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Financial costs - net
 9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Financial Costs [Abstract]    
Financial costs - net

Note 14 - Financial costs - Net:

For the nine-month periods ended September 30, 2024 and 2023, the financial (costs) income are as follow:

 

 

For the nine-month periods ended

 

 

September 30,
2024

 

 

September 30,
2023

 

Financial income:

 

 

 

 

 

 

 

 

Interest income

 

Ps.

 

43,625

 

 

Ps.

 

12,866

 

Interest generated by short term bank
   deposits

 

 

 

48,341

 

 

 

 

—

 

Gain on fair value valuation of derivative
   financial instrument

 

 

 

7,287

 

 

 

 

—

 

Other commissions

 

 

 

10,248

 

 

 

 

7,644

 

Financial income

 

Ps.

 

109,501

 

 

Ps.

 

20,510

 

 

 

For the nine-month periods ended

 

 

September 30,
2024

 

 

September 30,
2023

 

Financial costs:

 

 

 

 

 

 

 

 

Interest cost on lease liabilities

 

Ps.

 

(757,618

)

 

Ps.

 

(526,566

)

Interest cost on Promissory Notes

 

 

 

(82,588

)

 

 

 

(459,621

)

Interest on bonus payable to related
   parties

 

 

 

(1,191

)

 

 

 

(3,604

)

Reverse factoring and other commissions

 

 

 

(18,754

)

 

 

 

(3,154

)

Interest cost on credit lines

 

 

 

(41,591

)

 

 

 

—

 

Interest cost on financing of
   transportation and store equipment

 

 

 

(22,313

)

 

 

 

(14,923

)

Financial costs

 

Ps.

 

(924,055

)

 

Ps.

 

(1,007,868

)

Exchange rate fluctuation:

 

 

 

 

 

 

 

 

Gain for exchange rate fluctuation

 

Ps.

 

444,415

 

 

Ps.

 

440,447

 

Loss for exchange rate fluctuation

 

 

 

(59,080

)

 

 

 

(36,525

)

Exchange rate fluctuation

 

Ps.

 

385,335

 

 

Ps.

 

403,922

 

Financial costs - Net

 

Ps.

 

(429,219

)

 

Ps.

 

(583,436

)

Note 19 - Financial costs - net

For the years ended December 31, 2023, 2022, and 2021, the financial (costs) income is included as indicated below:

 

 

December 31,
2023

 

 

December 31,
2022

 

 

December 31,
2021

 

Financial income:

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

Ps.

16,640

 

 

Ps.

11,686

 

 

Ps.

7,381

 

Other commissions

 

 

 

9,429

 

 

 

 

8,154

 

 

 

 

607

 

Financial income

 

Ps.

26,069

 

 

Ps.

19,840

 

 

Ps.

7,988

 

Financial costs:

 

 

 

 

 

 

 

 

 

 

 

 

Interest cost on lease liabilities

 

 

 

(762,872

)

 

 

 

(507,875

)

 

 

 

(440,678

)

Interest cost on Promissory Notes

 

 

 

(619,779

)

 

 

 

(615,592

)

 

 

 

(537,411

)

Loss related to modification of Promissory Notes

 

 

 

(55,527

)

 

 

 

—

 

 

 

 

—

 

Loss related to remeasurement of Promissory Notes

 

 

 

(28,709

)

 

 

 

—

 

 

 

 

—

 

Interest on bonus payable to related parties

 

 

 

(4,523

)

 

 

 

(3,460

)

 

 

 

(3,077

)

Interest cost on credit lines

 

 

 

(30,473

)

 

 

 

—

 

 

 

 

—

 

Interest cost on financing of transportation and store equipment (Debt)

 

 

 

(25,224

)

 

 

 

(41,859

)

 

 

 

(23,369

)

Financial costs

 

Ps.

 

(1,527,107

)

 

Ps.

(1,168,786)

 

 

Ps.

(1,004,535)

 

Exchange rate fluctuation:

 

 

 

 

 

 

 

 

 

 

 

 

Gain for exchange rate fluctuation

 

 

 

667,118

 

 

 

 

285,990

 

 

 

 

2,853

 

Loss for exchange rate fluctuation

 

 

 

(60,848

)

 

 

 

(21,060

)

 

 

 

(125,221

)

Gain (loss) for exchange rate fluctuation - net

 

Ps.

 

606,270

 

 

Ps.

 

264,930

 

 

Ps.

 

(122,368

)

Financial costs - net

 

Ps.

 

(894,768

)

 

Ps.

(884,016)

 

 

Ps.

(1,118,915)