| Property, plant and equipment, net |
|
10. |
Property,
plant and equipment, net |
| |
|
|
|
2019 |
|
|
2018 |
|
| |
|
|
|
|
|
|
|
|
| Acquisition cost |
|
|
|
Ps. |
305,874 |
|
|
|
123,249 |
|
| Accumulated depreciation |
|
|
|
|
(98,524 |
) |
|
|
(80,277 |
) |
| |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Ps. |
207,350 |
|
|
|
42,972 |
|
| Acquisition cost: |
|
|
|
January 1,
2018 |
|
|
Additions |
|
|
Disposals |
|
|
December
31,
2018 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Molds |
|
|
|
Ps. |
29,155 |
|
|
|
8,360 |
|
|
|
- |
|
|
|
37,515 |
|
| Vehicles |
|
|
|
|
40,349 |
|
|
|
306 |
|
|
|
(39,053 |
) |
|
|
1,602 |
|
| Computers and equipment |
|
|
|
|
47,628 |
|
|
|
12,042 |
|
|
|
(30 |
) |
|
|
59,640 |
|
| Leasehold improvements |
|
|
|
|
23,932 |
|
|
|
560 |
|
|
|
- |
|
|
|
24,492 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Ps. |
141,064 |
|
|
|
21,268 |
|
|
|
(39,083 |
) |
|
|
123,249 |
|
| Accumulated depreciation: |
|
|
|
January 1,
2018 |
|
|
Depreciation
expense |
|
|
Eliminated on
disposals |
|
|
December 31,
2018 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Molds |
|
|
|
Ps. |
(21,119 |
) |
|
|
(1,844 |
) |
|
|
- |
|
|
|
(22,963 |
) |
| Vehicles |
|
|
|
|
(21,214 |
) |
|
|
(3,162 |
) |
|
|
22,930 |
|
|
|
(1,446 |
) |
| Computers and equipment |
|
|
|
|
(26,499 |
) |
|
|
(10,014 |
) |
|
|
13 |
|
|
|
(36,500 |
) |
| Leasehold improvements |
|
|
|
|
(15,070 |
) |
|
|
(4,298 |
) |
|
|
- |
|
|
|
(19,368 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Ps. |
(83,902 |
) |
|
|
(19,318 |
) |
|
|
22,943 |
|
|
|
(80,277 |
) |
| Acquisition cost: |
|
|
|
December 31,
2018 |
|
|
Additions |
|
|
Disposals |
|
|
December
31,
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 |
|
| Accumulated depreciation: |
|
|
|
December 31,
2018 |
|
|
Depreciation
expense |
|
|
Eliminated on
disposals |
|
|
December 31,
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 |
) |
Depreciation
expense is included in administrative expenses line in the combined statement of profit or loss and other comprehensive income.
No
impairment losses have been determined.
In
December 2018, the Group obtained a secured line of credit with Banco Nacional de México, S.A. (Banamex), for up to Ps.
400,000 to build the Group's new corporate headquarters and distribution center (Note 15). For the year ended December 31,
2019, the Group capitalized borrowing costs in the amount of Ps. 9,284 directly related to the distribution center.
|