| Schedule of income tax recognized in profit or loss |
| |
|
|
|
2019 |
|
|
2018 |
|
|
2017 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| Current tax |
|
|
|
Ps. |
229,900 |
|
|
|
158,545 |
|
|
|
92,209 |
|
| Deferred tax (benefit) expense |
|
|
|
|
2,792 |
|
|
|
(8,366 |
) |
|
|
4,742 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Ps. |
232,692 |
|
|
|
150,179 |
|
|
|
96,951 |
|
|
| Schedule of reconciliation of income tax expense recognized from statutory to effective ISR rate |
| |
|
|
|
2019 |
|
|
2018 |
|
|
2017 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| Profit before income tax |
|
|
|
Ps. |
704,834 |
|
|
|
449,447 |
|
|
|
304,625 |
|
| Tax rate |
|
|
|
|
30 |
% |
|
|
30 |
% |
|
|
30 |
% |
| Income tax expense calculated at 30% statutory tax rate |
|
|
|
|
211,450 |
|
|
|
134,834 |
|
|
|
91,388 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inflation effects, net |
|
|
|
|
6,278 |
|
|
|
6,408 |
|
|
|
4,832 |
|
| Non-deductible expenses |
|
|
|
|
3,202 |
|
|
|
3,217 |
|
|
|
2,340 |
|
| Other items, net |
|
|
|
|
11,762 |
|
|
|
5,720 |
|
|
|
(1,609 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Ps. |
232,692 |
|
|
|
150,179 |
|
|
|
96,951 |
|
|
| Schedule of deferred tax asset (liabilities) as well as the reconciliation of changes in deferred taxes balances |
| Temporary differences |
|
|
|
January 1,
2018 |
|
|
Recognized
in profit or loss |
|
|
Recognized
in OCI |
|
|
Equity
|
|
|
December 31,
2018 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred tax assets: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Expected credit loss |
|
|
|
Ps. |
2,499 |
|
|
|
303 |
|
|
|
- |
|
|
|
- |
|
|
|
2,802 |
|
| Accruals and provisions |
|
|
|
|
19,865 |
|
|
|
6,838 |
|
|
|
(71 |
) |
|
|
- |
|
|
|
26,632 |
|
| Derivative financial instruments |
|
|
|
|
- |
|
|
|
4,989 |
|
|
|
- |
|
|
|
- |
|
|
|
4,989 |
|
| Property, plant and equipment |
|
|
|
|
2,857 |
|
|
|
(2,783 |
) |
|
|
- |
|
|
|
- |
|
|
|
74 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred tax liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible assets |
|
|
|
|
(89,660 |
) |
|
|
1,920 |
|
|
|
- |
|
|
|
- |
|
|
|
(87,740 |
) |
| Inventories |
|
|
|
|
(4,189 |
) |
|
|
(2,003 |
) |
|
|
- |
|
|
|
- |
|
|
|
(6,192 |
) |
| Other assets and prepaid expenses |
|
|
|
|
(10,294 |
) |
|
|
(898 |
) |
|
|
- |
|
|
|
- |
|
|
|
(11,192 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net deferred tax liability |
|
|
|
Ps. |
(78,922 |
) |
|
|
8,366 |
|
|
|
(71 |
) |
|
|
- |
|
|
|
(70,627 |
) |
| Temporary differences |
|
|
|
December 31,
2018 |
|
|
Recognized
in profit or
loss |
|
|
Recognized
in OCI |
|
|
Equity
|
|
|
December
31,
2019
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred tax assets: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
|
|
|
| Expected credit loss |
|
|
|
Ps. |
2,802 |
|
|
|
2,415 |
|
|
|
- |
|
|
|
- |
|
|
|
5,217 |
|
| Accruals and provisions |
|
|
|
|
26,632 |
|
|
|
(668 |
) |
|
|
(26 |
) |
|
|
- |
|
|
|
25,938 |
|
| Derivative financial instruments |
|
|
|
|
4,989 |
|
|
|
(4,989 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
| Property, plant and equipment |
|
|
|
|
74 |
|
|
|
4,505 |
|
|
|
- |
|
|
|
- |
|
|
|
4,579 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
|
|
|
| Deferred tax liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
|
|
|
| Intangible assets |
|
|
|
|
(87,740 |
) |
|
|
1,920 |
|
|
|
- |
|
|
|
- |
|
|
|
(85,820 |
) |
| Inventories |
|
|
|
|
(6,192 |
) |
|
|
(3,161 |
) |
|
|
- |
|
|
|
- |
|
|
|
(9,353 |
) |
| Derivative financial instruments |
|
|
|
|
|
|
|
|
(89 |
) |
|
|
- |
|
|
|
|
|
|
|
(89 |
) |
| Other assets and prepaid expenses |
|
|
|
|
(11,192 |
) |
|
|
(2,699 |
) |
|
|
- |
|
|
|
- |
|
|
|
(13,891 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net deferred tax liability |
|
|
|
Ps. |
(70,627 |
) |
|
|
(2,766 |
) |
|
|
(26 |
) |
|
|
- |
|
|
|
(73,419 |
) |
|