Income taxes (Tables)

12 Months Ended

Dec. 31, 2024

Major components of tax expense (income) [abstract]

Summary of Income Tax Expense

18.1.The income tax expense is shown below:

	December 31, 2024			December 31, 2023			December 31, 2022
Current income tax	Ps.	(463,648	)	Ps.	(309,989	)	Ps.	(287,309	)
Deferred income tax	Ps.	80,524		Ps.	104,741		Ps.	85,946
Total	Ps.	(383,124	)	Ps.	(205,248	)	Ps.	(201,363	)

Summary of Temporary Differences on Deferred Income Tax

18.2.The main temporary differences on which the deferred income tax was recognized are shown below:

	December 31, 2024			December 31, 2023			December 31, 2022
Advanced payments	Ps.	(86,528	)	Ps.	(56,059	)	Ps.		(47,638	)
Property, furniture, equipment, and leasehold improvements		(95,785	)		(23,667	)			(43,510	)
Lease liabilities		8,177,202			6,255,817				5,253,632
Right-of-use assets		(7,028,346	)		(5,520,596	)			(4,696,459	)
Provisions and accrued expenses		770,420			754,026				598,685
Inventories		(122,547	)		(63,517	)			(67,842	)
	Ps.	1,614,416		Ps.	1,346,004		Ps.		996,868
Applicable income tax rate		30	%		30	%			30	%
Deferred income tax asset	Ps.	484,325		Ps.	403,801		Ps.	299,060

Summary of Movement in Deferred Income Tax Assets and Liabilities

18.3.The movement in deferred income tax assets and liabilities during the year, without taking into account the compensation of balances under the same tax jurisdiction, is shown below:

	January 1, 2022		Effects in the results of the year			December 31, 2022		Effects in the results of the year			December 31, 2023		Effects in the results of the year		December 31, 2024
Assets for deferred taxes
Lease liabilities	Ps.	1,030,629	Ps.	545,460		Ps.	1,576,089	Ps.	300,655		Ps.	1,876,744	Ps.	576,416	Ps.	2,453,160
Provisions and accrued expenses		131,237		48,368			179,605		46,603			226,208		4,918		231,126
Total assets for deferred tax	Ps.	1,161,866	Ps.	593,828		Ps.	1,755,694	Ps.	347,258		Ps.	2,102,952	Ps.	581,334	Ps.	2,684,286
Liabilities for deferred taxes
Inventories		11,613		8,741			20,354		(1,298	)		19,056		17,708		36,764
Advanced payments		7,684		6,607			14,291		2,526			16,817		9,141		25,958
Property, furniture, equipment, and leasehold improvements		15,066		(2,014	)		13,052		(5,952	)		7,100		21,635		28,735
Right-of-use assets		914,389		494,548			1,408,937		247,241			1,656,178		452,326		2,108,504
Total liabilities for deferred tax	Ps.	948,752	Ps.	507,882		Ps.	1,456,634	Ps.	242,517		Ps.	1,699,151	Ps.	500,810	Ps.	2,199,961
Total asset – Net	Ps.	213,114	Ps.	85,946		Ps.	299,060	Ps.	104,741		Ps.	403,801	Ps.	80,524	Ps.	484,325

Summary of Reconciliation of Current And Effective Income Tax Rates Explanatory

18.4.The reconciliation between the current and effective income tax rates is shown below:

	December 31, 2024			December 31, 2023			December 31, 2022
Profit (loss) before income tax	Ps.	717,546		Ps.	(100,905	)	Ps.	(363,747	)
Current income tax rate		30	%		30	%		30	%
Income tax at statutory rate	Ps.	(215,264	)	Ps.	30,272		Ps.	109,124
Plus (less) effects of income tax on the following items:
Share-based payments		(156,943	)		(115,370	)		(91,137	)
Annual adjustment for inflation		(104,890	)		(90,219	)		(105,615	)
Unrecognized tax earnings (losses) in no taxable entities		104,735			(20,955	)		(106,071	)
Non-deductible expenses		(110,469	)		(83,703	)		(64,766	)
Effect of inflation on property, furniture, equipment, and leasehold improvements		61,602			48,049			46,219
Restatement of tax losses		(6	)		(92	)		(40	)
Non-cumulative income		40,790			21,253			6,655
Others		(2,679	)		5,517			4,268
Income tax expense	Ps.	(383,124	)	Ps.	(205,248	)	Ps.	(201,363	)
Effective income tax rate		53.4	%		(203.4	)%		(55.4	)%