| Property, plant and equipment, net |
10.Property, plant and equipment, net
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
|
2020 |
|
2019 |
|
|
|
|
|
|
|
|
|
|
Acquisition cost |
|
Ps. |
1,231,794 |
|
|
905,840 |
|
|
305,874 |
Accumulated depreciation |
|
|
(162,302) |
|
|
(114,713) |
|
|
(98,524) |
|
|
|
|
|
|
|
|
|
|
|
|
Ps. |
1,069,492 |
|
|
791,127 |
|
|
207,350 |
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
As of |
|
|
January 01, |
|
|
|
|
|
December 31, |
Acquisition cost: |
|
2019 |
|
Additions |
|
Disposals |
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
As of |
|
|
January 01, |
|
Depreciation |
|
|
|
December 31, |
Accumulated depreciation: |
|
2019 |
|
Additions |
|
Disposals |
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
As of |
|
|
December 31, |
|
|
|
|
|
January 03, |
Acquisition cost: |
|
2019 |
|
Additions |
|
Disposals |
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
As of |
|
|
December 31, |
|
Depreciation |
|
|
|
January 03, |
Accumulated depreciation: |
|
2019 |
|
Additions |
|
Disposals |
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
|
|
|
|
As of |
|
|
January 03, |
|
Acquisition of |
|
|
|
|
|
|
|
December 31, |
Acquisition cost: |
|
2021 |
|
subsidiaries |
|
Additions |
|
Disposals |
|
Transferred |
|
2021 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Land |
|
Ps. |
49,256 |
|
— |
|
— |
|
— |
|
— |
|
49,256 |
Molds |
|
|
126,296 |
|
— |
|
82,457 |
|
(2,334) |
|
63,729 |
|
270,148 |
Vehicles |
|
|
13,107 |
|
— |
|
6,046 |
|
(1,439) |
|
— |
|
17,714 |
Computers and equipment |
|
|
68,040 |
|
13,473 |
|
709 |
|
(19,764) |
|
18,521 |
|
80,979 |
Leasehold improvements |
|
|
34,308 |
|
539 |
|
119 |
|
(831) |
|
3,980 |
|
38,115 |
Buildings |
|
|
326,644 |
|
— |
|
— |
|
— |
|
351,654 |
|
678,298 |
Construction in progress |
|
|
288,189 |
|
— |
|
246,979 |
|
— |
|
(437,884) |
|
97,284 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ps. |
905,840 |
|
14,012 |
|
336,310 |
|
(24,368) |
|
— |
|
1,231,794 |
|
|
|
|
|
|
|
|
|
|
|
|
As of |
|
|
|
|
|
As of |
|
|
January 03, |
|
Depreciation |
|
|
|
December 31, |
Accumulated depreciation: |
|
2021 |
|
expense |
|
Disposals |
|
2021 |
|
|
|
|
|
|
|
|
|
|
Molds |
|
Ps. |
(29,284) |
|
(20,236) |
|
759 |
|
(48,761) |
Vehicles |
|
|
(2,138) |
|
(3,162) |
|
17 |
|
(5,283) |
Computers and equipment |
|
|
(56,797) |
|
(9,374) |
|
11,983 |
|
(54,188) |
Leasehold improvements |
|
|
(25,224) |
|
(4,915) |
|
203 |
|
(29,936) |
Buildings |
|
|
(1,270) |
|
(22,864) |
|
— |
|
(24,134) |
|
|
|
|
|
|
|
|
|
|
|
|
Ps. |
(114,713) |
|
(60,551) |
|
12,962 |
|
(162,302) |
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 was completed in the first quarter of 2021. As of December 31, 2021, January 3, 2021, and December 31, 2019, the total payments related to this construction amounted Ps. 397,000 Ps. 508,958, and Ps. 165,000, respectively. The total investment amounted to Ps. 1,070,958.
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. In 2021 the Group didn´t capitalized borrowing costs related to the distribution center that was under construction.
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