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Stockholders' equity / Capital stock (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Disclosure of classes of share capital [line items]    
Summary of Capital Stock

As of December 31, 2023 and September 30, 2024, the capital stock was comprised as follows (considering the 3-for-1 split occurred in 2024):

 

Number of
shares

 

 

 

Capital Stock

 

As of December 31, 2023

 

84,150,261

 

(1)

 

Ps.

 

471,282

 

As of September 30, 2024

 

112,200,752

 

(2)

 

Ps.

 

8,283,347

 

 

(1)
As of December 31, 2023, the number of common shares without considering the 3-for-1 share split was 28,050,087.
(2)
As of September 30, 2024, the shares have been redesigned into Class A, B and C. Additionally, 28,050,491 Class A shares were issued at the IPO on February 13, 2024.

The number of shares outstanding, considering the 3-for-1 share split, and the total value for each class as of September 30, 2024, and December 31, 2023 are as follows:

 

 

Class A

 

 

Class B

 

 

Class C

 

 

Class D

 

 

Class E

 

 

Total

 

As of December 31,
   2023

 

 

12,000,000

 

 

 

33,075,000

 

 

 

 

 

 

25,714,284

 

 

 

13,360,977

 

 

 

84,150,261

 

Share reorganization

 

 

(1,340,814

)

 

 

(27,875,000

)

 

 

68,291,075

 

 

 

(25,714,284

)

 

 

(13,360,977

)

 

 

 

Issued shares at the
   IPO

 

 

28,050,491

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28,050,491

 

As of September 30,
   2024

 

 

38,709,677

 

 

 

5,200,000

 

 

 

68,291,075

 

 

 

 

 

 

 

 

 

112,200,752

 

 

 

 

As of September 30,

 

 

As of December 31,

 

 

2024

 

 

2023

 

Description

 

Number of
shares

 

 

Total value

 

 

Number of
shares

 

 

Total value

 

Class A (1)

 

 

38,709,677

 

 

Ps.

 

7,812,065

 

 

 

12,000,000

 

 

Ps.

 

 

Class B (2)

 

 

5,200,000

 

 

 

 

19,569

 

 

 

33,075,000

 

 

 

 

124,470

 

Class C (3)

 

 

68,291,075

 

 

 

 

451,713

 

 

 

 

 

 

 

 

Class D (3)

 

 

 

 

 

 

 

 

 

25,714,284

 

 

 

 

163,904

 

Class E (4)

 

 

 

 

 

 

 

 

 

13,360,977

 

 

 

 

182,908

 

Total

 

 

112,200,752

 

 

Ps.

 

8,283,347

 

 

 

84,150,261

 

 

Ps.

 

471,282

 

 

(1)
Class A: As of December 31, 2023, Class A shares have voting rights and drag-along rights. In addition, following the reorganization in January 2024, as of September 30, 2024, Class A shares have the same liquidation preferences as Class B and C shares.

As a result of completing the Company’s IPO at a public offering price of US$17.50 per share, the total value of the Class A common shares is comprised as follows:

 

Total value

 

Value Class A Common Shares as of
   January 1, 2024

Ps.

 

 

Proceeds from the IPO

 

 

8,386,992

 

Underwriting fees and incremental and direct costs

 

 

(574,927

)

Value Class A Common Shares as of
   September 30, 2024

Ps.

 

7,812,065

 

 

(2)
Class B: As of December 31, 2023, Class B Shares have voting rights, drag-along rights, and liquidation preference in case of bankruptcy. However, following the reorganization in January 2024, as of September 30, 2024, Class B shares have the same liquidation preferences as Class A and C shares, and have certain conversion rights into one Class A common share.
(3)
Class C: As of December 31, 2023, there were 15,000,000 unissued reserved shares to cover issuances of options under the Plan. On February 8, 2024, these shares held in reserve were converted into Class C common shares which are entitled to voting rights. Each Class C share, when transferred to a buyer that is not Class C holder will convert into one Class A common share. The Class C shares are subject to certain transfer restrictions, after these transfer restrictions are terminated the Class C shares will automatically convert into Class A shares.
(3)
Class D: As of December 31, 2023, Class D shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class D were reclassified into Class A, B and C shares.
(4)
Class E: As of December 31, 2023, Class E shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class E were reclassified into Class A, B and C shares.

As of January 1, 2022, December 31, 2023 and 2022, the capital stock was comprised as follows:

 

 

Number of shares

 

 

Capital Stock

As of January 1, 2022

 

 

28,050,087

 

 

Ps.

471,282

As of December 31, 2022

 

 

28,050,087

 

 

Ps.

471,282

As of December 31, 2023

 

 

28,050,087

 

 

Ps.

471,282

 

 

 

Description

 

Number of Shares

 

 

Total value

 

Class A (1)

 

 

4,000,000

 

 

Ps.

 

 

Class B (2)

 

 

11,025,000

 

 

Ps.

124,470

 

Class C (3)

 

 

 

 

 

 

 

Class D (3)

 

 

8,571,428

 

 

 

 

163,904

 

Class E (4)

 

 

4,453,659

 

 

 

 

182,908

 

Total

 

 

28,050,087

 

 

Ps.

471,282

 

 

(1)
Class A: Shares with voting rights and drag-along rights.
(2)
Class B: Shares with voting rights, drag-along rights, and liquidation preference in case of bankruptcy.
(3)
Class C: There are 15,000,000 unissued reserved shares corresponding to payments under the Plan with non-voting rights.
(4)
Class D: Shares with voting rights and liquidation preference in case of bankruptcy.
(5)
Class E: Shares with voting rights and liquidation preference in case of bankruptcy.
Class A    
Disclosure of classes of share capital [line items]    
Summary of Capital Stock

As a result of completing the Company’s IPO at a public offering price of US$17.50 per share, the total value of the Class A common shares is comprised as follows:

 

Total value

 

Value Class A Common Shares as of
   January 1, 2024

Ps.

 

 

Proceeds from the IPO

 

 

8,386,992

 

Underwriting fees and incremental and direct costs

 

 

(574,927

)

Value Class A Common Shares as of
   September 30, 2024

Ps.

 

7,812,065