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History and activity of the Company (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
History and activity of the company [abstract]    
Summary of Subsidiaries Over Which Control is Exercised, Directly and Indirectly

The following are the Subsidiaries as of September 30, 2024 and December 31, 2023 over which control is exercised, directly and indirectly:

 

 

 

% of ownership

 

 

 

 

 

 

Company

 

September 30,
2024
(1)

 

December 31,
2023
(1)

 

Country

 

Functional currency

 

Main activity

BBB Foods Limited Partnership

 

100%

 

100%

 

Scotland

 

Mexican peso

 

Intermediate parent

Lothian Shelf Limited

 

100%

 

100%

 

Scotland

 

Mexican peso

 

Holding Company

Tiendas Tres B, S.A. de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Operating company

Tiendas BBB, S.A. de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Owner of some trademarks

Desarrolladora Tres B, S.A.
   de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Owner of a piece of land

The following are the Subsidiaries as of December 31, 2023 and 2022 over which control is exercised, directly and indirectly:

 

 

% of ownership

 

 

 

 

 

 

 

 

December 31,

 

 

 

Functional

 

 

Company

 

2023(1)

 

2022(1)

 

Country

 

currency

 

Main activity

BBB Foods Limited Partnership

 

100%

 

100%

 

Scotland

 

Mexican peso

 

Intermediate parent

Lothian Shelf Limited

 

100%

 

100%

 

Scotland

 

Mexican peso

 

Holding Company

Tiendas Tres B, S.A. de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Operating company

Tiendas BBB, S.A. de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Owner of some trademarks of the Company

Desarrolladora Tres B, S.A. de C.V.

 

100%

 

100%

 

Mexico

 

Mexican peso

 

Owner of a piece of land

 

(1)
BBB Foods Inc. owns 99.99% of Tiendas Tres B, Tiendas BBB and Desarrolladora Tres B, S.A. de C.V. (collectively, the “Mexican Subsidiaries”) through BBB Foods Limited Partnership and 0.01% through Lothian Shelf Limited.