| Property, plant and equipment, net |
| 10. |
Property, plant and equipment, net |
| |
|
2020 |
|
|
2019 |
|
| |
|
|
|
|
|
|
| Acquisition cost |
|
Ps. |
905,840 |
|
|
|
305,874 |
|
| Accumulated depreciation |
|
|
(114,713 |
) |
|
|
(98,524 |
) |
| |
|
|
|
|
|
|
|
|
| |
|
Ps. |
791,127 |
|
|
|
207,350 |
|
| Acquisition cost: |
|
As of
January 1,
2019 |
|
|
Additions |
|
|
Disposals |
|
|
As of
December 31,
2019 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Land |
|
Ps. |
- |
|
|
|
47,124 |
|
|
|
- |
|
|
|
47,124 |
|
| Molds |
|
|
37,515 |
|
|
|
3,754 |
|
|
|
- |
|
|
|
41,269 |
|
| Vehicles |
|
|
1,602 |
|
|
|
- |
|
|
|
- |
|
|
|
1,602 |
|
| Computers and equipment |
|
|
59,640 |
|
|
|
7,183 |
|
|
|
- |
|
|
|
66,823 |
|
| Leasehold improvements |
|
|
24,492 |
|
|
|
5,390 |
|
|
|
- |
|
|
|
29,882 |
|
| Construction in progress |
|
|
- |
|
|
|
119,174 |
|
|
|
- |
|
|
|
119,174 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Ps. |
123,249 |
|
|
|
182,625 |
|
|
|
- |
|
|
|
305,874 |
|
| Accumulated depreciation: |
|
As of
January 1,
2019 |
|
|
Depreciation
expense |
|
|
Eliminated
on disposals |
|
|
As of
December 31,
2019 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Molds |
|
Ps. |
(22,963 |
) |
|
|
(2,685 |
) |
|
|
- |
|
|
|
(25,648 |
) |
| Vehicles |
|
|
(1,446 |
) |
|
|
(59 |
) |
|
|
- |
|
|
|
(1,505 |
) |
| Computers and equipment |
|
|
(36,500 |
) |
|
|
(11,503 |
) |
|
|
- |
|
|
|
(48,003 |
) |
| Leasehold improvements |
|
|
(19,368 |
) |
|
|
(4,000 |
) |
|
|
- |
|
|
|
(23,368 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Ps. |
(80,277 |
) |
|
|
(18,247 |
) |
|
|
- |
|
|
|
(98,524 |
) |
| Acquisition cost: |
|
As of
December 31,
2019 |
|
|
Additions |
|
|
Disposals |
|
|
As of
January 3,
2021 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Land |
|
Ps. |
47,124 |
|
|
|
2,132 |
|
|
|
- |
|
|
|
49,256 |
|
| Molds |
|
|
41,269 |
|
|
|
85,049 |
|
|
|
(22 |
) |
|
|
126,296 |
|
| Vehicles |
|
|
1,602 |
|
|
|
28,740 |
|
|
|
(17,235 |
) |
|
|
13,107 |
|
| Computers and equipment |
|
|
66,823 |
|
|
|
3,273 |
|
|
|
(2,056 |
) |
|
|
68,040 |
|
| Leasehold improvements |
|
|
29,882 |
|
|
|
4,426 |
|
|
|
- |
|
|
|
34,308 |
|
| Buildings |
|
|
- |
|
|
|
326,644 |
|
|
|
- |
|
|
|
326,644 |
|
| Construction in progress |
|
|
119,174 |
|
|
|
169,015 |
|
|
|
- |
|
|
|
288,189 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Ps. |
305,874 |
|
|
|
619,279 |
|
|
|
(19,313 |
) |
|
|
905,840 |
|
| Accumulated depreciation: |
|
As of
December 31,
2019 |
|
|
Depreciation
expense |
|
|
Eliminated
on disposals |
|
|
As of
January 3,
2021 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Molds |
|
Ps. |
(25,648 |
) |
|
|
(3,636 |
) |
|
|
- |
|
|
|
(29,284 |
) |
| Vehicles |
|
|
(1,505 |
) |
|
|
(633 |
) |
|
|
- |
|
|
|
(2,138 |
) |
| Computers and equipment |
|
|
(48,003 |
) |
|
|
(9,837 |
) |
|
|
1,043 |
|
|
|
(56,797 |
) |
| Leasehold improvements |
|
|
(23,368 |
) |
|
|
(1,856 |
) |
|
|
- |
|
|
|
(25,224 |
) |
| Buildings |
|
|
- |
|
|
|
(1,270 |
) |
|
|
- |
|
|
|
(1,270 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Ps. |
(98,524 |
) |
|
|
(17,232 |
) |
|
|
1,043 |
|
|
|
(114,713 |
) |
Depreciation expense is included
in administrative expenses line in the consolidated and combined statement of profit or loss and other comprehensive income. No
impairment losses have been determined.
During August 2019, the Group began
to build a distribution center, which is going to be completed in the first quarter of 2021. As of January 3, 2021 and December
31, 2019, the total payments related to this construction were Ps. 508,958 and Ps. 165,000, with a total investment of Ps. 673,958.
For the periods of 2020 and 2019,
the Group capitalized borrowing costs in the amount of Ps. 33,460 and Ps. 9,284, respectively, directly related to the distribution
center that was under construction.
|