Earnings (loss) per share:

12 Months Ended

Dec. 31, 2024

Earnings per share [abstract]

Earnings (loss) per share:

Note 21 - Earnings (loss) per share:

For the years ended December 31, 2023 and 2022, the Company did not present diluted earnings per share as it generated net losses for such periods, which would result in an antidilutive effect. For the year ended December 31, 2024, the Company analyzed whether there were dilutive effects from potential ordinary shares arising from share-based payments and Convertible Note, as the Company recognized profit in such period. The Company determined that all of the 14,145,408 options (each of which grants each holder the right to receive three Class C common shares, derived from the 3-for-1 share split effected in connection with the IPO) granted to eligible employees, as noted in Note 17, have a dilutive effect. Additionally, in the estimation of the diluted earnings per share, the potential dilution of the Convertible Note was estimated until February 14, 2024, date on which it was settled.

The information on earnings (loss) per share is shown below:

	December 31, 2024		December 31, 2023			December 31, 2022
Net loss available to Class A shares	Ps.	—	Ps.	(306,153	)	Ps.	(565,110	)
Weighted average Class A shares (1)		—		12,000,000			12,000,000
Basic and diluted loss per Class A share	Ps.	—	Ps.	(25.51	)	Ps.	(47.09	)
Net income available to common stockholders (basic)	Ps.	334,422
Weighted average common shares (2)		109,203,573
Basic earnings per common share	Ps.	3.06
Net income available to common stockholders (diluted)	Ps.	334,830
Diluted weighted average common shares (2)		139,606,695
Diluted earnings per common share	Ps.	2.40

(1) For the years ended on December 31, 2023 and 2022, the loss per share was estimated with the weighted average number of Class A shares, which totaled 4,000,000 shares. This estimation was based on the liquidity preference, as there is no contractual obligation for Class B, C, D, and E shares to absorb losses due to their differing liquidation rights. Furthermore, in January 2024, the Company enacted a 3-for-1 split of its common shares, resulting in a retrospective adjustment to the Class A common shares, increasing their number of shares to 12,000,000.

(2) For the year ended December 31, 2024, the weighted average common shares was no longer based on liquidity preference since it no longer exist by a redesignation of the existing shares into Class A, B and C shares; thus, the weighted average common shares includes Class A, B and C shares considering the 3- for-1 split of common shares occurred in January 2024.