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

Inventories and Cost of Sales

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Inventories and Cost of Sales
12 Months Ended
Dec. 31, 2023
Inventories and Cost of Sales [Abstract]  
Inventories and cost of sales
7. Inventories and cost of sales

 

    2023     2022     2021  
                   
Finished goods   Ps. 1,395,220       1,568,459       787,135  
Raw materials     257,686       109,681       -  
Packing material     130,341       262,480       35,718  
      1,783,247       1,940,620       822,853  
Merchandise in transit     247,286       182,050       463,302  
    Ps. 2,030,533       2,122,670       1,286,155  

 

The cost of sales recognized in the consolidated statements of profit or loss and other comprehensive income within cost of sales of the year was Ps.3,701,255, Ps.3,579,093 and Ps.4,498,008 for the years of 2023, 2022, and 2021, respectively.

 

The cost of inventories recognized as an expense includes Ps.81,913, Ps.72,988 and Ps.43,645, for the years 2023, 2022 and 2021, respectively, in respect of write-downs of inventory to net realizable value. Such write-downs have been recognized to account for obsolete inventories.