Schedule of intangible assets and goodwill

2025

2024

 

Accumulated

 

Carrying

 

Accumulated

 

Carrying

Cost

Amortization

Amount

Cost

Amortization

Amount

Intangible assets with indefinite useful lives and goodwill:

Trademarks

Ps.

32,828

Ps.

—

Ps.

32,828

Ps.

32,828

Ps.

—

Ps.

32,828

Concessions

15,070,025

—

15,070,025

15,070,025

—

15,070,025

Goodwill

13,454,998

—

13,454,998

13,454,998

—

13,454,998

28,557,851

—

28,557,851

28,557,851

—

28,557,851

Intangible assets with finite useful lives:

Trademarks

2,245,835

(2,245,835)

—

2,245,835

(2,245,835)

—

Licenses and software

22,629,288

(18,076,491)

4,552,797

21,320,603

(16,716,480)

4,604,123

Subscriber lists

8,392,469

(8,384,818)

7,651

8,663,463

(8,468,156)

195,307

Payments for concessions

5,824,365

(1,150,669)

4,673,696

5,824,365

(863,002)

4,961,363

Other intangible assets

2,365,713

(1,789,275)

576,438

2,306,185

(1,697,740)

608,445

41,457,670

(31,647,088)

9,810,582

40,360,451

(29,991,213)

10,369,238

Ps.

70,015,521

Ps.

(31,647,088)

Ps.

38,368,433

Ps.

68,918,302

Ps.

(29,991,213)

Ps.

38,927,089

Schedule of key assumptions used for fair value or value in use calculations of goodwill and intabgible assets

The key assumptions used for either fair value less cost of disposal or value in use calculations of goodwill and intangible assets in 2025, were as follows (see Note 15):


		Telecom
		Residential			Satellite		Enterprise
Value in use calculations:
Long-term growth rate			3.3	%	2.0	%		3.3	%
Post-tax discount rate			10.5	%	11.0	%		10.7	%
Pre-tax discount rate			14.3	%	15.1	%		14.4	%
Fair value calculations:		Minimum	Maximum				Minimum	Maximum
Multiple of sales		1.6	3.2		N/A		1.4	3.7
Multiple of EBITDA (as defined)		3.6	8.4		N/A		4.4	8.0

The key assumptions used for either fair value less cost of disposal or value in use calculations of goodwill and intangible assets in 2024, were as follows (see Note 15):


		Telecom
		Residential			Satellite		Enterprise
Value in use calculations:
Long-term growth rate			3.7	%	2.0	%		3.7	%
Post-tax discount rate			11.0	%	11.3	%		11.0	%
Pre-tax discount rate			14.0	%	14.3	%		14.0	%
Fair value calculations:		Minimum	Maximum				Minimum	Maximum
Multiple of sales		1.7	3.7		N/A		1.0	2.7
Multiple of EBITDA (as defined)		3.8	7.9		N/A		3.2	6.7

Intangible Assets, Net and Goodwill

Schedule of intangible assets and goodwill

2025

Licenses

Other

and

Subscriber

Payments for

Intangible

 

Trademarks

 

Software

 

Lists

 

Concessions

 

Assets

 

Total

Cost:

Balance at January 1, 2025

Ps.

2,245,835

Ps.

21,320,603

Ps.

8,663,463

Ps.

5,824,365

Ps.

2,306,185

Ps.

40,360,451

Additions

—

1,184,996

—

102,114

1,287,110

Transfers from property, plant and equipment

—

211,083

—

211,083

Reclassifications from other accounts

—

340

5,100

—

(5,440)

—

Retirements

—

(42,480)

(262,906)

—

(37,146)

(342,532)

Effect of translation

—

(45,254)

(13,188)

—

(58,442)

Balance at December 31, 2025

2,245,835

22,629,288

8,392,469

5,824,365

2,365,713

41,457,670

Accumulated amortization:

Balance at January 1, 2025

(2,245,835)

(16,716,480)

(8,468,156)

(863,002)

(1,697,740)

(29,991,213)

Amortization of the year

—

(1,342,296)

(230,997)

(287,667)

(55,921)

(1,916,881)

Other amortization of the year

—

(1,376)

Transfers and reclassifications

—

(340)

38,241

—

(37,901)

—

Reclassifications from other accounts

—

(62,736)

—

(62,736)

Retirements

—

680

262,906

—

3,663

267,249

Effect of translation

—

44,681

13,188

—

57,869

Balance at December 31, 2025

(2,245,835)

(18,076,491)

(8,384,818)

(1,150,669)

(1,789,275)

(31,647,088)

Ps.

—

Ps.

4,552,797

Ps.

7,651

Ps.

4,673,696

Ps.

576,438

Ps.

9,810,582


		2024
					Licenses									Other
					and			Subscriber			Payments for			Intangible
		Trademarks			Software			Lists			Concessions			Assets			Total
Cost:
Balance at January 1, 2024		Ps.	2,236,012		Ps.	16,990,167		Ps.	8,779,649		Ps.	5,824,365		Ps.	3,680,220		Ps.	37,510,413
Additions			9,823			1,266,988			—			—			80,479			1,357,290
Transfers from property, plant and equipment			—			770,090			—			—			—			770,090
Reclassifications from other accounts			—			2,435,700			—			—			356,674			2,792,374
Retirements and impairment adjustments			—			(204,742)			(134,846)			—			(1,814,206)			(2,153,794)
Effect of translation			—			62,400			18,660			—			3,018			84,078
Balance at December 31, 2024			2,245,835			21,320,603			8,663,463			5,824,365			2,306,185			40,360,451
Accumulated amortization:
Balance at January 1, 2024			(2,187,698)			(12,594,645)			(8,177,490)			(575,335)			(2,689,296)			(26,224,464)
Amortization of the year			(58,137)			(2,395,212)			(312,184)			(287,667)			(67,002)			(3,120,202)
Other amortization of the year ⁽¹⁾			—			—			—			—			(47,628)			(47,628)
Transfers and reclassifications			—			—			4,770			—			(4,770)			—
Reclassifications from other accounts			—			(1,242,761)			(79,806)			—			(83,289)			(1,405,856)
Retirements and impairment adjustments			—			(421,290)			115,214			—			1,196,395			890,319
Effect of translation			—			(62,572)			(18,660)			—			(2,150)			(83,382)
Balance at December 31, 2024			(2,245,835)			(16,716,480)			(8,468,156)			(863,002)			(1,697,740)			(29,991,213)
		Ps.	—		Ps.	4,604,123		Ps.	195,307		Ps.	4,961,363		Ps.	608,445		Ps.	10,369,238

(1)	Other amortization of the year relates to discontinued operations, primarily to amortization of soccer player rights for the one-month period ended January 31, 2024.