OTHER ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of other accounts receivables [abstract]

Disclosure of detailed information about other receivables

Balances of other accounts receivable, net of impairment losses, comprise the following as of December 31, 2025 and 2024:


				December 31,			December 31,
		Note		2025			2024

Contract assets ⁽¹⁾		12.1		Ps.	17,075,157		Ps.	19,269,344
Other accounts receivable ⁽²⁾		12.2			7,776,441			9,051,029
Total other accounts receivable				Ps.	24,851,598		Ps.	28,320,373
Impairment allowance contract assets		4.1.5			(8,455)			(9,103)
Loss allowance					(384,237)			(352,868)
Total other accounts receivable, net				Ps.	24,458,906		Ps.	27,958,402

⁽¹⁾ See Note 12.1 “Financial assets in concession arrangements”.

⁽²⁾ As of December 2025, the assets related to Multi Financial Group (MFG) were no longer presented line-by-line on the Consolidated Statements of Financial Position and were instead reported in a single line item within “Non-current assets held for sale”, see note 13.A.

Disclosure of detailed information about contract assets

The following table provides information about assets from contracts with customers as of December 31, 2025 and 2024:


Contract assets		December 31, 2025			December 31, 2024

Financial assets in concession arrangements rights at fair value ⁽¹⁾⁽³⁾		Ps.	2,635,437		Ps.	4,181,835
Financial assets in concession arrangements rights at amortized cost ⁽¹⁾			14,439,720			15,087,509
Gross balance of other accounts receivable		Ps.	17,075,157		Ps.	19,269,344
Loss allowance ⁽²⁾			(8,455)			(9,103)
Total contract assets		Ps.	17,066,702		Ps.	19,260,241

(1)	See note 16 details regarding concession arrangements rights.

(2)	See reconciliations simplified approach and general approach loss allowance on note 4.1.5.

(3)

Includes, as of December 31, 2025, the reclassification to property, plant and equipment for Ps. (2,648,078), due to the termination of the concession contract corresponding to the Ballena–Cartagena gas pipeline segment, operated by Promigas, in compliance with the contractual and regulatory conditions applicable to the natural gas transportation system. See Note 16 “Assets in concession contracts”. See Note 15 “Property, plant and equipment”."

Schedule of other accounts receivable measured at amortized cost, except

The detailed information of other accounts receivable measured at amortized cost, as of December 31, 2025 and 2024 is as follows:


Other accounts receivable		December 31, 2025 ⁽¹⁾			December 31, 2024
Debtors		Ps.	1,921,640		Ps.	2,135,285
Accounts receivable for goods and services sales in Non-financial sector companies			1,908,758			1,893,203
Credit card compensations and network compensation			504,715			1,101,495
Government			741,217			875,473
Payment in advance			836,799			871,648
Conditional contributions			653,347			684,801
Taxes			55,376			51,592
Others			1,154,589			1,437,532
Gross balance of other accounts receivable		Ps.	7,776,441		Ps.	9,051,029
Allowance for impairment of other accounts receivable			(384,237)			(352,868)
Other accounts receivable, net		Ps.	7,392,204		Ps.	8,698,161

⁽¹⁾ As of December 2025, the assets related to Multi Financial Group (MFG) were no longer presented line-by-line on the Consolidated Statements of Financial Position and were instead reported in a single line item within “Non-current assets held for sale”, see note 13.A.