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

Retirement Benefits ??? Defined Benefit Obligations (Tables)

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Retirement Benefits – Defined Benefit Obligations (Tables)
 12 Months Ended
Dec. 31, 2023
Retirement Benefits – Defined Benefit Obligations [Abstract]  
Schedule of Net Defined Benefit Liability and its Components The following table shows a reconciliation from the opening balances to the closing balances for the defined benefit liability and its components:
    Defined benefits     Post-employment benefits  
    Seniority premium and termination indemnity at retirement (BWM-JAFRA)     Pension plan (JAFRA)  
    2023     2022     2021     2023     2022     2021  
                                     
Balance at January 1   Ps. 30,148       2,093       1,678       123,759       -       -  
                                                 
Additions for subsidiaries’ acquisition     -       23,637       -       -       125,606       -  
                                                 
Included in profit or loss:                                                
Past service cost     (1,010 )     -       -       (29,615 )     -       -  
Current service cost     4,246       2,924       614       5,605       4,553       -  
Interest cost     3,426       2,095       101       10,487       7,367       -  
                                                 
Net (gain) cost of the period     6,662       5,019       715       (13,523 )     11,920       -  
                                                 
Included in other comprehensive income:                                                
Remeasurement of defined benefit obligation     11,730       (1,818 )     (83 )     10,630       (13,767 )     -  
                                                 
Others:                                                
Benefits paid     (3,123 )     (1,223 )     (217 )     (38,175 )     -       -  
Others     (958 )     2,440       -       -       -       -  
                                                 
Balance as of December 31   Ps. 44,459       30,148       2,093       82,691       123,759       -  
Schedule of Principal Actuarial Assumptions The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages):
    2023     2022     2021  
    Betterware     JAFRA     Betterware     JAFRA     Betterware  
Financial:                              
Future salary growth     7.0 %     5.5 %     6.5 %     5.5 %     5.0 %
Discount rate     9.7 %     9.3 %     9.2 %     9.5 %     7.6 %
                                         
Demographic:                                        
Number of employees     938       1,356       901       1,276       1,272  
Age average     35 years       38 years       34 years       38 years       32 years  
Longevity average     3 years       7 years       3 years       7 years       2 years  
Schedule of Sensitivity Analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation considering a change of ±0.50% in the discount rate.
    Effects as of December 31:  
    2023     2022     2021  
    Betterware     JAFRA     Betterware     JAFRA     Betterware  
                               
Increase / decrease in the discount rate                              
+ 0.50%   Ps. 500       94       361       146       156  
- 0.50%     (500 )     (98 )     (174 )     (151 )     (174 )