As of December 31, 2022 and 2021 the Group did not maintain restricted cash.

As of January 3, 2021, cash and cash equivalents balance excluded an amount of Ps.42,915 of restricted cash derived from the guarantee of some forwards which were due between May and August 2021, which was presented as a current asset in the consolidated statement of financial position, since it did not complied with the characteristics of readily convertible to cash (see note 9) and under investing activities in the consolidated statements of cash flows.