Betterware de Mexico, S.A.P.I. de C.V. Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

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

Trade accounts receivables (Tables)

Trade accounts receivables (Tables)

12 Months Ended

Dec. 31, 2021

Trade accounts receivables

Schedule of trade accounts receivables


		2021			2020		2019

Trade account receivables		Ps.	868,218		766,889		260,727

Expected credit loss			(90,164)		(9,083)		(13,640)

		Ps.	778,054		757,806		247,087

Schedule of trade accounts receivables past due


Trade receivables – days past due
		Not past
As of December 31, 2021		due			14-21		21 – 28		>28		Total

Expected credit loss rate			1	%	27	%	60	%	28	%
Estimated total gross carrying amount at default		Ps.	593,104		31,439		22,463		221,212		868,218
Expected credit loss		Ps.	6,814		8,338		13,386		61,626		90,164


Trade receivables – days past due
		Not past
As of January 03, 2021		due			14-21		21 – 28		>28		Total

Expected credit loss rate			2	%	30	%	62	%	33	%
Estimated total gross carrying amount at default		Ps.	539,693		31,918		17,772		53,743		643,126
Expected credit loss		Ps.	8,163		9,588		10,946		17,563		46,260


Trade receivables – days past due
		Not past
As of December 31, 2019		due			14-21		21 – 28		>28		Total

Expected credit loss rate			2	%	20	%	49	%	42	%
Estimated total gross carrying amount at default		Ps.	207,032		12,098		7,045		29,807		255,982
Expected credit loss		Ps.	3,950		2,454		3,477		12,634		22,515

Schedule of expected credit loss


		Total
Balance as of January 01, 2019		Ps.	(9,340)
Expected credit loss			(22,515)
Amounts written off			18,215
Balance as of December 31, 2019			(13,640)
Expected credit loss			(46,260)
Specific credit loss			(11,367)
Amounts written off			62,184
Balance as of January 03, 2021			(9,083)
Expected credit loss			(198,495)
Amounts written off			117,414
Balance as of December 31, 2021		Ps.	(90,164)