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

Goodwill (Tables)

v3.23.1
Goodwill (Tables)
 12 Months Ended
Dec. 31, 2022
Goodwill [Abstract]  
Schedule of goodwill
    As of
January 1,
2020		     Additions     Disposals     As of
January 3,
2021		  
Cost   Ps. 348,441      
    -
      
    -
       348,441  

 

    As of
January 3,
2021		     Additions     Disposals     As of
December 31,
2021		  
Cost   Ps. 348,441       22,634       -       371,075  

 

    As of
December 31,
2021		     Additions     Disposals    

As of
December 31,
2022

  
Cost   Ps. 371,075       1,251,277       (22,634 )     1,599,718  

 
Schedule of goodwill balances of Group’s companies
    As of
December 31,
2022		     As of
December 31,
2021		    

As of
January 3,
2021

  
Betterware   Ps. 348,441       348,441       348,441  
JAFRA Mexico     1,250,132      
-
      
-
  
Finayo     1,145      
-
      
-
  
GurúComm    
-
       17,372      
-
  
Innova Catálogos    
-
       5,262      
-
  
Total   Ps. 1,599,718       371,075       348,441  

 
Schedule of values assigned to the key assumptions used in the estimation of the recoverable amount
    2022     2021     2020  
In percentages   Betterware     JAFRA     Betterware     Betterware  
Discount rate     10.0       9.1       12.8       11.2  
Terminal value growth rate     0.0       2.0       3.0       3.0  
EBITDA margin (earnings before interest, taxes, depreciation and amortization)     30.0       15.3       30.0       38.0