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

Trade account receivables (Tables)

v3.23.1
Trade account receivables (Tables)
 12 Months Ended
Dec. 31, 2022
Trade account receivables [Abstract]  
Schedule of trade account receivables
    2022     2021     2020  
Trade account receivables   Ps. 1,092,855       835,757       744,109  
Expected credit loss     (121,792 )     (90,164 )     (9,083 )
    Ps. 971,063       745,593       735,026  

 
Schedule of accounts receivable
Trade receivables – days past due  
  Betterware de México     JAFRA in Mexico and United States  
As of December 31, 2022   Not past
due		     14-21     21-28     >28     Not past
due		     >30-59     >60-120     >120     Total  
Expected credit loss rate        1 %     18 %     39 %     41 %     1 %     7 %     21 %     61 %        
Estimated total gross carrying amount at default   Ps. 365,978       24,198       15,592       161,204       374,039       77,509       31,366       42,969       1,092,855  
Expected credit loss   Ps. 3,561       4,337       6,142       66,126       3,589       5,130       6,735       26,172       121,792  

 

Trade receivables – days past due
As of December 31, 2021   Not past
due		     14-21     21 – 28     >28     Total  
Expected credit loss rate     1 %     27 %     60 %     28 %        
Estimated total gross carrying amount at default   Ps. 560,642       31,439       22,463       221,213       835,757  
Expected credit loss   Ps. 6,814       8,338       13,386       61,626       90,164  

 

Trade receivables – days past due
As of January 3, 2021   Not past
due		     14-21     21 – 28     >28     Total  
Expected credit loss rate     2 %     30 %     62 %     33 %        
Estimated total gross carrying amount at default   Ps. 640,675       31,918       17,772       53,744       744,109  
Expected credit loss   Ps. 8,163       9,588       10,946       17,563       46,260  

 
Schedule of expected credit loss
    Total  
Balance as of January 1, 2020   Ps. (13,640 )
Expected credit loss     (46,260 )
Specific credit loss     (11,367 )
Amounts written off     62,184  
Balance as of January 3, 2021     (9,083 )
Expected credit loss     (198,495 )
Amounts written off     117,414  
Balance as of December 31, 2021     (90,164 )
Expected credit loss     (269,595 )
Amounts written off     237,928  
Foreign currency translation     39  
Balance as of December 31, 2022   Ps. (121,792 )