Trade Accounts Receivable, Net

12 Months Ended

Dec. 31, 2025

7.	Trade Accounts Receivable, Net

Current trade accounts receivable, net as of December 31, 2025 and 2024, consisted of:


		2025			2024
Trade accounts receivable		Ps.	7,390,674		Ps.	7,854,322
Allowance for expected credit losses			(1,669,915)			(1,678,503)
		Ps.	5,720,759		Ps.	6,175,819

Non-current trade receivables as of December 31, 2025 and 2024, amounted to Ps.3,024 and Ps.484,506, respectively.

As of December 31, 2025 and 2024, the aging analysis of the current trade accounts receivable that were past due was as follows:


		2025			2024
1 to 90 days		Ps.	1,984,209		Ps.	1,615,364
91 to 180 days			600,205			805,530
More than 180 days			986,714			1,608,244

As of December 31, 2025 and 2024, the carrying amounts of the Group’s trade accounts receivable denominated in currencies other than the Mexican peso were as follows:


		2025			2024
U.S. dollar		Ps.	351,394		Ps.	437,959
Other currencies			4,234			—
		Ps.	355,628		Ps.	437,959

Changes in the allowance for expected credit losses of trade accounts receivable were as follows:


		2025			2024
At January 1		Ps.	(1,678,503)		Ps.	(1,774,151)
Expected credit losses			(1,163,209)			(1,294,362)
Write-off of receivables			1,171,797			1,313,016
Spun-off Businesses			—			76,994
At December 31		Ps.	(1,669,915)		Ps.	(1,678,503)

The maximum exposure to credit risk of the trade accounts receivable as of December 31, 2025 and 2024, was the carrying amount of each class of receivables (see Note 4).