v3.26.1
Cost of Revenues, Selling Expenses and Administrative Expenses
12 Months Ended
Dec. 31, 2025
Cost of Revenues, Selling Expenses and Administrative Expenses  
Cost of Revenues, Selling Expenses and Administrative Expenses

21.

Cost of Revenues, Selling Expenses and Administrative Expenses

Cost of revenues include cost of acquired transmission rights at the moment of broadcasting, benefits to employees and post-employment benefits, network maintenance and interconnections, satellite links, depreciation of property, plant and equipment, leases of real estate property, and amortization of intangible assets.

Selling expenses and administrative expenses include primarily benefits to employees, sale commissions, post-employment benefits, share-based compensation to employees, depreciation of property, plant and equipment, leases of real estate property, and amortization of intangibles.

The amounts of depreciation, amortization and other amortization included in cost of revenues, selling expenses, administrative expenses and discontinued operations for the years ended December 31, 2025, 2024 and 2023, were as follows:

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  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Cost of revenues

​

Ps.

14,306,963

​

Ps.

16,403,197

​

Ps.

17,938,429

Selling expenses

 

​

143,095

 

​

160,392

 

​

237,581

Administrative expenses

 

​

2,711,839

 

​

3,994,892

 

​

3,353,367

Discontinued operations

​

​

—

​

​

31,508

​

​

361,840

​

 

Ps.

17,161,897

  ​

Ps.

20,589,989

  ​

Ps.

21,891,217

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The amounts of expenses related to IFRS 16 included in cost of revenues, selling expenses and administrative expenses for the years ended December 31, 2025 and 2024, were as follows:

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  ​ ​ ​

2025

  ​ ​ ​

2024

Expenses relating to variable lease payment not included in the measurement of the lease liability

 

Ps.

335,313

​

Ps.

281,709

Expenses relating to short-term leases and leases of low-value assets

​

​

260,958

​

​

177,946

Total

 

Ps.

596,271

​

Ps.

459,655

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Expenses related to short-term employee benefits, share-based compensation and post-employment benefits and incurred by the Group for the years ended December 31, 2025, 2024 and 2023, were as follows:

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  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Short-term employee benefits

​

Ps.

12,244,970

​

Ps.

12,768,333

​

Ps.

14,066,490

Other short-term employee benefits

​

​

762,818

  ​

​

571,359

  ​

​

795,740

Share-based compensation

 

  ​

373,509

  ​

​

488,832

  ​

​

748,500

Post-employment benefits

 

  ​

141,393

  ​

​

135,731

  ​

​

87,657

Discontinued operations

​

​

—

​

​

2,044,661

​

​

1,494,544

​

 

Ps.

13,522,690

  ​

Ps.

16,008,916

  ​

Ps.

17,192,931

​