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

Material Accounting Policies (Details) - Schedule of Consolidated Statement of Profit or Loss and Other Comprehensive Income

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Material Accounting Policies (Details) - Schedule of Consolidated Statement of Profit or Loss and Other Comprehensive Income
$ in Thousands
 12 Months Ended
Dec. 31, 2021
MXN ($)
Adjusted [Member]  
Condensed Statement of Income Captions [Line Items]  
Net revenue $ 10,067,683 [1]
Cost of sales 4,498,008 [1],[2]
Gross profit 5,569,675
Administrative expenses 1,247,742 [3]
Selling expenses 1,256,289 [4]
Distribution expenses 463,779
Total operating expense 2,967,810
Operating income 2,601,865
Income before income taxes 2,562,495
Current income tax 791,856 [5]
Deferred income tax 22,700 [1],[2],[3],[4]
Net income for the year 1,747,939
Previously Presented [Member]  
Condensed Statement of Income Captions [Line Items]  
Net revenue 10,039,668 [1]
Cost of sales 4,399,164 [1],[2]
Gross profit 5,640,504
Administrative expenses 1,247,436 [3]
Selling expenses 1,264,581 [4]
Distribution expenses 463,779
Total operating expense 2,975,796
Operating income 2,664,708
Income before income taxes 2,625,338
Current income tax 782,901 [5]
Deferred income tax 41,553 [1],[2],[3],[4]
Net income for the year 1,800,884
Difference [Member]  
Condensed Statement of Income Captions [Line Items]  
Net revenue 28,015 [1]
Cost of sales 98,844 [1],[2]
Gross profit (70,829)
Administrative expenses 306 [3]
Selling expenses (8,292) [4]
Distribution expenses
Total operating expense (7,986)
Operating income (62,843)
Income before income taxes (62,843)
Current income tax 8,955 [5]
Deferred income tax (18,853) [1],[2],[3],[4]
Net income for the year $ (52,945)
[1] Cut-off for revenue where control was not transferred to the customer.
[2] Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses.
[3] Immaterial provisions for labor matters.
[4] Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states.
[5] Accrual for the tax contingency explained in note 28 was not recorded previously.