Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Inventories and cost of sales

v3.23.1
Inventories and cost of sales
 12 Months Ended
Dec. 31, 2022
Inventories and cost of sales [Abstract]  
Inventories and cost of sales
7. Inventories and cost of sales

 

    2022     2021     2020  
Finished goods   Ps. 1,568,459       787,135       915,645  
Packing material     262,480       35,718       26,029  
Raw materials     109,681      
-
      
-
  
      1,940,620       822,853       941,674  
Merchandise in transit     182,050       463,302       342,998  
    Ps. 2,122,670       1,286,155       1,284,672  

 

The cost of sales recognized in the consolidated statements of profit or loss and other comprehensive income within cost of sales of the year was Ps.3,579,093, Ps.4,498,008, and Ps.3,280,348 for the periods of 2022, 2021 and 2020, respectively.

 

The cost of inventories recognized as an expense includes Ps.72,988, Ps.43,645 and Ps.24,438, for the periods 2022, 2021 and 2020, respectively, in respect of write-downs of inventory to net realizable value. Such write-downs have been recognized to account for obsolete inventories.