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Risk management (Tables)
12 Months Ended
Dec. 31, 2024
Disclosure of risk management strategy related to hedge accounting [abstract]  
Summary of Contractual Maturities of Financial Liabilities According to Maturity Periods

The Company's contractual maturities of its financial liabilities are detailed below according to the maturity periods. The table has been prepared on the basis of cash flows without discounting, from the first date on which the Company may be required to pay. The table includes the cash flows corresponding to the principal amount and its interest.

 

 

 

Up to
1 year

 

 

More than
1 and up
to 3 Years

 

 

Over 3
and up to
5 Years

 

 

More than
5 years

 

 

Total

 

December 31, 2024:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt (excluding issuance costs)

 

Ps.

 

948,408

 

 

Ps.

 

116,696

 

 

Ps.

 

 

 

Ps.

 

 

 

Ps.

 

1,065,104

 

Accounts payable and accrued expenses

 

 

 

341,828

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

341,828

 

Suppliers

 

 

 

8,835,875

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8,835,875

 

Lease liabilities

 

 

 

1,800,536

 

 

 

 

3,188,993

 

 

 

 

2,770,943

 

 

 

 

8,761,593

 

 

 

 

16,522,065

 

Total

 

Ps.

 

11,926,647

 

 

Ps.

 

3,305,689

 

 

Ps.

 

2,770,943

 

 

Ps.

 

8,761,593

 

 

Ps.

 

26,764,872

 

 

 

 

Up to
1 year

 

 

More than
1 and up
to 3 Years

 

 

Over 3
and up to
5 Years

 

 

More than
5 years

 

 

Total

 

December 31, 2023:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt (excluding issuance costs)

 

Ps.

 

768,576

 

 

Ps.

 

423,962

 

 

Ps.

 

 

 

Ps.

 

 

 

Ps.

 

1,192,538

 

Debt with related parties

 

 

 

 

 

 

 

1,665,422

 

 

 

 

 

 

 

 

 

 

 

 

1,665,422

 

Interest payable on Promissory Notes

 

 

 

 

 

 

 

5,087,245

 

 

 

 

 

 

 

 

 

 

 

 

5,087,245

 

Costs of modification and remeasurement of Promissory Notes

 

 

 

 

 

 

 

80,244

 

 

 

 

 

 

 

 

 

 

 

 

80,244

 

Accounts payable and accrued expenses

 

 

 

322,959

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

322,959

 

Suppliers

 

 

 

7,126,089

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7,126,089

 

Lease liabilities

 

 

 

1,293,219

 

 

 

 

2,382,138

 

 

 

 

2,062,570

 

 

 

 

6,401,351

 

 

 

 

12,139,278

 

Total

 

Ps.

 

9,510,843

 

 

Ps.

 

9,639,011

 

 

Ps.

 

2,062,570

 

 

Ps.

 

6,401,351

 

 

Ps.

 

27,613,775

 

Summary of Exposure to Volatility of Exchange Rate of Its Functional Currency Against US Dollar

The Company's exposure to the volatility of the exchange rate of its functional currency against the US dollar (US$) for the Company's financial instruments is shown below (figures in this table are expressed in US$):

 

December 31, 2024

 

 

December 31, 2023

 

 

December 31, 2022

 

Financial assets

US$

 

169,241,805

 

 

US$

 

13,643,181

 

 

US$

 

15,090,609

 

Financial liabilities

 

 

(120,000

)

 

 

 

(287,343,524

)

 

 

 

(246,151,781

)

Long (short) foreign exchange monetary position

US$

 

169,121,805

 

 

US$

 

(273,700,343

)

 

US$

 

(231,061,172

)

Summary of Exchange Rates of Financial Statements for One US Dollar

The exchange rates at the date of the financial statements, for one US dollar, were as follows:

 

 

Exchange rate as of December 31,

2024

 

2023

 

2022

Ps./US$

Ps.

20.2683

 

Ps.

16.8935

 

Ps.

19.3615

 

 

Average exchange rate

 

2024

 

2023

 

2022

Ps./US$

Ps.

18.3024

 

Ps.

17.7338

 

Ps.

20.1205