Grupo Aeroportuario del Sureste, S. A. B. de C. V. (ASR) 20-F 15 Apr 24 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Entity Contact Personnel [Line Items]
Document Type	20-F
Document Annual Report	true
Document Registration Statement	false
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2023
Entity File Number	1-15132
Entity Registrant Name	SOUTHEAST AIRPORT GROUP
Entity Incorporation, State or Country Code	O5
Entity Address, Address Line One	Bosque de Alisos No. 47A – 4th Floor
Entity Address, Address Line Two	Bosques de las Lomas
Entity Address, City or Town	Ciudad de México
Entity Address, Country	MX
Entity Address, Postal Zip Code	05120
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Entity Central Index Key	0001123452
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	PricewaterhouseCoopers, S. C.
Auditor Firm ID	1128
Auditor Location	Mexico City
Business Contact
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	Bosque de Alisos No. 47A – 4th Floor
Entity Address, Address Line Two	Bosques de las Lomas
Entity Address, City or Town	Ciudad de México
Entity Address, Country	MX
Contact Personnel Name	Adolfo Castro Rivas
Entity Address, Postal Zip Code	05120
City Area Code	52
Local Phone Number	55 5284 0408
Contact Personnel Email Address	acastro@asur.com.mx
IFRS Series B
Entity Contact Personnel [Line Items]
Title of 12(b) Security	Series B Shares, without par value, or shares
Trading Symbol	ASR
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	277,050,000
Series BB
Entity Contact Personnel [Line Items]
Entity Common Stock, Shares Outstanding	22,950,000
American Depositary Share
Entity Contact Personnel [Line Items]
Title of 12(b) Security	American Depositary Shares, as evidenced by American Depositary Receipts, or ADSs, each representing ten Series B shares
Trading Symbol	ASR
Security Exchange Name	NYSE

Consolidated Statements of Fina

Consolidated Statements of Financial Position - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 13,872,897	$ 13,174,991
Restricted cash	1,615,400	1,420,728
Accounts receivable - Net	2,317,818	2,541,923
Receivable from third parties	100,696	148,618
Recoverable income taxes	332,060	181,619
Creditable value added tax	116,697	262,015
Inventory	60,360	64,716
Other assets	317,269	285,560
Total current assets	18,733,197	18,080,170
NON-CURRENT ASSETS:
Investment in financial instruments (Note 6.4)	1,818,949
Land, furniture and equipment - Net	184,016	171,004
Intangible assets, airport concessions and goodwill - Net	49,310,063	52,658,081
Investment in joint venture accounted for by the equity method	296,199	10,266
Total assets	70,342,424	70,919,521
CURRENT LIABILITIES:
Bank loans	889,591	1,492,781
Short term debt	344,048	377,215
Income tax payable	789,299	879,473
Accounts payable and accrued expenses	2,804,289	2,814,504
Total current liabilities	4,827,227	5,563,973
NON-CURRENT LIABILITIES:
Bank loans	2,586,932	3,442,804
Long-term debt	8,404,199	9,891,961
Deferred income tax	2,897,858	2,972,522
Employee benefits obligations	35,010	32,654
Total liabilities	18,751,226	21,903,914
STOCKHOLDERS' EQUITY:
Capital stock	7,767,276	7,767,276
Capital reserves	14,096,799	13,839,964
Other comprehensive income	(1,619,693)	(717,910)
Retained earnings	24,700,966	20,731,444
Controlling interest	44,945,348	41,620,774
Non-Controlling interest	6,645,850	7,394,833
Total stockholders' equity	51,591,198	49,015,607
Total liabilities and stockholders' equity	$ 70,342,424	$ 70,919,521

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - by Expense Function - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue :
Aeronautical services	$ 15,223,096	$ 14,072,517	$ 9,408,599
Non-aeronautical services	9,295,915	8,548,671	6,229,896
Construction services	1,302,633	2,692,694	3,146,166
Total revenue	25,821,644	25,313,882	18,784,661
Operating costs and expenses :
Cost of aeronautical and non-aeronautical services	8,956,286	7,982,210	6,717,665
Cost of construction services	1,302,633	2,692,694	3,146,166
Administrative expenses	319,200	287,061	263,156
Total operating costs and expenses	10,578,119	10,961,965	10,126,987
Other Income		346,232
Operating profit	15,243,525	14,698,149	8,657,674
Interest income	1,349,317	450,261	202,146
Interest expense	(1,125,862)	(855,518)	(842,386)
Exchange income on foreign currency	771,746	371,228	373,434
Exchange loss on foreign currency	(1,608,954)	(579,387)	(264,833)
Other operating income (expense)	(613,753)	(613,416)	(531,639)
Share of loss of the investment accounted trought the equity method (Note 17.2.e)	(9,685)
Net income before income taxes	14,620,087	14,084,733	8,126,035
Income taxes:
Income tax	3,944,143	3,438,809	1,728,507
Net income for the year	10,675,944	10,645,924	6,397,528
Net income for the year attributable to:
Controlling interest	10,203,713	9,986,548	5,983,747
Non-Controlling interest	472,231	659,376	413,781
Net income for the year	10,675,944	10,645,924	6,397,528
Items that will not be reclassified to income for the period:
Remeasurement of labor obligations	1,644	(1,833)	(1,895)
Items that might be reclassified to income for the period:
Effect of the foreign currency translation in subsidiaries	(1,530,746)	(1,767,962)	144,217
Total comprehensive income	9,146,842	8,876,129	6,539,850
Comprehensive income for the year attributable to:
Controlling interest	9,303,574	8,953,223	5,973,567
Non-Controlling interest	(156,732)	(77,094)	566,283
Total comprehensive income for the year	$ 9,146,842	$ 8,876,129	$ 6,539,850
Basic earnings per share expressed in Mexican Pesos	$ 34.01	$ 33.29	$ 19.95
Diluted earnings per share expressed in Mexican Pesos	$ 34.01	$ 33.29	$ 19.95

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - MXN ($) $ in Thousands	Capital stock	Legal reserve	Reserve for repurchase of shares	Other comprehensive income	Retained earnings	Non-controlling interest	Total
Balances at January 1 at Dec. 31, 2020	$ 7,767,276	$ 1,890,659	$ 11,554,572	$ 321,867	$ 12,131,610	$ 8,027,222	$ 41,693,206
Comprehensive income:
Net profit for the year					5,983,747	413,781	6,397,528
Effect of foreign currency translation in subsidiaries				(8,285)		152,502	144,217
Remeasurement of labor obligations					(1,895)		(1,895)
Total comprehensive income				(8,285)	5,981,852	566,283	6,539,850
Transfers to legal reserve		98,876			(98,876)
Dividends paid					(2,463,000)		(2,463,000)
Balance at December 31 at Dec. 31, 2021	7,767,276	1,989,535	11,554,572	313,582	15,551,586	8,593,505	45,770,056
Comprehensive income:
Net profit for the year					9,986,548	659,376	10,645,924
Effect of foreign currency translation in subsidiaries				(1,031,492)		(736,470)	(1,767,962)
Remeasurement of labor obligations					(1,833)		(1,833)
Total comprehensive income				(1,031,492)	9,984,715	(77,094)	8,876,129
Transfers to legal reserve		295,857			(295,857)
Aerostar's Capital reimbursement, non-controlling interest						(845,245)	(845,245)
Aerostar dividend paid, non-controlling interest						(276,333)	(276,333)
Dividends paid					(4,509,000)		(4,509,000)
Balance at December 31 at Dec. 31, 2022	7,767,276	2,285,392	11,554,572	(717,910)	20,731,444	7,394,833	49,015,607
Comprehensive income:
Net profit for the year					10,203,713	472,231	10,675,944
Effect of foreign currency translation in subsidiaries				(901,783)		(628,963)	(1,530,746)
Remeasurement of labor obligations					1,644		1,644
Total comprehensive income				(901,783)	10,205,357	(156,732)	9,146,842
Transfers to legal reserve		256,835			(256,835)
Aerostar's Capital reimbursement, non-controlling interest						(102,066)	(102,066)
Aerostar dividend paid, non-controlling interest						(490,185)	(490,185)
Dividends paid					(5,979,000)		(5,979,000)
Balance at December 31 at Dec. 31, 2023	$ 7,767,276	$ 2,542,227	$ 11,554,572	$ (1,619,693)	$ 24,700,966	$ 6,645,850	$ 51,591,198

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical) - $ / shares					12 Months Ended
	Nov. 29, 2023	May 31, 2023	Jun. 01, 2022	Oct. 01, 2021	Dec. 31, 2022
Consolidated Statement of Changes in Stockholders' Equity
Dividends paid, per share	$ 10	$ 9.93	$ 9.03	$ 8.21	$ 6

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Income before income taxes	$ 14,620,087	$ 14,084,733	$ 8,126,035
Adjustments for:
Share of loss of the investment accounted trougth the equity method	9,685
Depreciation and amortization	2,069,157	2,059,237	1,993,342
Loss on disposal of land			15,766
Interest income	(1,349,317)	(450,261)	(202,146)
Interest expense	1,125,862	855,519	842,386
Exchange loss	1,608,954	579,387	264,833
Exchange gain	(771,746)	(371,228)	(373,434)
Working capital variations:
Accounts receivable	161,248	(1,016,389)	(760,499)
Recoverable taxes and other current assets	(23,262)	(686,745)	(308,953)
Trade accounts payable and other liabilities	(240,795)	741,374	1,619,104
Total adjustments to reconcile profit (loss)	17,209,873	15,795,627	11,216,434
Income taxes paid	(3,764,682)	(2,277,190)	(869,409)
Net cash flows generated from operating activities	13,445,191	13,518,437	10,347,025
Investing activities
Improvements to assets under concession and acquisition of furniture and equipment	(1,371,000)	(2,775,773)	(3,692,485)
Investment accounted by the equity method (Note 17.2e)	(305,885)
Reimbursement of investment in joint venture	6,802
Collection for disposal of land			286,283
Loans (obtained) granted	47,922	(35,100)	(105,000)
Interest received	1,202,286	385,852	201,842
Restricted cash	(210,594)	(122,025)	(118,206)
Investment in financial instruments (Note 6.4)	(1,818,949)
Net cash flows used in investing activities	(2,449,418)	(2,547,046)	(3,427,566)
Financing activities
Bank loans received			4,650,000
Restricted cash	15,922	(1,175,622)
Obtainment of long-term debt		3,947,522
Bank loans paid	(1,475,000)	(1,498,076)	(4,429,334)
Lease payments - Principal portion	(5,186)	(7,078)	(6,216)
Long-term debt paid	(200,535)	(222,568)	(220,961)
Interest paid	(1,067,106)	(1,079,621)	(908,698)
Capital reduction (non-controlling interest) and dividends paid (non-controlling interest)	(605,500)	(1,585,960)
Dividends paid	(5,979,000)	(4,509,000)	(2,463,000)
Net cash flows (used) from financing activities	(9,316,405)	(6,130,403)	(3,378,209)
Increase in cash and cash equivalents	1,679,368	4,840,988	3,541,250
Cash and cash equivalents at the beginning of the year	13,174,991	8,770,062	5,192,628
Exchange gain (loss) on cash and cash equivalents	(981,462)	(436,059)	36,184
Cash and cash equivalents at the end of the year	$ 13,872,897	$ 13,174,991	$ 8,770,062

Overview_

Overview:	12 Months Ended
	Dec. 31, 2023
Overview:
Overview:	Note 1 - Overview: Grupo Aeroportuario del Sureste, S. A. B. de C. V. (ASUR or the Company) is a Mexican company that was incorporated in April 1998 as a wholly-owned entity of the federal public government to administer, operate, maintain and exploit nine airports in the Southeast of Mexico. The nine airports are located in the following cities: Cancún, Cozumel, Mérida, Huatulco, Oaxaca, Veracruz, Villahermosa, Tapachula and Minatitlán. ASUR and its subsidiaries are collectively referred to as “the Company”, “ASUR” or “the Group”. Aeropuerto de Cancun, S. A. de C. V. (Cancún Airport) has more than 95% stake in the following subsidiaries: Caribbean Logistic, S. A. de C. V., Cargo RF, S. A. de C. V and Cancún Airport Services, S. A. de C. V., companies providing storage services, handling services, warehousing and custody of foreign trade merchandise and the related to the premises inspected at airports concessioned to third parties, as well as Cancún Airport Services, S. A. de C. V., whose main activity is to establish and operate shops, establishments and stores for the sale of all kinds of products. Until April, 2021, the Company operated two companies that provide administrative services: Servicios Aeroportuarios del Sureste, S. A. and C. V. and RH Asur, S. A. de C. V. In June 1998, the Mexican Department of Communications and Transportation (SCT by its Spanish initials) granted to the Companyʼs subsidiaries concessions to administer, operate, exploit and develop the nine Southeast airports over a period of 50 years commencing on November 1, 1998. The term of the concessions may be extended by the parties under certain circumstances, in accordance with Article 15 of the Airports Law that establishes, among other things: 1) it had fulfilled the conditions set out in the respective title; 2) if requested before the five years of the concession’s validity begun, and 3) accept the new conditions. Notwithstanding the Companyʼs rights to administer, operate, exploit, develop and, if applicable, build the nine airports pursuant to the Mexican General Law of National Assets; all the land, furniture and permanent fixed assets located in the airports are the property of the Mexican federal government. Upon expiration of the Companyʼs concessions, these assets, including any improvements made during the term of the concessions, automatically revert to the Mexican federal government. Through its subsidiary Cancún Airport, the Company holds 60% of the shares of Aerostar Airport Holding, LLC (Aerostar), which operates and manages Aeropuerto Internacional Luis Muñoz Marín (LMM Airport) in San Juan, Puerto Rico, and 100% of the shares of Sociedad Operadora de Aeropuertos Centro Norte, S. A. (Airplan), domiciled in the city of Medellín, Colombia, which operates and administers, through a single concession (contract 8000011-OK), the following six Airports: Enrique Olaya Herrera in Medellín, José María Córdova in Rionegro, El Caraño in Quibdó, Los Garzones in Montería, Antonio Roldán Betancourt in Carepa and Las Brujas in Corozal. At December 31, 2021 and 2022, the Companyʼs outstanding capital stock was held by the investing public (66.53% and 60.63%, respectively) and has been placed at securities market in New York (NYSE) and México (BMV), Inversiones y Técnicas Aeroportuarias, S. A. P. I. de C. V. (ITA) (7.65% in both years), CHAPF Holdings, S.A.P.I. de C. V. (13.51% and 19.41%, respectively), and Inversiones Productivas Kierke, S. A. de C. V. (12.31% in both years). Shareholding is divided amongst different shareholders, without there being an individual or a particular group that controls the Company directly. As of December 31, 2023, the Company’s outstanding capital stock was held by the investing public (58.02)%, listed in New York (NYSE) and Mexico (BMV), Inversiones and Tecnicas Aeroportuarias, SAPI de C.V. (ITA) (7.65)%, CHPAF Holdings, S.A.P.I de C.V. (20.67)%, and Inversiones Productivas Kierke, S.A. de C.V. (12.33%) and Grupo ADO, S.A. de C.V. (1.33%). Recovery from the effects of COVID-19 on the Company. Due to the declaration of COVID-19 as a global health emergency, the Company’s daily operations were impacted, mainly in the year 2020, as a consequence of the social distancing requirements, the recommendations of the authorities to stay at home and government travel restrictions. During 2021 and 2022 the Company presented a recovery compared to the previous year, highlighting the following: a. Mexico. - In 2021, there was a recovery in passenger traffic compared to 2020. The total increase in passengers in 2021 in Mexico was 76.28% compared to 2020. In 2022, the increase in passenger traffic in Mexico continued. (See Note 3). b. Colombia. - In 2021, there was a recovery in passenger traffic compared to 2020. The total increase in passengers in 2021 was 149.82% compared to 2020. In 2022, the increase in passenger traffic in Colombia continued. (See Note 3). c. Puerto Rico. - In 2021, there was a recovery in passenger traffic compared to 2020. The total increase in passengers in 2021 was 99.83% compared to 2020. In 2022, the increase in passenger traffic in Puerto Rico continued. (See Note 3). d. Clients. - Due to COVID-19 pandemic, the Company entered into agreements with clients to extend the payment term for accounts receivable in Mexico and Airplan. As of December 31, 2021, the balance in Mexico amounted to Ps.4,463 while Airplan’s notes receivable were settled by clients. In 2022 the total balance of these agreements was settled. (See Note 6.2). e. Impairment of accounts receivable. - The consolidated accounts receivable impairment reserve shows a net decrease in 2021 of Ps.28,519. The impact in the accounts receivable impairment reserve for the year 2021, was reflected in Mexico, with an increase of Ps.9,331, a decrease of Ps.36,275 in Aerostar, while Airplan reflected an increase of Ps.1,575. In 2022 there were no significant movements in the consolidated accounts receivable impairment reserve. (See Note 6.3). f. Mexico’s concession. - On March 31, 2021, the Federal Civil Aviation Agency in Mexico (AFAC) authorized the reduction and modification of the Capital investments provided for in the Master Development Plan (MDP) for the period 2019-2023. (See Note 15b). g. Bank loans. - a) On June 29, 2020, Mexico obtained BBVA Bancomer’s approval for a Ps.1,500,000 credit line, over a term of eighteen months as from that date, which was not used, as of December 31, 2021 and has therefore expired. b) On September 29, 2021, the loan with Santander for Ps.2,000,000 was prepaid and a new loan was obtained for Ps.2,650,000 at the 28-day TIIE rate plus 1.5 points maturing on September 28, 2024 and c) On October 13, 2021 the Ps.1,960,000 loan with BBVA Bancomer was repaid and on October 15, 2021, BBVA Mexico granted a credit for the amount of Ps.2,000,000 to be used for corporate expenses with a term of 7 years, ending on October 13, 2028, at an annual interest rate equivalent to the 28-day TIIE rate plus an applicable margin. During 2022, while no new bank loans were obtained, Aerostar issued secured bonds. (See Notes 10 and 11). h. At the General Meeting of Stockholders held on April 23, 2020, the Company’s shareholders agreed to delegate the power to decree and pay ordinary dividends to the Board of Directors, in to amount of Ps.2,463,000 which were approved on June 29, 2021 and paid on October 1, 2021. In 2022 net ordinary dividends of Ps.2,709,000 were declared and paid, as well as an extraordinary dividend of Ps.1,800,000. In 2023 net ordinary dividends of Ps.2,709,000 were declared and paid, as well as an extraordinary dividend of Ps.3,000,000. (See Note 12). i. In 2021, all the members of the syndicated loan agreement granted waivers to the Company until the first quarter of 2022, however as of December 31, 2021 as well as in each quarter of 2022, the Company complied with its financial commitments. (See Note 10). j. Revenue. - During 2021, 2022 and 2023, in line with the increase in passenger traffic, there was an increase in consolidated revenues, excluding construction revenues, of 74.4%, 44.7% and 8.4% compared to 2020, 2021 and 2022, respectively, and during 2021, 2022 and 2023 they present an increase in passenger traffic and as well as an increase in consolidated revenues, excluding construction revenues, of 0.3%, 45.1% and 57.3% respectively compared to the year ended December 31, 2019. Consolidated aeronautical revenues showed an increase in 2021, 2022 and 2023 of 73.8%, 49.6% and 8.2% compared to the years 2020, 2021 and 2022, respectively, and compared to 2019, a decrease of 2.0% and an increase of 46.6% and 58.6%, respectively, while non-aeronautical revenues reflected an increase of 75.2%, 37.2% and 8.7% in 2021, 2022 and 2023 compared to the years 2020, 2021 and 2022, respectively, and an increase of 4.0%, 42.8% and 55.2%, respectively, compared to 2019. (See Note 3). k. Grants. - In 2020 Aerostar received a grant offer from the Federal Aviation Administration (FAA) under the Federal CARES Act approved by the United States Government for a total amount of USD33,417 (approximately Ps.717,590). During 2021 the subsidiary received USD16,292 (approximately Ps.333,477). As of December 31, 2021, the Company has requested and obtained all the resources under this program. (See Notes 4.1 and 17.21). On February 18, 2021, official confirmation was received from the FAA granting Aerostar approval for Federal assistance under the Coronavirus Response and Relief Supplemental Appropriation Act (CRRSA Act) for a total amount of USD10,577 (approximately Ps.210,574). During 2022 and 2021, the Company received the amount of USD9,595 and USD983, respectively (approximately Ps.196,376 and Ps.20,122 in 2022 and 2021, respectively), for reimbursements of verifications presented to the authority, which are presented net of the expense or cost corresponding to 2022 and 2021. As of December 31, 2022 and 2021 there are no unfulfilled conditions or other contingencies related to these grants. (See Notes 4.1 and 17.21). On November 5, 2021, the FAA provided subsidiary Aerostar an airport rescue grant offer under the American Rescue Plan Act (ARPA) for a total amount of USD35,716 (approximately Ps.731,106). During the year 2023, the Company received USD14,268 (approximately Ps.252,366). During 2022 the Company received USD17,515 (approximately Ps.350,901). As of December 31, 2023 and 2022, there are no unfulfilled conditions or other contingencies related to these grants. (See Notes 4.1 and 17.21). The most significant effects on the Company’s consolidated financial statements have been overcome and during 2023 and 2022 there were no adverse impacts caused by the COVID-19 pandemic.

Segment Information_

Segment Information:	12 Months Ended
	Dec. 31, 2023
Segment information:
Segment information:	Note 2 - Segment information: The Company is a Mexican entity that was incorporated in April 1998 as a wholly-owned entity of the federal public government to administrate, operate, maintain and develop nine airports in the Southeast of Mexico. The nine airports are located in the following cities: Cancun, Cozumel, Mérida, Huatulco, Oaxaca, Veracruz, Villahermosa, Tapachula and Minatitlán. The Company operated two companies that provide administrative services: Servicios Aeroportuarios del Sureste, S. A. and C. V. and RH Asur, S. A. de C. V. During 2021 the employees were transferred to the corresponding airport in Mexico where they provide their services. (See Note 4.2). In addition, Cancun Airport hold an interest in the following subsidiaries: 100% in Caribbean Logistic, S. A. de C. V. and Cargo RF, S. A. de C. V, companies providing storage services, handling services, warehousing and custody of foreign trade merchandise and the related to the premises inspected at airports concessioned to third parties, as well as Cancun Airport Services, S. A. de C. V., whose main activity is to establish and operate shops, for the sale of all type of products, and ASUR Dominicana LLC, a limited liability company organized under the laws of the State of Delaware, United States of America, with the purpose of developing and building an international airport in Bávaro, Dominican Republic. ASUR Dominicana LLC ASUR maintains a 25% associate interest in the company Aeropuerto Internacional de Bávaro AIB, S.A.S. As mentioned in Note 1, the Company controls Aerostar and Airplan through its equity interest, namely 60% in Aerostar and 100% in Airplan. See information by segments is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Holding & ​ ​ ​ ​ Consolidation ​ ​ ​ December 31, 2021 Cancún Aerostar (*) Airplan Mérida Villahermosa Services Other adjustments Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ Ps. 4,644,489 ​ Ps. 2,027,188 ​ Ps. 1,174,762 ​ Ps. 467,065 ​ Ps. 211,238 ​ — ​ Ps. 883,857 ​ — ​ Ps. 9,408,599 Non-aeronautical revenue ​ ​ 4,038,222 ​ ​ 1,394,346 ​ ​ 450,604 ​ ​ 129,797 ​ ​ 49,410 ​ Ps. 1,191,810 ​ ​ 167,517 ​ Ps. (1,191,810) ​ ​ 6,229,896 Revenue for construction services ​ ​ 1,210,514 ​ ​ 231,301 ​ ​ 6,261 ​ ​ 795,208 ​ ​ 123,936 ​ — ​ ​ 778,946 ​ — ​ ​ 3,146,166 Operating profit ​ ​ 5,406,719 ​ ​ 1,526,642 ​ ​ 430,817 ​ ​ 247,576 ​ ​ 95,027 ​ 546,457 ​ ​ 404,436 ​ — ​ ​ 8,657,674 Non-current assets ​ ​ 20,142,279 ​ ​ 20,330,478 ​ ​ 4,526,009 ​ ​ 3,220,164 ​ ​ 1,246,279 ​ 36,791,385 ​ ​ 5,754,925 ​ (37,842,891) ​ ​ 54,168,628 Total assets ​ ​ 26,169,097 ​ ​ 22,988,431 ​ ​ 5,556,098 ​ ​ 3,562,271 ​ ​ 1,456,118 ​ 37,190,823 ​ ​ 6,750,781 ​ (37,842,891) ​ ​ 65,830,728 Total liabilities ​ ​ 7,480,794 ​ ​ 8,876,260 ​ ​ 3,255,579 ​ ​ 30,724 ​ ​ 101,020 ​ 70,852 ​ ​ 245,443 ​ ​ ​ ​ 20,060,672 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ ​ 1,535,850 ​ ​ 230,344 ​ ​ 4,537 ​ ​ 899,603 ​ ​ 179,968 ​ — ​ ​ 826,417 ​ — ​ ​ 3,676,719 Amortization and depreciation ​ ​ (546,795) ​ ​ (740,075) ​ ​ (445,236) ​ ​ (53,733) ​ ​ (35,601) ​ (1,677) ​ ​ (170,225) ​ — ​ ​ (1,993,342) Revenue recognized At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 4,009,238 ​ ​ 1,588,161 ​ ​ 1,142,604 ​ ​ 429,884 ​ ​ 191,766 ​ — ​ ​ 814,057 ​ — ​ ​ 8,175,710 Non-aeronautical revenue ​ ​ 687,390 ​ ​ 316,942 ​ ​ — ​ ​ — ​ ​ — ​ — ​ ​ — ​ — ​ ​ 1,004,332 Total ​ Ps. 4,696,628 ​ Ps. 1,905,103 ​ Ps. 1,142,604 ​ Ps. 429,884 ​ Ps. 191,766 ​ Ps. — ​ Ps. 814,057 ​ Ps. — ​ Ps. 9,180,042 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 635,251 ​ ​ 439,027 ​ ​ 32,158 ​ ​ 37,181 ​ ​ 19,472 ​ — ​ ​ 69,800 ​ — ​ ​ 1,232,889 Non-aeronautical revenue ​ ​ 3,350,832 ​ ​ 1,077,404 ​ ​ 450,604 ​ ​ 129,797 ​ ​ 49,410 ​ 1,191,810 ​ ​ 167,517 ​ (1,191,810) ​ ​ 5,225,564 Revenue for construction services ​ ​ 1,210,514 ​ ​ 231,301 ​ ​ 6,261 ​ ​ 795,208 ​ ​ 123,936 ​ — ​ ​ 778,946 ​ — ​ ​ 3,146,166 Total ​ Ps. 5,196,597 ​ Ps. 1,747,732 ​ Ps. 489,023 ​ Ps. 962,186 ​ Ps. 192,818 ​ Ps. 1,191,810 ​ Ps. 1,016,263 ​ Ps. (1,191,810) ​ Ps. 9,604,619 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ Holding & ​ Consolidation ​ December 31, 2022 ​ Cancún ​ Aerostar (*) ​ Airplan ​ Mérida ​ ​ Villahermosa ​ Services ​ Other ​ adjustments ​ Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ Ps. 7,515,691 ​ Ps. 2,100,276 ​ Ps. 2,027,061 ​ Ps. 799,661 ​ Ps. 316,367 ​ ​ — ​ Ps. 1,313,461 ​ ​ — ​ Ps. 14,072,517 Non-aeronautical revenue ​ ​ 5,854,262 ​ ​ 1,598,601 ​ ​ 652,280 ​ ​ 168,802 ​ ​ 64,553 ​ Ps. 872,592 ​ ​ 210,172 ​ Ps. (872,591) ​ ​ 8,548,671 Revenue for construction services ​ 910,812 ​ 411,152 ​ ​ 12,922 ​ ​ 553,361 ​ 105,690 ​ ​ — ​ ​ 698,757 ​ — ​ ​ 2,692,694 Operating profit ​ 9,022,518 ​ 2,149,776 ​ ​ 1,233,502 ​ ​ 557,128 ​ 193,390 ​ ​ 806,419 ​ ​ 735,416 ​ ​ ​ ​ 14,698,149 Non-current assets ​ 20,397,710 ​ 19,071,914 ​ ​ 3,396,813 ​ ​ 3,593,843 ​ 1,250,325 ​ ​ 40,386,563 ​ ​ 6,217,622 ​ (41,475,439) ​ ​ 52,839,351 Total assets ​ 30,024,926 ​ 23,292,857 ​ ​ 4,924,236 ​ ​ 4,043,180 ​ 1,497,541 ​ ​ 41,149,776 ​ ​ 7,462,444 ​ (41,475,439) ​ ​ 70,919,521 Total liabilities ​ 6,713,813 ​ 12,177,362 ​ ​ 2,457,168 ​ ​ 81,660 ​ 125,739 ​ ​ 161,001 ​ ​ 187,171 ​ — ​ ​ 21,903,914 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ 1,062,108 ​ 440,627 ​ ​ 12,695 ​ ​ 476,164 ​ 50,654 ​ ​ — ​ ​ 733,525 ​ ​ — ​ 2,775,773 Amortization and depreciation ​ (610,864) ​ (724,294) ​ ​ (415,829) ​ ​ (70,397) ​ (38,317) ​ ​ 906 ​ ​ (200,442) ​ ​ — ​ (2,059,237) Revenue recognized At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 6,628,035 ​ ​ 1,411,532 ​ ​ 1,967,114 ​ ​ 745,695 ​ ​ 290,593 ​ ​ — ​ ​ 1,214,455 ​ ​ — ​ ​ 12,257,424 Non-aeronautical revenue ​ ​ 1,085,461 ​ ​ 337,190 ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 1,422,651 Total ​ Ps. 7,713,496 ​ Ps. 1,748,722 ​ Ps. 1,967,114 ​ Ps. 745,695 ​ Ps. 290,593 ​ Ps. — ​ Ps. 1,214,455 ​ Ps. — ​ Ps. 13,680,075 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 887,656 ​ ​ 688,744 ​ ​ 59,947 ​ ​ 53,966 ​ ​ 25,774 ​ ​ — ​ ​ 99,006 ​ ​ — ​ ​ 1,815,093 Non-aeronautical revenue ​ ​ 4,768,801 ​ ​ 1,261,411 ​ ​ 652,280 ​ ​ 168,802 ​ ​ 64,553 ​ ​ 872,592 ​ ​ 210,172 ​ ​ (872,591) ​ ​ 7,126,020 Revenue for construction services ​ ​ 910,812 ​ ​ 411,152 ​ ​ 12,922 ​ ​ 553,361 ​ ​ 105,690 ​ ​ — ​ ​ 698,757 ​ ​ ​ ​ ​ 2,692,694 Total ​ Ps. 6,567,269 ​ Ps. 2,361,307 ​ Ps. 725,149 ​ Ps. 776,129 ​ Ps. 196,017 ​ Ps. 872,592 ​ Ps. 1,007,935 ​ Ps. (872,591) ​ Ps. 11,633,807 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ Holding & ​ Consolidation ​ December 31, 2023 ​ Cancún ​ Aerostar (*) ​ Airplan ​ Mérida ​ Villahermosa ​ Services ​ Other ​ adjustments ​ Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue Ps. 8,167,803 Ps. 2,029,890 ​ Ps. 1,945,637 Ps. 1,066,368 ​ Ps. 404,370 ​ ​ — Ps. 1,609,028 ​ ​ — ​ Ps. 15,223,096 Non-aeronautical revenue ​ 6,373,826 ​ 1,729,919 ​ ​ 659,237 ​ 232,536 ​ ​ 73,876 ​ Ps. 980,145 ​ 226,521 ​ Ps. (980,145) ​ ​ 9,295,915 Revenue for construction services ​ 415,669 ​ 414,520 ​ ​ 14,539 ​ 64,610 ​ ​ 76,389 ​ ​ — ​ 316,906 ​ ​ — ​ ​ 1,302,633 Operating profit ​ 9,610,292 ​ 1,629,778 ​ ​ 1,084,377 ​ 763,302 ​ ​ 263,965 ​ ​ 925,105 ​ 966,706 ​ ​ — ​ ​ 15,243,525 Non-current assets ​ 22,273,489 ​ 16,392,510 ​ ​ 2,943,119 ​ 3,579,162 ​ ​ 1,271,556 ​ ​ 44,513,606 ​ 6,251,131 ​ ​ (45,615,346) ​ ​ 51,609,227 Total assets ​ 31,363,171 ​ 19,668,032 ​ ​ 5,968,440 ​ 4,308,637 ​ ​ 1,555,737 ​ ​ 45,017,265 ​ 8,076,488 ​ ​ (45,615,346) ​ ​ 70,342,424 Total liabilities ​ 5,029,334 ​ 10,424,993 ​ ​ 2,727,965 ​ 100,176 ​ ​ 107,358 ​ ​ 121,335 ​ 240,065 ​ ​ ​ ​ ​ 18,751,226 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ 477,361 ​ 465,166 ​ ​ 14,297 ​ 68,567 ​ ​ 69,768 ​ ​ — ​ 275,841 ​ ​ — ​ ​ 1,371,000 Amortization and depreciation ​ (683,039) ​ (647,721) ​ ​ (369,101) ​ (89,412) ​ ​ (45,939) ​ ​ (21) ​ (233,924) ​ ​ — ​ ​ (2,069,157) Revenue recognized ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ 7,149,065 ​ 1,428,789 ​ ​ 1,890,175 ​ 997,651 ​ ​ 376,675 ​ ​ — ​ 1,491,404 ​ ​ — ​ ​ 13,333,759 Non-aeronautical revenue ​ 1,172,595 ​ 396,724 ​ ​ ​ ​ — ​ ​ — ​ ​ — ​ — ​ ​ — ​ ​ 1,569,319 Total Ps. 8,321,660 Ps. 1,825,513 ​ Ps. 1,890,175 Ps. 997,651 ​ Ps. 376,675 ​ Ps. — Ps. 1,491,404 ​ Ps. — ​ Ps. 14,903,078 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ 1,018,738 ​ 601,101 ​ ​ 55,462 ​ 68,717 ​ ​ 27,695 ​ ​ — ​ 117,624 ​ ​ — ​ ​ 1,889,337 Non-aeronautical revenue ​ 5,201,231 ​ 1,333,195 ​ ​ 659,237 ​ 232,536 ​ ​ 73,876 ​ ​ 980,145 ​ 226,521 ​ ​ (980,145) ​ ​ 7,726,596 Revenue for construction services ​ 415,669 ​ 414,520 ​ ​ 14,539 ​ 64,610 ​ ​ 76,389 ​ ​ — ​ 316,906 ​ ​ ​ ​ ​ 1,302,633 Total Ps. 6,635,638 Ps. 2,348,816 ​ Ps. 729,238 Ps. 365,863 ​ Ps. 177,960 ​ Ps. 980,145 Ps. 661,051 ​ Ps. (980,145) ​ Ps. 10,918,566 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia.

Revenue from Contracts with Cus

Revenue from Contracts with Customers:	12 Months Ended
	Dec. 31, 2023
Revenue from Contracts with Customers:
Revenue from Contracts with Customers:	Note 3 - Revenue from Contracts with Customers: 3.1) Revenue recognition Airports operated by the Company receive income from external clients for aeronautical services rendered to airlines and from rendering complementary services. The Company also recognizes income from construction services arising from concession agreements with government entities. Following is a description of the principal types of service agreements from which the Company receives revenue. 3.1.1) Aeronautical services The Company operates airports in three countries (Mexico, Puerto Rico and Colombia), providing different aeronautical services involving principally the following performance obligations. a. Passenger fee rates (Airport Use Rate – TUA, by its initials in Spanish), which are calculated based on total outgoing passengers (other than diplomats, infants and passengers in transit) making use of air terminals operated by the Company. b. Landing rates, which contemplate landing services, the use of runways, taxiing strips, and bands. c. Platform use fees, based on the time an aircraft remains at a terminal after landing. d. Security services, calculated on the basis of the total number of incoming and outgoing passengers. e. Baggage inspection fee, calculated on the basis of total number of outgoing passengers. f. Use of passenger walkways, which consists of rendering passenger walkways service connecting an aircraft to the terminal after landing. g. Fee for the use of passenger documentation counters; the fee is applied on the basis of the holding of documentation for one-hour periods. After the first hour has elapsed, the fee is charged proportionately for 30-minute increments. Revenue is measured based on the consideration specified in the tariff regulating system applicable to airports in each country for each performance obligation identified. In Mexico, these are regulated by the Secretariat of Communications and Transport (SCT), in Puerto Rico by the FAA and in Colombia by Aerocivil. In its capacity as operator of the LMM Airport, Aerostar entered into Airport Use Agreements with the main airlines serving LMM Airport, referred to as “Signing Airlines”. The agreements have a term of 15 years, counted as from February 27, 2013, with an option to be terminated in advance by agreement of the parties. If, upon completion of the effective term, no new use agreements have been entered into, each of the Airport Use Agreements in force at that date will continue to be binding until new use agreements are signed. Pursuant to the Airport Use Agreements, Aerostar is entitled to receive the following annual contributions from the airlines serving at LMM Airport: ● For the first year of the contract (i.e. the year ended on December 31, 2013), a contribution of USD 62,000 (approximately Ps. 1,268,966 ) multiplied by the number of effective days elapsed in that year, divided by the number of days of the year. ● For the following five years of the contract a contribution of USD 62,000 per year, ● For the remaining years, the total annual contributions by the previous year, adjusted for inflation based on the non-underlying U.S. Consumer Price Index. For the years ended December 31, 2021, 2022 and 2023, the contribution of the airlines was USD 65,907 (Ps. 1,336,793 ), USD 67,030 (Ps. 1,305,166 ) and USD $69,424 (Ps. 1,174,583 ), respectively. Passenger, landing and security rates are recorded at a particular point in time, once the aircraft departure manifest has been delivered. Revenue arising from other performance obligations is recorded over time as the services are rendered. Discounts The Company may apply discounts to its rates, provided they are not discriminatory in the light of the laws in effect in the countries in which the Company operates. Discounts are granted based on the discount policy and conditions negotiated with the National Autotransportation Chamber (CANAERO), and regulated revenue must be delivered within a period of 30 days. Revenues are recorded net of estimated discounts based on applicable rates. The prompt-payment discount for regulated income principally TUA is established in each of the contracts signed with the airlines, and is subtracted from the aforementioned income. In 2021, 2022 and 2023, the discount amounted to Ps.88,787, Ps.118,480 and Ps.200,695, respectively. Terms of payment The airport service contracts stipulate a payment term of 30 days; in the case of fees charged to providers of services, complementary services, payments must be made on the first day of each month. Amendments to the Tariff Regulation Bases On October 4, 2023, ASUR received a notification from the AFAC, a decentralized body of the Ministry of Infrastructure, Communications and Transportation (SICT), informing of its decision to modify with immediate effect the terms of the tariff base regulation established in the Exhibit 7 of the concession contracts entered into with the SICT dated June 29, 1998, as amended on March 19, 1999. Section 10.8 of the concession contracts establishes that any of the terms of the concession may be modified by mutual agreement between the SICT and ASUR in accordance with the applicable law. Following negotiations between the Company and the SICT, the SICT decided to unilaterally modify the terms of the Amended Tariff Regulations. On October 18, 2023, the Mexican Congress approved the initiative to increase the Airport Use Right of each of the airports in the ASUR concession from 5% to 9%. The increase took effect from January 1, 2024. On December 11, 2023, the Federal Civil Aviation Agency (AFAC), based on the periodic review of the maximum joint rate on the new bases, determined the maximum joint rate of the Mexican Airports for the period from January 1, 2024 through December 31, 2028, the rates applicable to 2024 are shown below: ​ ​ ​ ​ Airport Tariff Cancun 332.41 Cozumel 426.36 Huatulco 456.71 Merida 283.23 Minatitlan 502.34 Oaxaca 335.13 Tapachula 276.61 Veracruz 266.28 Villahermosa 299.29 ​ 3.1.2) Non-aeronautical services The Company generates revenue from non-aeronautical services, which involve basically the following performance obligations: a. Retail sales, recorded when a product is sold to a client and payment on the transaction is made at the time of purchase. b. Access rates to nonpermanent overland transportation based on the number of access events experienced by the transportation companies operated by third parties providing passenger transportation services at the terminal. c. Car parking, rates based on the time vehicles remain at public parking areas. Revenue arising from access rates to overland transportation and retail sales are recorded at a particular point in time, to the extent that the performance obligation is satisfied and the promised goods and services are transferred, while parking area income is recorded over time. Contracts for commercial income IFRS 15 “Revenue from Contracts with Customers” must be applied to all contracts with clients. However, there are exceptions, such as contracts for the leasing of commercial space, which fall under IFRS 16 “Leases”. Leasing income (non-regulated activities) are considered complementary services to the supply of regulated services so there is no separate infrastructure other than the intangible recognized under Note 8, nor is a right of use to be accounted for separately in the adoption of IFRS 16. Presently, space leased at airports to airlines and other commercial lessees comprise the most significant source of income related to non-aeronautic services. Leasing income is accrued monthly and is determined by applying a percentage established in the lease contract to income from actual sales of lessees (share of sales), or an agreed minimum fee. Commercial leasing operations include the leasing of automobiles, the sale of food and beverages, retail sales, sales made at kiosks, graphic advertising, overland transportation, fixed operations and other services rendered. Commercial income is partially recorded on the basis of lessee income and is partially based on minimum lease rates. At December 31, 2021, 2022 and 2023, variable leasing income was Ps.3,682,917, Ps.4,637,247 and Ps.6,831,223, respectively, and Ps. 653,070, Ps.1,295,167 and Ps.887,191, respectively, for fixed leasing rates. 3.1.3) Construction services As an operator of airport concessions, the Company is required to improve items under concession. Works carried out within the airport are based on development plans authorized by the regulators. Revenue from construction services are recognized in accordance with the methods prescribed (input method) for measuring progress towards completion approved by the grantor. Improvements made are expected to complement the infrastructure of the airport operated by the Group. IFRS 15 establishes that during the construction period of the infrastructure related to concessions received, they must be shown as “contract assets” in the statement of financial position, regardless of the type of consideration received (financial asset or intangible asset). See Note 8. Construction services carried out by the Group do not entitle it to a direct cash consideration; rather, it is entitled to charge users for airport services rendered at the terminals during the concession period. Revenue from construction services is measured at fair value of the services rendered, which increased the value of the intangible asset, plus the cost of capitalizable financing. For the years ended December 31, 2021, 2022 and 2023, revenues from construction services in Mexico were Ps.2,908,604, Ps.2,268,620 and Ps.873,574 in Aerostar they were Ps.231,301, Ps.411,152, and Ps.414,520, and in Airplan were Ps.6,261, Ps.12,922 and Ps.14,539 respectively. 3.1.4) Airports Law and Regulations Mexico Under the Mexican Airports Law and regulations thereto, company revenue is classified as Airport Services, Complementary Airport Services and Commercial Services. Airport Services mainly consist of the use of runways, taxiways and platforms for landings and departures, parking for aircrafts, use of mechanical boarders, security services, hangars, car parking, as well as the general use of the terminals and other infrastructure by the aircrafts, passengers and cargo, including the rental of space that is essential for the operation of airlines and suppliers of complementary services. Non-regulated Services mainly consist in complementary services consist mainly of ramp services and handling of luggage and cargo, food services, maintenance and repair and related activities that provide support to the airlines. The Rate Regulation Law provides that the following sources of revenues are regulated under this system: ● Revenues from airport services (as defined under the Mexican Airport Law), other than automobile parking, and ● Access fees earned from third parties providing complementary services, other than those related to the establishment of administrative quarters that the SCT determines to be non-essential. Non-regulated Services consist of services that are not considered essential for an airportʼs operation, such as the rental of spaces to businesses, restaurants and banks. Access fees and revenue from other services are recognized as services are rendered. The following sets forth the Company revenue at December 31, 2021, 2022, and 2023 using the classification established in the Airport Law and the Regulations thereto and on the basis of performance obligations established under IFRS 15. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Regulated services: ​ ​ ​ Airport services for revenue from contracts with clients: ​ ​ ​ Passengers fees Ps. 6,767,394 Ps. 10,795,615 Ps. 11,771,402 Landing fees ​ 1,075,198 ​ 1,277,251 ​ 1,376,707 Platform ​ 592,671 ​ 751,464 ​ 704,446 Seurity services ​ 88,758 ​ 134,364 ​ 152,059 Baggage inspection fees ​ 251,956 ​ 353,638 ​ 400,280 Passengers walkway ​ 562,192 ​ 644,356 ​ 691,920 Passengers documentation counters ​ 20,187 ​ 29,841 ​ 35,298 Other airport services ​ 336,284 ​ 499,299 ​ 538,326 Total regulated services (*) Ps. 9,694,640 ​ Ps. 14,485,828 ​ Ps. 15,670,438 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non regulated services: ​ ​ ​ Non regulated services for revenue from contracts with customers: ​ ​ ​ Retail stores Ps. 1,004,332 Ps. 1,422,651 Ps. 1,569,319 Access fees on non permanent ground transportation ​ 59,625 ​ 82,857 ​ 96,914 Car parking ​ 316,356 ​ 416,767 ​ 458,039 Other services ​ 187,273 ​ 280,671 ​ 271,690 ​ ​ 1,567,586 ​ 2,202,946 ​ 2,395,962 Commercial services ​ 4,376,269 ​ 5,932,414 ​ 6,452,611 Total non regulated services (**) ​ 5,943,855 ​ 8,135,360 ​ 8,848,573 Construction services ​ 3,146,166 ​ 2,692,694 ​ 1,302,633 Total Ps. 18,784,661 Ps. 25,313,882 Ps. 25,821,644 (*) For 2021, 2022 and 2023, this amount includes Mexico regulated income of Ps.6,492,691, Ps.10,358,492 and Ps.11,694,911, respectively, Aerostar regulated income of Ps.2,027,188, Ps.2,100,275 and Ps.2,029,890, respectively, Airplan regulated income of Ps.1,174,761, Ps.2,027,061 and Ps.1,945,637, respectively. (**) This line item in the consolidated statement of income (non-aeronautical services) includes complementary and airport services totaling Ps.286,042, Ps.413,322 and Ps.447,345 for the 2021, 2022 and 2023 periods, respectively. Puerto Rico According to the agreement entered into by the Puerto Rico Authority and Aerostar, Aerostar income is classified as either regulated services or non-regulated services. See Notes 3.1.1 and 3.1.2. Colombia Under resolution 4530 of the Special Administrative Unit of Civil Aeronautics in Colombia, Airplan revenue is classified as either regulated services or non-regulated services. See Notes 3.1.1 and 3.1.2. The following table sets forth revenue from leasing of commercial spaces by type for the years indicated. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Commercial revenues: ​ ​ ​ Duty free shops Ps. 1,746,097 Ps. 2,495,826 Ps. 2,621,852 Food and beverage ​ 823,883 ​ 1,243,576 ​ 1,419,917 Advertising revenues ​ 129,589 ​ 151,741 ​ 206,942 Car rental companies ​ 953,085 ​ 1,110,926 ​ 1,230,544 Banking and currency exchange servcies ​ 107,228 ​ 102,783 ​ 103,285 Teleservices ​ 17,539 ​ 15,538 ​ 16,099 Ground transportations ​ 95,690 ​ 131,653 ​ 144,674 Other services ​ 503,158 ​ 680,371 ​ 709,298 Total commercial revenues Ps. 4,376,269 Ps. 5,932,414 Ps. 6,452,611 ​ The following table sets the domestic and international passenger traffic, in thousands, for the years, 2021, 2022 and 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Domestic passenger traffic: ​ ​ ​ ​ ​ ​ Mexico 15,057 ​ 18,701 21,273 Puerto Rico 9,139 ​ 9,404 10,919 Colombia 8,984 ​ 13,718 11,920 Total domestic passengers 33,180 ​ 41,823 44,112 ​ ​ ​ ​ ​ ​ ​ International passenger traffic: ​ Mexico 14,081 ​ 20,823 22,195 Puerto Rico 545 ​ 907 1,278 Colombia 1,546 ​ 2,788 2,975 Total international passengers 16,172 ​ 24,518 26,448 Total passengers 49,352 ​ 66,341 70,560 ​ The increase in revenue in 2023 and 2022 is shown below by country of operations without considering construction services which does not depend directly on passenger traffic: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ % Change 2023 ​ % Change 2023 ​ 2021 2022 2023 compared to 2021 compared to 2022 Aeronautical revenue ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico ​ Ps. 6,206,649 ​ Ps. 9,945,180 ​ Ps. 11,247,569 ​ 81.22 ​ 13.10 Puerto Rico ​ 2,027,188 ​ ​ 2,100,276 ​ 2,029,890 ​ 0.13 (3.35) Colombia ​ 1,174,762 ​ ​ 2,027,061 ​ 1,945,637 ​ 65.62 (4.02) Total aeronautical revenue ​ Ps. 9,408,599 ​ Ps. 14,072,517 ​ Ps. 15,223,096 ​ 61.80 8.18 ​ ​ ​ ​ ​ ​ Non-aeronautical revenue ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico ​ 4,384,946 ​ ​ 6,297,790 ​ 6,906,759 ​ 57.51 9.67 Puerto Rico ​ 1,394,346 ​ ​ 1,598,601 ​ 1,729,919 ​ 24.07 8.21 Colombia ​ 450,604 ​ ​ 652,280 ​ 659,237 ​ 46.30 1.07 Total non-aeronautical revenue ​ Ps. 6,229,896 ​ Ps. 8,548,671 ​ Ps. 9,295,915 ​ 49.21 8.74 Total without construction revenue ​ Ps. 15,638,495 ​ Ps. 22,621,188 ​ Ps. 24,519,011 ​ 56.79 8.39 ​ Following is the estimated future income for next year’s arising from non-cancelable operating leases, considering minimum rent commercial leases. For the years that will end December 31: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2022 2023 2022 ​ Ps. 3,684,803 ​ ​ ​ ​ ​ 2023 ​ ​ 3,415,663 Ps. 4,531,807 ​ ​ ​ 2024 ​ ​ 2,962,391 ​ 4,070,098 ​ Ps. 4,643,338 2025 ​ ​ 2,821,799 ​ 3,869,058 ​ ​ 4,271,488 2026 ​ ​ 1,944,711 ​ 3,659,380 ​ ​ 3,841,569 2027 ​ ​ 969,735 ​ ​ 2,879,797 ​ ​ 3,008,983 2028 ​ ​ 443,624 ​ ​ 2,045,977 ​ ​ 2,158,389 2029 to 2032 ​ ​ 386,687 ​ 475,365 ​ ​ 854,045 Total ​ Ps. 16,629,413 Ps. 21,531,482 ​ Ps. 18,777,812 ​ 3.2.) Other income In 2022, the line of other income is made up of operations from previous years which were in dispute and had favorable resolutions by the authorities in 2022 as follows: ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, 2022 Other income: ​ Income recovery from the fuel distribution ​ fee at the LMM Airport (Note 15 i) Ps 300,384 Income recovery due to regularization of car rental companies ​ 45,848 ​ Ps 346,232 ​ This other income corresponds in both cases to income for the years 2014-2022. This recovery is non-recurring and from 2023 the part corresponding to the revenue from fees on fuel distribution at the LMM Airport (USD0.02 cents per gallon or fraction of a gallon of avation fuel fispatched at the LMM Airport), will be recorded in the aeronautical revenue line from the subsidiary Aerostar. (See Note 15.i). The recovery of income for regularization of car rental companies come from an operational agreement of car rental operation outside the airport reached by Aerostar and car rental companies that operated outside the airport on public roads and for which a favorable resolution was obtained by the Puerto Rico District Court and a collection check was obtained for the amount of USD2,225 (Ps.45,848). This recovery is non-recurring since 2022, and the corresponding part will be recorded in the non-aeronautical revenue line from the subsidiary Aerostar.

Costs and expenses by nature_

Costs and expenses by nature:	12 Months Ended
	Dec. 31, 2023
Costs and expenses by nature:
Costs and expenses by nature:	Note 4 - Costs and expenses by nature: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2022 2023 Short term benefits Ps. 1,167,302 Ps. 1,235,765 Ps. 1,626,289 Electric power ​ 419,909 ​ 544,397 ​ 499,753 Maintenance and conservation ​ 611,274 ​ 596,043 ​ 815,810 Professional fees ​ 225,321 ​ 227,817 ​ 305,625 Insurance and bonds ​ 227,342 ​ 151,041 ​ 277,754 Surveillance services ​ 294,807 ​ 329,414 ​ 427,811 Cleaning services ​ 209,447 ​ 263,177 ​ 303,168 Technical assistance (Note 14.4) ​ 391,698 ​ 643,891 ​ 715,462 Right of use of assets under concession (DUAC) (1) ​ 948,062 ​ 1,424,066 ​ 1,496,142 Amortization and depreciation of intangible assets, furniture and equipment ​ 1,993,342 ​ 2,059,237 ​ 2,069,157 Consumption of commercial items ​ 333,192 ​ 489,244 ​ 552,298 Construction services (Note 3.1.3) ​ 3,146,166 ​ 2,692,694 ​ 1,302,633 Termination benefits ​ ​ 2,866 ​ ​ 4,343 ​ ​ 5,434 Employees’ statutory profit sharing ​ ​ 84,670 ​ ​ 104,731 ​ ​ 98,651 Impairment of accounts receivable (Note 6) ​ ​ 9,331 ​ ​ 9,681 ​ ​ 34,276 Other ​ 62,258 ​ 186,424 ​ 47,856 Total aeronautical and non-aeronautical services costs, costs of construction services and administrative expenses Ps. 10,126,987 Ps. 10,961,965 Ps. 10,578,119 (1) As of December 31, 2021, 2022 and 2023, respectively, Ps.476,536, Ps.733,168 and Ps.820,230, respectively, correspond to the consideration paid for the concessions in Mexico, equivalent to 5% of the gross profits of each concession. Ps.308,638, Ps.504,953 and Ps.495,478 correspond to the consideration of the Airplan concession equivalent to 19% of gross profits. Ps.162,888, Ps.185,945 and Ps.180,434, for the consideration of the Aerostar concession at 5% of the airport’s gross profits. 4.1) Grant - Aerostar CARES Act On May 12, 2020, the United States Government, through the FAA, awarded Aerostar a financial aid grant under the CARES Act amounting to USD 33,417 (approximately Ps. 717,590 ) to respond to the impacts of COVID-19. These funds may be used by the Company within a period of four years and for any purpose for which airport revenues may be lawfully used, except for new airport development projects. The funds were received by means of reimbursements once the invoice for the expense incurred has been submitted to the FAA through the established means. These invoices have to include enough details to permit the FAA to verify compliance with its Revenue Use Policy. After receiving reimbursement of the verified expenses, the Company discounts the related verified expenses within the same period, as refunds to the authorities are not possible. At December 31, 2021 and 2022, the Company is not in breach of conditions nor are there any other contingencies relating to these grants. During 2021, the Company received the amount of USD16,292 (approximately Ps.33,477), related to the complement of the CARES Act, for reimbursements verifications presented to the authority, thus exhausting the resources of the first CARES Act aid program for USD33,417, which are presented net of the expense or cost corresponding to December 31, 2021. The related items are: Short-term benefits Ps.165,489; amortization of Insurance and bonds Ps.31,909; Other Ps.95,118, which includes sewage services, garbage disposal, among others, and Maintenance and conservation Ps.40,961. Advance payments for insurance and bonds are deducted from the statement of financial position, in accordance with accounting policy. During 2022, as resources were spent, no amount was received from this program. At December 31, 2023 the Company did not benefit directly in any other way from government assistance. CRRSA Act On February 18, 2021, official confirmation was received from the FAA granting Aerostar the approval of this Federal assistance under the Coronavirus Response and Relief Supplemental Appropriation Act (CRRSA Act) for a total amount of USD10,577 (approximately Ps.210,574), without any cost, which can be credited by the Company within a period of 4 years and can be used for costs related to operations: personnel, cleaning services, sanitization and even for equipment replacement strictly related to the operation of the Airport, and additionally can be destined for the payment of debt. The funds will be received by means of reimbursements once the invoice for the expense incurred, which must include sufficient details to allow verification of compliance with the policy for the use of the grant, has been submitted to the FAA through the established means. During the years of 2021 and 2022, the Company received the amount of USD983 and USD9,594, respectively (Ps.20,122 and Ps.196,376, respectively, approximately), for reimbursements of verifications presented to the authority, which are presented net of the corresponding expense or cost as of December 31, 2021 and 2022, there are no unfulfilled conditions or other contingencies related to these grants. At December 31, 2022 the Company has received all resources from this program and there are no unfulfilled conditions or other contingencies related to these grants. ARPA Act On November 5, 2021, the Federal Aviation Administration awarded subsidiary Aerostar an airport rescue grant offer under the American Rescue Plan Act (ARPA) for a total amount of USD35,716 (approximately Ps.731,106), at no cost, for a period of 4 years and can be used to finance costs related to staff operations, cleaning, disinfection, and even payment of debt service. During the year 2022 and 2023 the Company received USD17,515 and USD14,268 (approximately Ps.350,901 and Ps.252,366, respectively) which includes benefits in 2022: Insurance and bond amortization Ps.126,285, salaries Ps.109,241, taxes and duties Ps.74,934, cleaning services Ps.22,937 and other Ps.17,504. Additionally, in 2022, the company received USD3,933 (Ps.78,885 approximately) for reimbursement to commercial clients. The benefits in 2023 includes: Taxes and duties Ps.220,414, and cleaning services Ps.31,952 As of December 31, 2021, the Company did not use these resources. As of December 31, 2022 and 2023, there are no unfulfilled conditions or other contingencies related to these grants. (See Note 17.21). 4.2) Mexico subcontracting reform On April 23, 2021, several provisions were published in the Federal Labor Law, Social Security Law, Law of the Institute of the National Housing Fund for Workers, Fiscal Code of the Federation, Income Tax Law and Value Added Tax Law in order to regulate the subcontracting of personnel. In general terms, the main aspects are: a) prohibit the subcontracting of personnel, b) incorporate rules into the current legislation that allow legal entities and individuals to contract only specialized services or the execution of specialized works, provided that they are not part of the corporate purpose or the predominant economic activity of the beneficiary of the same, c) establish maximum amounts for the payment of PTU, and d) creation of the Registry of Providers of Specialized Services and Specialized Works (REPSE) of the Ministry of Labor and Social Welfare (STPS). These subcontracting reforms entered into force the day after their publication, except for what refers to the obligations indicated in fiscal matters which entered into force on August 1, 2021 and those of the regulations of Section B), of the Federal Law of Workers to State Service that came into force in the year 2022. The Company carried out an analysis on the application of these new provisions and did not have a material impact on the consolidated financial statements.

Cash and cash equivalents_

Cash and cash equivalents:	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents:
Cash and cash equivalents:	Note 5 - Cash and cash equivalents: As of December 31, 2022 and 2023, cash and short-term cash equivalents are shown below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Cash held at banks Ps. 7,667,651 Ps. 10,751,796 Short term investments ​ 5,507,340 ​ 3,121,101 Total cash and cash equivalents Ps. 13,174,991 Ps. 13,872,897 ​ 5.1) Restricted cash Aerostar In accordance with Aerostar’s long-term bond placement contracts, it is required to maintain debt reserves and operating expenses, under two options described in the contract: 1) cash, through a specific bank account or 2) letter qualified credit. Until February 2022, this requirement was covered by the letter of credit issued by Aerostar stockholders in favor of Citibank, which generated commissions (recognized as an expense) thus having the guarantee of a third party. Derived from Aerostar’s available liquidity, as of March 2022, the Administration decided to meet these reserves with the cash that was available, for which, through a specific bank account, it maintains the amount that is restricted for reserves. The Company does not have immediate access to these resources because it is required to maintain reserves at all times and the use of these reserves is subject to authorizations in accordance with the bond placement agreements. These deposits are subject to contractual restrictions and therefore are not available for general use. As of December 31, 2022 and 2023, the restricted cash balance amounts to Ps.1,175,622 and Ps.1,159,700, respectively. As of December 31, 2022 and 2023, restricted cash include the amounts collected by Aerostar for the concept of “Passenger Facility Charge” (PFC) which are restricted to be used to fund investment projects in airport infrastructure previously authorized by the FAA of Ps.96,485 and Ps.360,880, respectively. (See Notes 15.d and 17.6.). Mexico On November 17, 2022, the subsidiary Cancun Airport, as settlor, established an irrevocable trust with the trustee Scotiabank Inverlat, S.A., for the creation of a financial reserve that allows the airport to face their respective investment obligations under the 2022 Master Development Program for the amount of Ps.148,621. The trustee will receive instructions from the Trust’s Technical Committee to make the payments pursuant to its investment obligations. These deposits are subject to restrictions established by the contract itself and therefore are not available for general use. The balance at December 31, 2022 and 2023 amounted to Ps.148,621 and Ps.94,820, respectively.

Financial Assets

Financial Assets	12 Months Ended
	Dec. 31, 2023
Financial Assets:
Financial Assets:	Note 6 – Financial Assets: 6.1) Accounts receivable ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Clients Ps. 2,843,870 Ps. 2,654,041 Less: impairment provision ​ (301,947) ​ (336,223) Total accounts receivable Ps. 2,541,923 Ps. 2,317,818 ​ The expectation for collection of the short-term account receivable is one month in relation to the reporting date. In 2020 the Company signed agreements including collection guarantees with clients facing constraints during the year, whereby it extended the payment term specifically for these clients for a period no longer than one year, which ended during 2022. Accounts receivable are comprised mainly of TUA paid by passengers (other than diplomats, infants and passengers in transit) who travel using the airport terminals operated by the Company. The balance at December 31, 2022 and 2023 amounted to Ps.1,323,005 and Ps.1,394,587, respectively. 6.2) Notes receivable from clients The Company has agreed with several clients, whose income derives from airport services, in view of the economic recession caused by COVID-19, to extend the collection terms from 30 to 180 days guaranteed upon execution of the agreement through the signature of promissory notes, establishing monthly payments and falling due within a term no longer than a year. The maturities of theses clients return to 30 days once the term of the agreement settled as from the second quarter of 2021. As of December 31, 2022 and 2023, the balance of the account of notes receivable was settled without any losses. The documents have the following features: Mexico - Falling due no later than a year at the interest rate for Federal Treasury Certificates (Cetes) plus 7 points multiplied by 1.5, interest accrued in the period is not material. Airplan - Falling due before one year at the interest rate of DTF plus four points, interest accrued in the period is not material. These notes receivables were subject to impairment testing and analysis, and therefore, they have been grouped in the same category of risk. Considering the prospective factors of clients with which notes receivable are recorded, no expected losses were identified as regards notes receivable. 6.3) Impairment of accounts receivable After the assessment made by the Company with respect to its clients, the Company decreased the consolidated impairment allowance for accounts receivable by Ps.15,517 in 2022 with respect to 2021 and decreased by Ps.17,859 in 2023 with respect to 2022. At December 31, 2022, the total balance of unimpaired accounts receivable was Ps.1,917,501 and at December 31, 2023 was Ps.2,072,306. These accounts refer to clients that have no recent record of noncompliance, and due to their positive performance with the company, no increase the level of credit risk was identified in our prospective assessment. In Mexico, impairment of accounts receivable for the year 2022 and 2023 amounted to Ps.5,707 and Ps.25,309, respectively. As of December 31, 2022 and 2023, in accordance with our analyses, no future noncompliance is expected, as they were able to access to financing and governmental economic aid, in the case of international airlines, which will enable them to continue meeting their financial commitments. The Company monitors the accounts receivable performance and takes measures in this regard, has the ability to suspend the provision of the services if there are situations outside its policy for maturities exceeding 30 days, which keeps the level of exposure at a low risk. In Aerostar, applications to the allowance for impairment of accounts receivable were recorded in 2022 and 2023 for Ps.7,997 and Ps.14,447 mainly accounted for by international airlines, which, according to the Company’s analysis and current uncertainty, may cease some recurring international operations in the LMM Airport as a result of the decrease in international passenger traffic. traveling directly to the LMM Airport. Passengers at this airport mainly relate to domestic traffic. In 2022 and 2023 domestic traffic represented 91% and 90%, respectively. National airlines in the US benefited from government grants, including accounts receivable at December 31, 2022 and 2023. As international airlines do not benefit from governmental aid in their respective countries and together with other factors described, the Company had considered that their collection could be at risk. However, during 2022 and 2023 there were no significant defaults in payments in connection with international airlines collections. ​ In Airplan, applications to the estimate for impairment of accounts receivable were recorded in 2022 were of Ps.17,401 as well as an increase of Ps.3,974 and in 2023 applications to the estimate for impairment were of Ps.23,414. According to our analysis, no significant future defaults are expected because Airplan’s clients have been able to access refinancing plans and possible government support from the Colombian government. The Company monitors the behavior of accounts receivable and takes measures in this regard, having the ability, where appropriate, to prevent service to its customers, to find situations outside of what is established in its policy for the accounts having maturities greater than 30 days, which keeps the level of exposure at a risk. The movements in the impairment provision are as follows: ​ ​ ​ ​ ​ Provision for impairment at January 1, 2022 Ps. 317,664 Mexico’s increase ​ ​ 5,707 Application of Aerostar’s estimate ​ ​ (7,997) Airplan’s increase ​ ​ 3,974 Application of Airplan’s estimate ​ ​ (17,401) Provision for impairment at December 31, 2022 ​ Ps. 301,947 Mexico’s increase ​ Ps. 25,309 Application of Aerostar’s estimate ​ ​ (14,447) Airplan’s increase ​ ​ 23,414 Provision for impairment at December 31, 2023 ​ Ps. 336,223 ​ The constitution of the provision for impairment of accounts receivable has been recorded in the consolidated comprehensive income statement under cost of services, and the amounts charged to the provision are written off from accounts receivable when recovery is not expected. In order to measure expected credit losses, accounts receivable and contract assets have been grouped on the basis of their shared credit risk features and days past due. The Company held no relevant contract assets at January 1 or December 31, 2022 and 2023. The expected loss rates are based on the profiles for payment of sales in a 12-month period prior to December 31, 2022 and 2023 or January 1, 2022 and 2023, respectively, and on historical credit losses experienced within that period. Historical loss rates are adjusted to reflect current and prospective information on macroeconomic factors affecting client capacity for covering accounts receivable. The Company has determined that the economic situation of a country can have adverse effects on the transportation industry, in addition to the cost of complying with aviation regulations and union pressures on airlines, which are the most relevant factors, and therefore adjusts historical loss rates based on changes expected in those factors. On this basis, the provision for impairment of accounts receivables as of December 31, 2022 and December 31, 2023 was determined as follows for accounts receivable and contract assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More than ​ expire days days days 365 days Expected loss rate 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico 0.00 % 0.02 % 19.20 % 100.00 % 100.00 % Aerostar 5.40 % 5.10 % 43.70 % 87.50 % 100.00 % Airplan 0.83 % 0.83 % 0.83 % 100.00 % 100.00 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ ​ ​ ​ ​ ​ ​ More ​ Total estimate ​ expire 1 to 90 days 91 to 180 days 181 to 365 days than 365 days 12/31/2022 At December 31, 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico’s accounts receivables ​ Ps. 1,917,501 ​ Ps. 66,618 ​ Ps. 10,212 ​ Ps. 81,836 ​ Ps. 129,056 ​ ​ ​ Mexico’s provision impairment ​ ​ 1,586 ​ 1,960 ​ 81,836 ​ 129,056 Ps. 214,438 Aerostar’s account receivables ​ 441,967 ​ 52,014 ​ 1,118 ​ 264 ​ 50 ​ ​ Aerostar’s provision impairment ​ 40,637 ​ 2,653 ​ 489 ​ 230 ​ 50 ​ 44,059 Airplan’s accounts receivables ​ 64,761 ​ 36,943 ​ 183 ​ 16,869 ​ 24,478 ​ ​ Airplan’s provision impairment ​ ​ ​ 4,027 ​ 183 ​ 14,762 ​ 24,478 ​ 43,450 Total estimate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ps. 301,947 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More than ​ expire days days days 365 days Expected loss rate 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico 0.00 % 0.02 % 19.20 % 100.00 % 100.00 % Aerostar 1.75 % 5.75 % 43.70 % 87.50 % 100.00 % Airplan 0.83 % 0.83 % 0.83 % 100.00 % 100.00 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More ​ Total estimate ​ expire days days days than 365 days 12/31/2023 At December 31, 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico’s accounts receivables Ps. 2,072,306 Ps. 69,475 Ps. 2,392 Ps. 1,199 Ps. 237,597 ​ ​ Mexico’s provision impairment ​ ​ ​ 259 ​ 693 ​ 1,199 ​ 237,597 Ps. 239,748 Aerostar’s account receivables ​ 57,910 ​ 52,164 ​ 3,361 ​ 1,050 ​ 834 ​ ​ Aerostar’s provision impairment ​ 21,439 ​ 3,499 ​ 2,921 ​ 918 ​ 834 ​ 29,611 Airplan’s accounts receivables ​ 88,192 ​ 6,627 ​ 43 ​ 21,652 ​ 39,239 ​ ​ Airplan’s provision impairment ​ 5,208 ​ 722 ​ 43 ​ 21,652 ​ 39,239 ​ 66,864 Total estimate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ps. 336,223 ​ The Group limits its exposure to credit risk of accounts receivable establishing a maximum payment term of 30 days for clients. In the fiscal years ended December 31, 2022 and 2023, the accounts receivable past due not impaired within the range from 1 to 90 days amounted to Ps.147,309 and Ps.127,281, respectively. The total amount of all accounts receivable past due not impaired within a range from 1 to more than 365 days, at December 31, 2022 and 2023, amounted to Ps.158,331 and Ps.134,128 respectively. 6.4) Investment in financial instruments In August 2023, the Company contracted two bonds in US dollars with rates of 6.5% and 6.84%, semiannual interest. The maturities are March 13, 2027 and January 23, 2030, respectively.

Land, furniture and equipment -

Land, furniture and equipment - Net:	12 Months Ended
	Dec. 31, 2023
Land, furniture and equipment - Net:
Land, furniture and equipment - Net:	Note 7 - Land, furniture and equipment - Net: At December 31, 2022, and 2023, the land furniture and equipment are made up as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ ​ 1/1/2022 translation Additions Disposals transfers 12/31/2022 Land Ps. 239 Ps. (46) ​ ​ ​ ​ ​ Ps. 193 Furniture & equipment ​ 121,365 ​ (1,051) Ps. 14,578 Ps. (3,133) ​ ​ 131,759 Machinery & equipment ​ 159,049 ​ (7,345) ​ 9,082 ​ ​ ​ ​ 160,786 Computer equipment ​ 86,680 ​ (4,754) ​ 16,845 ​ ​ ​ ​ 98,771 Transport equipment ​ 36,068 ​ (1,931) ​ 5,292 ​ ​ ​ ​ 39,429 Improvements to leased ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ premises ​ 83,488 ​ (3,500) ​ 13,012 ​ ​ ​ ​ 93,000 Accumulated depreciation ​ ​ (302,299) ​ ​ 13,703 ​ ​ (64,338) ​ ​ ​ ​ ​ (352,934) ​ Ps. 184,590 Ps. (4,924) ​ Ps. (5,529) Ps. (3,133) ​ Ps. 171,004 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ 1/1/2023 translation Additions Disposals transfers 12/31/2023 Land ​ Ps. 193 Ps. (16) ​ ​ ​ ​ ​ Ps. 177 Furniture & equipment ​ ​ 131,759 ​ (1,556) Ps. 9,584 Ps. (445) ​ ​ 139,342 Machinery & equipment ​ ​ 160,786 ​ (21,518) ​ 12,600 ​ ​ ​ ​ 151,868 Computer equipment ​ ​ 98,771 ​ (14,363) ​ 32,915 ​ ​ ​ ​ 117,323 Transport equipment ​ ​ 39,429 ​ (5,473) ​ 12,227 ​ ​ ​ ​ 46,183 Improvements to leased ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ premises ​ ​ 93,000 ​ (17,609) ​ 23,433 ​ — ​ ​ 98,824 Accumulated depreciation ​ ​ (352,934) ​ 43,920 ​ ​ (60,687) ​ — ​ ​ (369,701) ​ Ps. 171,004 Ps. (16,615) Ps. 30,072 Ps. (445) ​ Ps. 184,016 ​ The consolidated depreciation expense for 2021, 2022 and 2023 was Ps. 78.053 The depreciation expense for 2021, 2022 and 2023 for the right-of-use assets for consolidated leasing was Ps.6,467, Ps.5,457 and Ps.6,340, respectively in Mexico, there was no recognition of right-of-use assets for leasing in Aerostar and Airplan. During the second quarter of 2021, FONATUR and the Company entered into an agreement to terminate the sales contract for the land of Huatulco, FONATUR paid the Company Ps.286,283 which was the price that the Company initially paid for the land. 7.1) Right-of-use assets of leasing assets As of December 31, 2022 and 2023, right-of-use assets associated with property leases, amounted to Ps.24,451 and Ps.25,753, respectively, and the associated liability amounted to approximately Ps.23,547 and Ps.22,367 respectively, which are not significant. Lease liabilities are measured at the present value of remaining lease payments, discounted at the interest rate of the lessee. The weighted average interest rates of the lessee applied to lease liabilities at January 1, 2021 were 9.2% and for the new contracts of the year during 2022 and 2023 were 9.7% and 12.5%, respectively. The Company has executed a contract for the lease of corporate offices and commercial vehicles. The general terms of the lease contracts are shown below: Corporate offices in Mexico: Separate contract including the following terms and conditions: i) 5-year 2-month Lease of commercial vehicles in Mexico: A framework contract, governs our lease of commercial vehicles in Mexico, with separate contracts by vehicle, which includes the following terms and conditions: i) minimum term of 48 months; ii) monthly fixed payments and an extraordinary one-off rent payable in the first month; iii) cash value to be settled at the end of the minimum term; iv) the lessee shall have a preferential right to acquire the underlying assets at the end of the contractual term; and v) in the event of nonpayment of lease payments, default interest shall accrue at a monthly rate of 3%. The lease agreements and service contracts for which lease assets identified in accordance with IFRS 16 were not significant for the Company and they recognized each other within the Land, furniture and equipment, net. (See Note 17.8).

Intangible assets, airport conc

Intangible assets, airport concessions and goodwill - Net:	12 Months Ended
	Dec. 31, 2023
Intangible assets, airport concessions and goodwill - Net:
Intangible assets, airport concessions and goodwill - Net:	Note 8 - Intangible assets, airport concessions and goodwill - Net: The movements of intangible assets of airport concessions in the periods presented in the consolidated financial statements are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 1/1/2022 translation Additions (*) Transfers 12/31/2022 Concessions (Regulated Activity) Ps. 54,733,845 Ps. (1,850,332) Ps. 134,622 Ps. 3,424,706 ​ Ps. 56,442,841 Contracts assets ​ 4,745,055 ​ (19,605) ​ 2,692,694 ​ (3,424,706) ​ ​ 3,993,438 Contractor advance ​ ​ 710,197 ​ ​ (67) ​ ​ (332,033) ​ ​ ​ ​ ​ 378,097 Licences and ODC ​ 392,412 ​ ​ ​ 27,027 ​ ​ ​ ​ 419,439 Commercial Right’s (Unregulated Activity) ​ 6,672,307 ​ (324,598) ​ ​ ​ ​ ​ ​ 6,347,709 Goodwill ​ 2,603,242 ​ (133,864) ​ ​ ​ ​ ​ ​ 2,469,378 Accumulated amortization ​ (15,883,709) ​ 485,787 ​ (1,994,899) ​ ​ ​ ​ (17,392,821) ​ Ps. 53,973,349 Ps. (1,842,679) Ps. 527,411 Ps. — ​ Ps. 52,658,081 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ 1/1/2023 translation Additions (*) Transfers 12/31/2023 Concessions (Regulated Activity) ​ Ps. 56,442,841 ​ Ps. (1,830,087) ​ Ps. 74,853 ​ Ps. 3,816,487 ​ Ps. 58,504,094 Contracts assets ​ ​ 3,993,438 ​ ​ (55,292) ​ ​ 1,302,633 ​ ​ (3,816,487) ​ ​ 1,424,292 Contractor advance ​ ​ 378,097 ​ ​ 41 ​ ​ (163,893) ​ ​ ​ ​ ​ 214,245 Licences and ODC ​ ​ 419,439 ​ ​ ​ ​ ​ 53,325 ​ ​ ​ ​ ​ 472,764 Commercial Right’s (Unregulated Activity) ​ ​ 6,347,709 ​ ​ (832,139) ​ ​ ​ ​ ​ ​ ​ ​ 5,515,570 Goodwill ​ ​ 2,469,378 ​ ​ (320,193) ​ ​ ​ ​ ​ ​ ​ ​ 2,149,185 Accumulated amortization ​ ​ (17,392,821) ​ ​ 431,204 ​ ​ (2,008,470) ​ ​ ​ ​ ​ (18,970,087) ​ ​ Ps. 52,658,081 ​ Ps. (2,606,466) ​ Ps. (741,552) ​ Ps. — ​ Ps. 49,310,063 (*) Within the most significant additions in 2022 are: Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads of the Merida Airport; b) as well the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport and c) new terminal at Tapachula Airport. At Aerostar, the most significant works are the expansion of Terminal D and the construction of new areas for migration. (*) Within the most significant additions in 2023 are: Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads of the Merida Airport; b) as well the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport. At Aerostar, the most significant works are the expansion of Terminal D and expansion of areas for migration of Terminal D. The consolidated expense for amortization of intangibles related to concessions were Ps.1,877,315, Ps.1,945,184, and Ps.2,008,470 in 2021, 2022 and 2023 and has been charged to the cost of aeronautical and non-aeronautical services, this amount includes the amortization of commercial rights of Aerostar of Ps.186,638, Ps.177,558 and Ps.154,282, for 2021, 2022 and 2023 respectively, recognized by the valuation of its investment in accordance with IFRS 3 “Business combinations”, and the amortization of the intangible assets of Airplan for Ps.104,651, Ps.99,560 and Ps.86,509 for 2021, 2022 and 2023, respectively. The amortization expense of the Mexican concession by Ps.759,798 in 2021, Ps.863,183 in 2022 and Ps.986,520 in 2023 has been charged to the cost of the aeronautical and non-aeronautical services. The amortization expense of the Aerostar concessions by Ps.486,507 in 2021, Ps.489,041 in 2022 and Ps.444,925 in 2023 has been charged to the cost of aeronautical and non-aeronautical services. The amortization expense of the Airplan concessions by Ps.339,676 in 2021, Ps.315,842 in 2022 and Ps.281,976 in 2023 has been charged to the cost of aeronautical and non-aeronautical services. The expense for amortizing licenses and ODC by Ps.37,974 in 2021, Ps.49,715 in 2022 and Ps.54,259 in 2023 has been charged to administrative expenses. 8.1) Impairment testing of intangible assets, airport concessions and goodwill The Company reviews the performance of business in the countries where subsidiaries operate, considering three CGUs per country of operation. During 2022 there was a significant passenger recovery due to the easing of measures that were taken in 2020 as consequence of COVID-19. CGUs had growth of 35% in Mexico, 6.5% in Aerostar and 56.8% in Airplan, compared to 2021. This situation meant that during the year there were no events that constituted indications of impairment in any of the 3 countries, so that the Administration was not obliged to perform impairment tests on all intangible assets and airport concessions. In the Aerostar and Airplan CGUs, the required annual impairment tests were carried out at the value of goodwill, which as of December 31, 2022 and 2023 is Ps.2,469,378 and Ps.2,149,185, respectively. Goodwill is assigned to the operating segments that are expected to benefit from the synergies of the business combination, regardless of whether other assets or liabilities of the acquired entities are assigned. The following is a summary of the allocation of goodwill: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Aerostar Ps. 930,231 ​ Ps. 808,288 Airplan ​ 1,539,147 ​ ​ 1,340,897 ​ Ps. 2,469,378 ​ Ps. 2,149,185 ​ Methodology: Pursuant to IAS 36 methods applied to the 2022 and 2023 calculation, Management determines the recoverable value by the fair value less costs of disposal. The Company used this method for all its CGUs. To determine the fair value less costs of disposal the discounted cash flow projections approved by Management are used covering a period of 30 years in 2022 and 29 years in 2023, respectively, in the case of Aerostar and 10 years in 2022 and 9 years in 2023, respectively, in the case of Airplan, which correspond to the remaining years of the airport concessions. In 2023, the Company changed its valuation technique used to estimate the recoverable amount from the expected cash flow approach, which uses multiple probability-weighted flow scenarios, to the traditional approach. This approach consists of using a “single” set of estimated cash flows and a single discount rate. Uncertainties are reflected through the risk premium included in the discount rate. The change in valuation technique is because there is no longer uncertainty derived from the COVID-19 contingency. As of December 31, 2022, the Company used as valuation technique to estimate the recoverable amount, the expected cash flow approach. This approach uses several cash flow projections considering the probabilities assumed of different events and/or scenarios instead of a single cash flow scenario. Although there may be several scenarios and probabilities, the Company considered that the three scenarios detailed below (base, positive and negative) reflect a representative sample of possible outcomes. ​ The calculations use cash flow projections that are based on financial budgets and business plans prepared by management and approved by the board of directors. Budgets and business plans are updated to reflect the most recent developments as of the reporting date. Management’s expectations reflect performance to date and are based on its experience in times of recession and are consistent with the assumptions a market participant would make. The calculations are based on studies carried out by independent third parties specialized in the aeronautical industry. Due to specific circumstances of each market in which the Company operates, the following scenarios were considered appropriate: Positive - For the development of the positive scenario of each of the CGUs, a greater growth in passenger traffic was contemplated based on the historical results of the Company as well as the prompt recovery that it had after COVID-19, that is, the Administration considered increasing within these scenarios a percentage applied to passenger traffic in each of the remaining years of the life of each of the concessions, in the case of Airplan and Aerostar Base - To construct the base scenario of each CGU, current effects on the industry impacting on each CGU were considered as well as the recovery and growth obtained from the studies performed by Management through specialized third parties of the industry. Negative - For the development of the negative scenario of each of the CGUs, a lower flow in passenger traffic was considered, that is, the Administration considered reducing the base scenario by a percentage applied to passenger traffic in each of the remaining years of the period of life of each one of the concessions. In the case of Airplan The expected probability-weighted cash flow determined by the Company consisted of assigning a probability to the 3 scenarios mentioned above. The Company estimated a weighing for each of the scenario as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ Airplan ​ Aerostar ​ Negative scenario 15.00 % 15.00 % Base scenario 75.00 % 75.00 % Positive scenario 10.00 % 10.00 % ​ ​ 100.00 % 100.00 % ​ No impairment was recorded in any of the CGUs under any of these 3 scenarios or under that of expected probability-weighted cash flows. The assumptions used to estimate the recoverable amount are consistent with assumptions made by a market participant. For each CGU, the key assumptions for the base scenario were the following during 2022 and 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2023 ​ ​ Airplan Aerostar Airplan Aerostar ​ Discount rate 15.31 % 10.21 % 13.09 % 10.40 % Average growth rate for operating costs and expenses 4.00 % 3.90 % 4.73 % 4.67 % Growth rate of departing passengers for each CGU ​ 4.79 % 2.50 % 1.76 % 2.40 % Hierarchy level of the fair value of the recoverable of the CGU 3 ​ 3 ​ 3 ​ 3 ​ ​ Management has determined the values assigned to each of the above key assumptions as follows: 2022 and 2023 Assumption Approach used to determine values Discount rates The after-tax discount rates were used from information of listed companies of the industry where each CGU operates. Average growth rate for operating costs and expenses. Average growth rate during the concession period, which is based on the latest period and projected inflation trends. Growth rate of departing passengers (after the recovery period of each CGU). ​ Weighted average growth rate of departing passengers during the concession period aligned with operating and financial growth under a recovered economic environment in terms of passenger traffic. ​ For the year 2023, to the discount rate by +1% or -1% in each CGU, cash flow projections would have generated an effect of recognizing an excess of Ps.302,677 and of Ps.4,202,232, in Aerostar, respectively, and an excess of Ps.374,916 and Ps.546,230 in Airplan, respectively. For the year 2022, sensitivity analyses were applied to projections of each CGU as shown below. Taking the base scenario and applying a sensitivity analysis to the discount rate by +1% or -1% in each CGU, cash flow projections would have generated an effect of recognizing an impairment of Ps. 843,424 and an excess of Ps. 3,725,218 , in Aerostar, respectively, and an excess of Ps. 235,889 and Ps. 424,719 in Airplan, respectively. When making a sensitivity analysis on the discount rate of the expected probability-weighted cash flow, there are no significant variations compared with the base scenario. Further, if the variables of the three scenarios remain constant, including the discount rate, and after the sensitivity analysis performed by the Company on the weighing allocated to each scenario, even considering the negative scenario at 100%, no impairment would be recorded in any of the CGUs. 8.2) Basic terms and conditions of the concessions Mexico: The basic terms and conditions of each concession are the following: a. The concession holder must undertake the construction, improvement and maintenance of the facilities in accordance with its Master Development Plan (MDP) and is required to update the plan every five years. (See Note 15.b). b. The concession holder may only use the airport facilities for the purposes specified in the concession and must provide services in accordance with all applicable laws and regulations, and is subject to statutory oversight by the SCT. The concession holder shall pay a DUAC (currently 5% of the gross income of the concession holder, resulting from the use of public assets in accordance with the terms of the concessions) as required by the applicable law. DUAC is presented in the consolidated statement of income under “Cost of aeronautical services”. (See Note 4). c. Fuel services and fuel supply are to be provided by the Mexican Airport and Auxiliary Services Agency, a Decentralized Public Entity. d. The concession holder must grant access to and the use of specific areas of the airport to government agencies to perform their activities inside the airports. e. The concession may be terminated if the concession holder fails to comply with certain of the obligations imposed by the concession as established in Article 27 or for the reasons specified in Article 26 of the Airport Law. f. Revenues resulting from the concession are regulated and subject to a review process. See (Note 18.1.3). g. The terms and conditions of the regulations governing the operations of the Company may be modified by the SCT. Aerostar: The purpose of the Aerostar concession (Agreement) is to operate the public airport safely by maintaining the highest possible levels of safety and protection at the LMM Airport, and promoting, facilitating and improving commerce, tourism and economic development. The Puerto Rico authorities, Aerostar and the other airlines have agreed to the terms and conditions of the LMM Airport Facility Contract. The concession period is 40 years as of the closing of the agreement assigning the Airport’s operating rights (February 27, 2013). Under the Agreement, Aerostar has no rights to control in full the use of the Airport facilities, for example, airport facilities that are under the supervision of the Authority or internal or external security in certain areas and it is required to provide certain maintenance services within the airport. As part of the Agreement, the authorities granted Aerostar the right to sublease the LMM Airport non-aeronautical areas and to collect and retain the fees, charges and payments and income arising from all subleased facilities. According to the provisions of the Agreement, the Company has the right to collect the annual contributions of all airlines, which will be equal to the sum of the: a) platform use fees; b) landing fees; c) other leases, and d) international and domestic airport use fees. The Agreement requires Aerostar to make a cash payment of USD2.5 million per year for the first five years after the first five years, the authority establishes a payment of “Annual Authority Income Share”, consisting of 5 % of the gross revenues of the airport obtained by Aerostar from the sixth year to the thirtieth year. From year 31 to 40, this amount will increase to 10% of the airport’s gross revenues. Airplan: The object of the concession contract is the granting by the Civil Aeronautics of Colombia and in favor of Airplan of the concession for the administration, operation, commercial exploitation, adaptation, modernization and maintenance of the airports Antonio Roldán Betancourt, El Caraño, José María Córdova, Las Brujas, Los Garzones, and Olaya Herrera. The term of execution of the contract extends from the date of signing of the act of commencement of execution (May 15, 2008) and until the date on which one of any of the following events occurs: ● That the regulated revenues generated are equal to the expected regulated revenues, provided that by that time 15 years have elapsed from the date of execution of the certificate of commencement of execution. ● That 25 years have elapsed since the date of the execution start certificate regardless of whether, for the time being, regulated revenues generated have not matched the value of the expected regulated revenues. ● If the regulated income generated equals the expected regulated revenue before 15 years have elapsed from the date of execution of the certificate of commencement of execution, the duration of execution of the certificate of commencement of execution and during this term the Concessionaire must execute all the obligations under his charge under the Concession Contract. For purposes of the regulated revenue expected as defined in the concession contract, it must be taken into consideration that the expected regulated revenue will increase once each of the complementary works (mandatory or voluntary) is delivered to the grantor. The Grantors agree to assign the regulated and unregulated revenues corresponding to each of the airports to Airplan. The Concessionaire is obligated, with the grantor to pay, during the term of the contract, a consideration equivalent to 19% of the gross income of the concessionaire. The Concession granted by virtue of this contract imposes on the concessionaire the general obligation to administer, make commercial use and operate the airports in accordance with the minimum specifications set forth in the contract and at their own risk. The determination of the economic useful life of the intangible is subject to the percentage of execution of the revenues with respect to the total expected income of the financial model that the Company has. Contract of Trustee For the administration of the resources of the Concession and the payment of the obligations in charge of the Concessionaire Airplan, it was forced to constitute a trust, to which it transfers all of its gross income received and all the resources of debt and capital that it obtains for the execution of the Concession. The Trustee will maintain, in accordance with current accounting standards, a record of each and every one of the payments and transfers that are made to third parties or to the Concessionaire itself with charge to any of the accounts of the trust. The foregoing without prejudice to understand that the assignment of regulated income and non - regulated income that this agreement makes the Concession is made in favor of the Concessionaire and not the trust and that the debt and capital resources obtained by the Concessionaire should be adequately recorded as such in its own accounting and not in the Trust, since it is constituted solely for purposes of the administration of resources. The constitution of the trust was made through the execution of an irrevocable mercantile trust and administration contract whose term will be the maximum authorized by Colombian commercial laws. 8.3) Subsequent measurement of the intangible asset The Company will subsequently measure the intangible asset over its economic useful life at cost, less accumulated amortization and impairment loss.

Accounts payable and accrued ex

Accounts payable and accrued expenses:	12 Months Ended
	Dec. 31, 2023
Accounts payable and accrued expenses:
Accounts payable and accrued expenses:	Note 9 - Accounts payable and accrued expenses: At December 31, 2022 and 2023, the balances are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Suppliers ​ Ps. 307,068 ​ Ps. 306,547 Taxes payable ​ ​ 574,311 ​ ​ 664,334 Use rights of assets under concession ​ ​ 575,598 ​ ​ 455,125 Accounts payable to related parties (Note 14.1) ​ ​ 169,696 ​ ​ 178,294 Lease payable (Note 7.1) ​ ​ 23,547 ​ ​ 22,367 Salaries payable ​ ​ 187,209 ​ ​ 221,328 Sundry creditors for services provided ​ ​ 915,873 ​ ​ 929,483 Accounts payable to contractors ​ ​ 61,202 ​ ​ 26,811 Total ​ Ps. 2,814,504 ​ Ps. 2,804,289 ​ Since these accounts mature at a term of under one year, their fair value is considered to approximate their carrying value.

Bank loans_

Bank loans:	12 Months Ended
	Dec. 31, 2023
Bank loans:
Bank loans	Note 10 - Bank loans: At December 31, 2022, the Company has used the total amount of these credits as shown below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Credit line used in foreign currency ​ Credit line balance ​ Principal ​ Commissions and ​ Term ​ Fair Bank at 12/31/2022* used in pesos amortization in pesos interests - Net Short Long value Santander, S. A. ​ ​ ​ Ps. 2,650,000 ​ Ps. (650,000) ​ Ps. (5,999) ​ Ps. 1,326,362 ​ Ps. 667,639 ​ Ps. 2,098,793 BBVA Bancomer, S. A. ​ ​ ​ ​ 2,000,000 ​ ​ — ​ ​ (1,866) ​ ​ 160,455 ​ ​ 1,837,679 ​ ​ 2,061,906 Total México ​ ​ ​ Ps. 4,650,000 ​ Ps. (650,000) ​ Ps. (7,865) ​ Ps. 1,486,817 ​ Ps. 2,505,318 ​ Ps. 4,160,699 Bancolombia, S. A. ​ COP 57,238,256 ​ Ps. 602,121 Ps. (289,119) ​ Ps. 8,922 ​ Ps. 2,035 ​ Ps. 319,889 ​ Ps. 230,399 Corpbanca Colombia, S. A. ​ ​ 38,922,014 ​ ​ 409,717 ​ ​ (196,601) ​ ​ 6,858 ​ ​ 1,383 ​ ​ 218,591 ​ ​ 156,671 Banco Davivienda, S. A. ​ ​ 34,342,946 ​ ​ 361,391 ​ ​ (173,471) ​ ​ 5,697 ​ ​ 1,220 ​ ​ 192,397 ​ ​ 138,239 Banco de Bogotá, S. A. ​ ​ 14,118,353 ​ ​ 148,402 ​ ​ (71,314) ​ ​ 1,864 ​ ​ 501 ​ ​ 78,451 ​ ​ 56,830 Banco de Occidente, S. A. ​ ​ 14,118,362 ​ ​ 148,400 ​ ​ (71,314) ​ ​ 1,859 ​ ​ 501 ​ ​ 78,444 ​ ​ 56,830 Banco Popular, S. A. ​ ​ 3,052,194 ​ ​ 31,909 ​ ​ (15,417) ​ ​ (97) ​ ​ 108 ​ ​ 16,287 ​ ​ 12,286 Banco AV Villas, S. A. ​ ​ 3,052,707 ​ ​ 32,135 ​ ​ (15,420) ​ ​ 539 ​ ​ 108 ​ ​ 17,146 ​ ​ 12,288 Servicios Financieros, S. A. ​ ​ 3,052,707 ​ ​ 31,911 ​ ​ (15,420) ​ ​ (102) ​ ​ 108 ​ ​ 16,281 ​ ​ 12,288 Total Airplan ​ COP 167,897,539 ​ Ps. 1,765,986 Ps. (848,076) ​ Ps. 25,540 ​ Ps. 5,964 ​ Ps. 937,486 ​ Ps. 675,831 ​ ​ ​ ​ ​ Ps. 6,415,986 ​ Ps. (1,498,076) ​ Ps. 17,675 ​ Ps. 1,492,781 ​ Ps. 3,442,804 ​ Ps. 4,836,530 * Foreign currency in thousands ​ At December 31, 2023, the Company has used the total amount of these credit lines as shown below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Credit line used in foreign currency ​ Credit line balance ​ Principal ​ Commissions and ​ Term ​ Fair Bank at 12/31/2023* used in pesos amortization in pesos interests - Net Short Long value Santander, S. A. ​ ​ ​ ​ Ps. 2,000,000 ​ Ps. (1,325,000) ​ Ps. (2,457) ​ Ps. 672,543 ​ Ps. — ​ Ps. 697,731 BBVA Bancomer, S. A. ​ ​ ​ ​ ​ 2,000,000 ​ ​ (150,000) ​ ​ 431 ​ ​ 210,610 ​ ​ 1,639,821 ​ ​ 1,962,138 Total México ​ ​ ​ ​ Ps. 4,000,000 ​ Ps. (1,475,000) ​ Ps. (2,026) ​ Ps. 883,153 ​ Ps. 1,639,821 ​ Ps. 2,659,869 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Bancolombia, S. A. ​ COP 57,238,256 ​ Ps. 322,882 ​ Ps. — ​ Ps. 2,196 ​ Ps. 2,196 ​ Ps. 322,881 ​ Ps. 253,069 Corpbanca Colombia, S. A. ​ ​ 38,922,014 ​ ​ 219,560 ​ ​ — ​ ​ 1,492 ​ ​ 1,492 ​ ​ 219,558 ​ ​ 172,087 Banco Davivienda, S. A. ​ 34,342,946 ​ ​ 193,729 ​ ​ — ​ ​ 1,317 ​ ​ 1,317 ​ ​ 193,728 ​ ​ 151,841 Banco de Bogotá, S. A. ​ 17,170,178 ​ ​ 96,857 ​ ​ — ​ ​ 658 ​ ​ 658 ​ ​ 96,858 ​ ​ 75,917 Banco de Occidente, S. A. ​ 14,118,362 ​ ​ 79,642 ​ ​ — ​ ​ 541 ​ ​ 541 ​ ​ 79,643 ​ ​ 62,422 Banco Popular, S. A. ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — Banco AV Villas, S. A. ​ 3,052,707 ​ ​ 17,221 ​ ​ — ​ ​ 116 ​ ​ 117 ​ ​ 17,222 ​ ​ 13,497 Servicios Financieros, S. A. ​ 3,052,707 ​ ​ 17,221 ​ ​ — ​ ​ 117 ​ ​ 117 ​ ​ 17,221 ​ ​ 13,497 Total Airplan ​ COP 167,897,170 ​ Ps. 947,112 ​ Ps. — ​ Ps. 6,437 ​ Ps. 6,438 ​ Ps. 947,111 ​ Ps. 742,330 ​ ​ ​ ​ ​ Ps. 4,947,112 ​ Ps. (1,475,000) ​ Ps. 4,411 ​ Ps. 889,591 ​ Ps. 2,586,932 ​ Ps. 3,402,199 * Foreign currency in thousands As a result of the business combination in Airplan on October 19, 2017, the Company determined a fair value of the syndicated loan, valued at its amortized cost, increasing its value by Ps. 605,382. The debt contracted in the original currency (the Colombian peso) plus this adjustment to fair value will result in COP.535,125,402 (Ps.3,408,442). The variables used to determine the fair values of loans at December 31, 2022 and 2023 are as follows: Mexico: 2022 and 2023: - TIIE (Interbank Equilibrium Interest Rate) 28 days Discount Rate as of December 31, 2022 and 2023. - Probability of default of ASUR as of December 31, 2022 and 2023 - Default Swaps (CDS) of Mexico as of December 31, 2022 and 2023 Level 2 of fair value hierarchy at December 31, 2022 and 2023. Aerostar: 2022 and 2023: - Yield Spreads to Maturity through the BB-rating curve by industrial sector at December 31, 2022 and 2023. Level 2 of fair value hierarchy at December 31, 2022 and 2023. Airplan: 2022 and 2023: - Reference Discount Rate in Colombia as of December 31, 2022 and 2023. - Probability of default of ASUR as of December 31, 2022 and 2023. - Credit Default Swaps (CDS) of Colombia as of December 31, 2022 and 2023. Level 2 of fair value hierarchy at December 31, 2022 and 2023. Methodology: The following methodology was used to determine fair value in the terms of IFRS 13: The valuation technique used, which is recognized in the financial environment (estimated future cash flows discounted at their present value) using market information available at the valuation date. Mexico: In October 2017, the Company acquired a new loan with BBVA Bancomer of Ps.2,000,000, with a term of seven years, which will be amortized in nine semiannual payments from October 2020 to October 2024 at the TIIE rate of 28 days plus 125 basis points. On April 26, 2021, the Company made a principal payment of Ps.20,000 in accordance with the payment schedule. On October 13, 2021, the Company prepaid the loan amount that amounted to Ps.1,960,000 on that date, without any prepayment penalty. On October 15, 2021, BBVA Mexico granted a simple loan for the amount of $2,000,000 that can be used for corporate expenses with a term of 7 years, maturing in October 2028, at an annual interest rate equivalent to the TIIE rate to 28 days plus an applicable margin. On January 13, 2023, July 14, 2023 and October 13, 2023 the Company makes payments of $50,000, respectively. Applicable margin. If the net leverage index x is a) Less than 1.5X, the applicable margin will be 140 basis points, b) Between 1.5X and 2.5X, the applicable margin will be 165 basis points and c) greater than 2.5x, the applicable margin will be 190 basis points. In October 2017, the Company acquired a loan with Banco Santander for Ps.2,000,000. The loan has a term of five years, maturing on October 27, 2022 at the 28-day TIIE rate plus 125 basis points. On September 29, 2021, the Company prepaid, without penalty, the Ps.2,000,000 balance of the Santander loan. On September 29, 2021, the Company acquires a loan with Santander for Ps.2,650,000, maturing on September 28, 2024, subject to the 28-day TIIE rate plus 150 basis points. On November 29, 2022, the Company makes advance payments of Ps. 650.0 million without any penalty. On March 29, 2023 and September 29, 2023 the Company makes payments of Ps.662.5 million, on each of the indicated dates. ​ In terms of the credits in pesos granted by BBVA Bancomer, the Company is obliged to maintain a consolidated leverage level not exceeding 3.5x calculated as a total financial debt between the (operating profit calculated before taxes, interest expenses, plus depreciation plus amortization at consolidated level) EBITDA for the twelve months prior to the end of each quarter and a minimum interest coverage of 3.0x, calculated as EBITDA between the financial expenses associated with the total financial debt for the 12 months before the end of each quarter. During the year the Company fulfilled these financial obligations, on each quarterly measurement date. At December 31, 2022 and 2023, the Consolidated Leverage Ratio calculated under the contract was 0.12x and 0.7x, respectively, which does not exceed the 3.5x established. In turn, the Debt Coverage Ratio at December 31, 2022 and 2023 was 19.3x and 11.4x, respectively, covering the minimum required of 3.0x as stated in the contract. In terms of the credit in pesos granted by Santander, the Company is obliged to maintain a leverage level on the last day of each fiscal quarter of no more than 3.5x and a minimum interest coverage ratio of 3.0x, both reasons calculated by the 12 months before each quarter. The calculation for the Leverage Ratio and Interest Coverage Ratio will be performed considering the Company’s share in the income/loss of its subsidiaries and other companies in which it holds interest. During the year 2022 and 2023, the Company fulfilled these financial obligations, on each quarterly measurement date. At December 31, 2022 and 2023, the Leverage Ratio calculated under the contract was 0.12x and 0.7x, respectively, which does not exceed the 3.5x set. In turn, the Debt Coverage Ratio at December 31, 2022 and 2023 was 19.3x and 11.4x, respectively, covering the minimum required of 3.0x as stated in the contract. ​ The Company must refrain from creating, incurring, assuming or generating the existence of any lien on its assets, assets and rights, as well as refraining from assuming obligations of third-party accounts, becoming jointly bound or granting a type of personal real guarantee or fiduciary to guarantee its own or third party obligations that are relevant or may have a significant adverse effect on the payment of the credit. During the year the Company fulfilled these financial obligations. Airplan: On June 1, 2015, the Company acquired a new long-term syndicated loan of COP$440,000,000 (Ps.2,897,404) payable in 2027 with a three-year grace period for the payment of principal. The participants of this syndicated loan are: ​ ​ ​ ​ ​ ​ Amount Entity ​ (thousand of COP) Bancolombia, S. A. ​ COP. 150,000,000 Corpbanca Colombia, S. A. ​ 102,000,000 Banco Davivienda, S. A. ​ 90,000,000 Banco de Bogotá, S. A. ​ 37,000,000 Banco de Occidente, S. A. ​ 37,000,000 Banco Popular, S. A. (1) ​ 8,000,000 Banco AV Villas, S. A. ​ 8,000,000 Servicios Financieros, S. A. ​ 8,000,000 ​ ​ COP. 440,000,000 (1) ​ On April 2022, the Company prepaid COP149,999,914 (Ps.794,510), without any penalty, as follows: ​ ​ ​ ​ ​ ​ Amount Financial entity ​ (thousand COP) Bancolombia, S. A. COP. 51,136,744 Corpbanca Colombia, S. A. 34,772,986 Banco Davivienda, S. A. 30,682,039 Banco de Bogotá, S. A. 12,613,358 Banco de Occidente, S. A. 12,613,366 Banco Popular, S. A. 2,726,835 Banco AV Villas, S. A. 2,727,293 Servicios Financieros, S. A. 2,727,293 ​ COP. 149,999,914 ​ Financial obligations Airplan is obligated throughout the term of the credit to comply with the following financial commitments: Maintain long-term financial indebtedness limited to this syndicated loan operation: This consists of the sum of the balances payable by the debtor during the term of the syndicated loan, as a result of long- and short-term financial indebtedness, the amount of which may not exceed the sum of COP 440,000,000 (Ps. 2,897,404 ). Maintain the capital structure: This addresses the relationship between capital and debt that the debtor must meet in relation to the project throughout the term of the loan, in such a way that the result of the financial indicator Capital 1 (Capital + debt) is equal to or higher than 16% . Maintain the index of debt coverage: This refers to the indicator that the debtor must maintain during the entire term of the loan, defined as: EBITDA - Taxes / Debt service 2: 1.2. Airplan obtained from all the banks participating in the syndicated loan the waivers necessary to comply with the coverage ratio indicator, up to the measurement date of the first quarter of 2021 and subsequently extended them until the first quarter of 2022. These waivers do not result in a sanction nor did they represent an expense or penalty to the entity. With these waivers described, the Company was covered for possible default and was exempted from any sanction or any negative effect in the event of breach of the debt coverage indicator until the measurement date of March 31, 2022. The Company complied with this debt coverage indicator on all measurement dates of 2022. As of December 31, 2022 and 2023, the Company has complied with the debt coverage indicator, which was 5.7 x and 3.6 x, respectively. Aerostar On December 30, 2020, Aerostar obtained an unsecured revolving credit line with Banco Popular de Puerto Rico for USD $20,000 (approximately Ps. 399,010 ), for a term of three years and the possibility of making prepayments at any moment during the term of the contract, with interest at Prime rate plus 0.50% . The Company will pay 0.15% for unused credit line, which will be calculated on the average amount of unused principal during the year. As of December 31, 2022, the Company did not use the credit line nor on its maturity date. On November 15, 2023, Aerostar renewed the unsecured revolving credit line with Banco Popular de Puerto Rico of USD $20,000 (Ps. 338,380 , approximately) with a maturity date December 29,2026. The interest is calculated at the interest rate that fluctuates between 0.5% and 3.0 % plus default interest rate of 2.0 %. As of December 31, 2023, the Company did not use the credit line.

Short and long-term documents_

Short and long-term documents:	12 Months Ended
	Dec. 31, 2023
Short and long-term documents:
Short and long-term documents:	Note 11 — Short and long-term documents: As a result of including Aerostar in the consolidation, as from May 31, 2017, the following long-term debt is recorded. To finance a portion of the agreement payment to the Puerto Rico Authority, and certain other costs and expenditures associated with it, Aerostar entered into a note purchase agreement for the private placement of bonds on March 22, 2013 in the original amount of Ps.4,471 million pesos (USD$350 million) maturing on March 22, 2035 in accordance with the following conditions: ​ ​ ​ ​ ​ Performance 2.39 % Spread credit (bps) +336 ​ Coupon 5.75 % ​ On June 24, 2015, Aerostar signed an agreement for private placement of bonds in the original amount of Ps.737 million pesos (USD50 million), maturing on March 22, 2035, based on the following conditions: ​ ​ ​ ​ ​ Performance 6.75 % ​ In May 2022, Aerostar modified the payment method of the agreement signed for the placement of bonds for USD50 million, which stipulated payments on a semi-annual basis and was modified to a single payment due on March 22, 2035, which did not represent any penalty for the Company and qualified as a renegotiation. In May 2022, Aerostar authorized the private placement of bonds for an original amount of Ps.3,947,522 (USD$200 million) guaranteed with a quoted yield of 4.92% maturing on March 22, 2035, the disposition of the resources was in July 2022. Aerostar is financially obligated throughout the term of the bond, to maintain a debt coverage ratio greater than 1.0x with the measurement date of each quarterly closing. As of December 31, 2022, and 2023 the debt coverage ratio was 1.7x and 2.4x, respectively. At December 31, 2022 the integration of the debt is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Original debt Interest Credit line Principal amortization Interest ​ Term Fair ​ ​ used in thousand USD ​ in thousand USD ​ in pesos ​ in pesos ​ in pesos Short Long ​ value Bond ​ $ 400,000 ​ $ 255 ​ Ps. 6,602,407 ​ Ps. (222,568) ​ Ps. (58,185) ​ Ps. 323,993 ​ Ps. 5,997,661 ​ Ps. 6,039,845 Bond ​ ​ 200,000 ​ ​ 2,733 ​ ​ 3,947,522 ​ ​ ​ ​ ​ ​ ​ ​ 53,222 ​ ​ 3,894,300 ​ ​ 3,148,566 ​ ​ $ 600,000 ​ $ 2,988 ​ Ps. 10,549,929 ​ Ps. (222,568) ​ Ps. (58,185) ​ Ps. 377,215 ​ Ps. 9,891,961 ​ Ps. 9,188,411 ​ At December 31, 2023 the integration of the debt is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Original debt Interest Credit line Principal amortization Interest Term Fair ​ ​ used in thousand USD ​ in thousand USD ​ in pesos ​ in pesos ​ in pesos ​ Short Long ​ value Bond ​ $ 400,000 ​ $ (4,804) ​ Ps. 5,553,784 ​ Ps. (200,535) ​ Ps. (35,047) ​ Ps. 297,803 ​ Ps. 5,020,399 ​ Ps. 5,702,759 Bond ​ ​ 200,000 ​ ​ 2,733 ​ ​ 3,430,040 ​ ​ ​ ​ ​ 5 ​ ​ 46,245 ​ ​ 3,383,800 ​ ​ 3,324,656 ​ $ 600,000 ​ $ (2,071) ​ Ps. 8,983,824 ​ Ps. (200,535) ​ Ps. (35,042) ​ Ps. 344,048 ​ Ps. 8,404,199 ​ Ps. 9,027,415 ​ Inputs: 2022 and 2023: Corporate risk through Yield Spreads to Maturity of comparable bonds of the “Transportations and Logistics” sector. Level 2 of fair value hierarchy. Methodology: The following methodology was used to determine fair value in the terms of IFRS 13 the valuation technique used is one recognized in the financial environment (estimated future cash flows discounted at their present value) using market information available at the valuation date.

Stockholders' equity_

Stockholders' equity:	12 Months Ended
	Dec. 31, 2023
Stockholders' equity:
Stockholders' equity:	Note 12 - Stockholders’ equity: At December 31, 2022 and 2023 the minimum fixed capital with no withdrawal rights is of Ps.1,000 and the variable portion is of Ps.7,766,276, (nominal figure) comprised of 300,000,000 common, nominative Class I shares no par value, wholly subscribed and paid in. The variable portion of capital stock is comprised of Class II common, nominative shares. At December 31, 2022 and 2023, no Class II shares have been issued. Both classes of shares will have the characteristics determined at the Shareholders’ meeting where issuance is approved and they are integrated as shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital stock as of ​ Total shares December 31, Description ​ 2022 2023 2022 2023 “B” Series ​ 277,050,000 ​ 277,050,000 ​ Ps. 7,173,079 ​ Ps. 7,173,079 “BB” Series ​ 22,950,000 ​ 22,950,000 ​ 594,197 ​ 594,197 Total ​ 300,000,000 ​ 300,000,000 ​ Ps. 7,767,276 ​ Ps. 7,767,276 ​ All ordinary shares confer the same rights and obligations on the holders of each series of shares. Series BB shares have voting shares and other rights, such as the right to elect two members of the Board of Directors, and Series B shareholders are entitled to appoint the remaining members of the Board of Directors. Series BB may not represent more than 15% of the Company’s capital stock. Legal reserve The Company is legally required to allocate at least 5% of its unconsolidated annual net income to a legal reserve fund. This allocation must continue until the reserve is equal to 20% of the issued and outstanding capital stock of the Company. Mexican corporations may only pay dividends on retained earnings after the reserve fund for the year has been set up. Reserve for acquisition of shares The reserve for acquisition of shares represents the reservation authorized by the stockholders for the Company to purchase its own shares subject to certain criteria set forth in the bylaws and the Securities Market Law. At December 31, 2022 and 2023, the reserve for repurchase of shares totals Ps.11,554,572, respectively. Dividends At the Ordinary General Assembly held on April 18, 2023, the Company's shareholders agreed to pay an ordinary cash dividend of Ps.2,979,000, as well as to approve the payment of an extraordinary nominal dividend of Ps.3,000,000, payments were made on May 31 2023 and November 29, 2023, respectively, and in both cases they will not cause Income Tax (ISR) as they arise from CUFIN. At the Ordinary General Stockholders’ Meeting held on April 20, 2022, the Company’s Stockholders agreed to delegate to the Board of Directors the proposal to pay an ordinary dividend in cash of Ps.2,709,000, as well as the approval of the payment of an extraordinary dividend of Ps.1,800,000 nominal, both cases they will not give rise to Income Tax (ISR) because they arise from the CUFIN (the “Net Tax Profit Account”) and their payment was on June 1, 2022. At the Ordinary General Stockholders’ Meeting held on April 23, 2020, the Company’s Stockholders agreed to delegate the power to decree and pay an ordinary dividend for Ps.2,463,000 (nominal) to the Administrative Board, which will not accrue Income Tax as they arise from the CUFIN (Net Tax Income Account). In case of approval, the dividend would be paid, in accordance with the decree of the Board as from May 11, 2021. On June 29, 2021, the Board of Directors approved the decree of dividends and their payment for October 1, 2021. Dividends are tax free if paid from the CUFIN. Dividends paid in excess of the CUFIN balances are subject to tax equivalent to 42.86%. Tax due is payable by the Company and may be credited against income tax for the year or income tax for the two immediately following fiscal years. Dividends paid from previously taxed earnings are not subject to tax withholding or payment. Dividends paid that come from profits previously taxed by the ISR will not be subject to any withholding or additional tax payment. The Income Tax Law (LISR or ITL) establishes the obligation to maintain the CUFIN with the profits generated until December 31, 2013 and start another CUFIN with the profits generated as of January 1, 2014. At December 31, 2022 and 2023, the companies CUFIN is Ps.20,812,899 and Ps.23,753,103, respectively, whereas the combined contribution capital account (CUCA, by its initials in Spanish) amounts Ps.53,329,606 and Ps.55,854,836, respectively. In the event of a capital reduction, any excess of stockholders’ equity over paid-in capital contribution account balances is accorded the same tax treatment as dividends, in accordance with the procedures provided for in the Income Tax Law. Retained earnings Substantially, all consolidated Company earnings were generated by its subsidiaries. Retained earnings can be distributed to the Company’s shareholders to the extent that the subsidiaries have distributed earnings to the Company.

Income tax incurred and deferre

Income tax incurred and deferred:	12 Months Ended
	Dec. 31, 2023
Income tax incurred and deferred:
Income tax incurred and deferred:	Note 13 - Income tax incurred and deferred: The Company does not consolidate its results for tax purposes. a. Income Tax (IT) Mexico: In 2021, 2022 and 2023, the Company determined tax profits in its subsidiaries in the amounts of Ps.6,045,955, Ps.9,997,669 and Ps.11,620,031, respectively. In 2021, 2022 and 2023, the tax profits were partially offset with the amortization of tax losses in the amounts of Ps.192,040, Ps.127,046 and Ps.186,912, respectively. With the exception of Minatitlan Airport, which tax losses for the year 2022 and 2023 amount to Ps.35,818 and Ps.26,413, respectively. The subsidiaries that at December 31, 2022 and 2023, have not assessed income tax due to the tax loss carryforwards, are Cozumel, Minatitlan and Tapachula (solely in 2022). Taxable income differs from the book income due to temporary and permanent differences arising from the different bases for the recognition of the effects of inflation for tax purposes and from the permanent effects of items affecting only the book or tax results. The ITL establishes the applicable income tax rate of 30% on taxable income. The Company has performed the evaluation of the Preferential Tax Regimes and has determined at December 31, 2022 and 2023, it is not applicable because it does carry out a business activity, in the case of the investment in the airport of Puerto Rico, and that passive income does not represent more than 20% of its total income. Aerostar: In 2021 and 2022 and 2023 the Company determined tax profit Ps.88,577 and Ps.370,213, and Ps.261,532 respectively, which partially compensated by amortization of tax losses for Ps.79,720, Ps.333,191, and Ps.235,378 respectively. Aerostar maintains an agreement with the Department of the Treasury of Puerto Rico in which its operations are subject to income taxes of Puerto Rico of 10% under the provisions of Section 12 (a) of the Public Private Partnership Law (Law) enacted in June 2009. Airplan: The Company determined taxable income (liquid income) in accordance with the tax law of Colombia for the fiscal year, 2021, 2022 and 2023 of Ps.241,490, Ps.1,078,391 and Ps.1,157,423, respectively. According to Article 188 of the Colombian Tax Code, for income tax purposes, it is assumed that the taxpayer’s net income is not less than 3.5% of his net worth, on the last day of the immediately preceding taxable year. The percentage of presumptive taxable income referred to in this article will be reduced to 0.5% in taxable year 2020; and reduced to 0%, as of taxable year 2021. Tax Reform Law No. 1943, dated December 28, 2018, sets forth the following rates applicable to corporate taxable income: 32% for fiscal year 2020, and 31% for fiscal year 2021. The Tax Reform Law 2155 of September 14, 2021 article 7 determined that as of the year 2022 it will be 35% on the net taxable income. In December 2022, through tax reform, Law 2277 of 2022 was issued, in which it determined that as of fiscal year 2022 and subsequent years the ISR rate is 35%, on taxable net tax income. The IT provision at December 31, 2021, 2022 and 2023 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Mexico ​ ​ ​ ​ ​ ​ ​ ​ ​ Current IT ​ Ps. 1,749,031 ​ Ps. 2,961,187 ​ Ps. 3,477,638 Deferred IT ​ (128,254) ​ (169,080) ​ ​ 11,131 IT provision Mexico ​ Ps. 1,620,777 ​ Ps. 2,792,107 ​ Ps. 3,488,769 Aerostar ​ ​ ​ ​ ​ Current IT ​ Ps. 886 ​ Ps. 3,703 ​ Ps. 2,617 Deferred IT ​ ​ 37,979 ​ ​ 38,160 ​ ​ 34,441 IT provision Aerostar ​ Ps. 38,865 ​ Ps. 41,863 ​ Ps. 37,058 Airplan ​ ​ ​ ​ ​ ​ ​ ​ ​ Current IT ​ Ps. 74,862 ​ Ps. 377,437 ​ Ps. 405,098 Deferred IT ​ ​ (5,997) ​ ​ 227,402 ​ ​ 13,218 IT provision Airplan ​ Ps. 68,865 ​ Ps. 604,839 ​ Ps. 418,316 Total IT provision ​ Ps. 1,728,507 ​ Ps. 3,438,809 ​ Ps. 3,944,143 ​ The reconciliation between the statutory and effective IT rates is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 2022 2023 Consolidated income before provision for IT ​ Ps. 8,126,035 ​ Ps. 14,084,733 ​ Ps. 14,620,087 ​ Plus (less): ​ ​ ​ ​ ​ ​ ​ ​ Net income before taxes of Airplan and Aerostar ​ (1,418,186) ​ (3,183,555) ​ ​ (2,422,843) ​ Net income before taxes of subsidiaries in Mexico not subject to IT ​ (170,247) ​ (140,921) ​ ​ (151,574) ​ Income before provisions for income taxes ​ 6,537,602 ​ 10,760,257 ​ ​ 12,045,670 ​ Statutory IT rate ​ 30 % ​ 30 % ​ 30 % IT that would result from applying the IT rate to book profit before income taxes ​ ​ 1,961,281 ​ 3,228,077 ​ ​ 3,613,701 ​ Non-deductible items and other permanent differences ​ 7,853 ​ 14,133 ​ ​ 229,972 ​ Annual adjustment for tax inflation ​ (33,603) ​ ​ (82,517) ​ ​ (100,820) ​ Accounting disconnect inflation ​ (314,754) ​ ​ (367,587) ​ ​ (254,084) ​ Effect by difference in rate of IT Aerostar ​ 38,865 ​ ​ 41,863 ​ ​ 37,058 ​ Effect by difference in rate of IT Airplan ​ 68,865 ​ ​ 604,839 ​ ​ 418,316 ​ IT provision ​ Ps. 1,728,507 ​ Ps. 3,438,809 ​ Ps. 3,944,143 ​ Effective IT rate ​ ​ 26 % ​ 32 % ​ 33 % ​ The following are the principal temporary differences with respect to deferred tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2022 2023 Deferred income tax asset: ​ ​ Temporary liabilities Ps. 72,439 ​ Ps. 80,229 Fair value of long-term debt (Bank loan) ​ 84,774 ​ ​ 73,661 Allowance for doubtful accounts ​ 60,775 ​ ​ 68,653 ​ ​ 217,988 ​ ​ 222,543 Deferred income tax payable: ​ ​ ​ ​ ​ Fixed and intangible assets (*) ​ (2,898,475) ​ ​ (2,711,274) Temporary assets ​ (291,829) ​ ​ (409,127) Amortization of expenses ​ (206) ​ ​ — ​ ​ (3,190,510) ​ ​ (3,120,401) Deferred income tax liability - Net Ps. (2,972,522) ​ Ps. (2,897,858) (*) The net movements of the deferred tax asset and liability for the year are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ ​ provision ​ ​ ​ ​ Foreign ​ ​ ​ ​ ​ ​ ​ ​ of loan ​ Concession ​ Currency ​ ​ ​ ​ ​ ​ ​ ​ portfolio ​ Assets ​ Conversion ​ Others ​ Total Balances as of January 1, 2022 Ps. (57,962) Ps. 3,078,500 Ps. 32,903 Ps. (8,809) Ps. 3,044,632 Conversion revaluation effect ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan and Aerostar ​ ​ ​ ​ ​ (117,978) ​ (50,614) ​ (168,592) Consolidated income statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan ​ (1,123) ​ 9,298 ​ 2,648 ​ 216,579 ​ 227,402 Aerostar ​ ​ ​ 38,982 ​ (822) ​ ​ ​ 38,160 México ​ (1,690) ​ (145,056) ​ ​ ​ (22,334) ​ (169,080) ​ ​ (2,813) ​ (96,776) ​ 1,826 ​ 194,245 ​ 96,482 Balances as of December 31, 2022 ​ Ps. (60,775) Ps. 2,981,724 Ps. (83,249) Ps. 134,822 Ps. 2,972,522 Conversion revaluation effect ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan and Aerostar ​ ​ ​ ​ ​ ​ ​ ​ (176,132) ​ ​ 42,678 ​ ​ (133,454) Consolidated income statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan ​ ​ (282) ​ ​ (66,631) ​ ​ (3,370) ​ ​ 83,501 ​ ​ 13,218 Aerostar ​ ​ ​ ​ ​ 35,947 ​ ​ (1,506) ​ ​ ​ ​ ​ 34,441 México ​ ​ (7,596) ​ ​ 24,491 ​ ​ ​ ​ ​ (5,764) ​ ​ 11,131 ​ ​ ​ (7,878) ​ (6,193) ​ (4,876) ​ 77,737 ​ 58,790 Balances as of December 31, 2023 Ps. (68,653) Ps. 2,975,531 Ps. (264,257) Ps. 255,237 Ps. 2,897,858 ​ b. Recoverable taxes. At December 31, 2022 and 2023, the tax credits are as of Ps.181,619 and Ps.332,060, respectively. Aerostar Tax loss Carry forwards: Aerostar has cumulative tax loss carry forwards for which deferred tax has not been recognized because there is no certainty of its recovery in future years: ​ ​ ​ ​ ​ ​ ​ ​ ​ USD ​ ​ ​ ​ thousand ​ Year of Year of loss Amount expiration 2014 24,189 2024 2015 28,532 2025 2016 27,736 2026 2017 22,247 2027 2018 10,600 2028 2020 30,725 2030 Total ​ Ps. 144,029 ​ ​ ​ Temporary differences not recognized Temporary difference related to investments in subsidiaries for which no liabilities have been recognized for deferred income tax shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ 2022 2023 ​ Undistributed utilities Ps. 4,911,412 ​ Ps. 4,334,287 ​ Tax rate 30 % 30 % Deferred income tax liabilities unrecognized with the previous temporary differences Ps. 1,473,424 ​ Ps. 1,300,286 ​ ​ This tax could be subject to the application of tax treaties existing in the countries of origin.

Balances and transactions with

Balances and transactions with related parties:	12 Months Ended
	Dec. 31, 2023
Balances and transactions with related parties:
Balances and transactions with related parties:	Note 14 - Balances and transactions with related parties: 14.1) Balances payable At December 31, 2022 and 2023, respectively, the balances payable to related parties shown in the consolidated statement of financial position are comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Accounts payable and accumulated expenses (Note 9):(*) ​ ​ Inversiones y Técnicas Aeroportuarias, S. A. de C. V. ​ ​ (Shareholder/technical assistance) Ps. 169,696 Ps. 178,294 ​ Ps. 169,696 Ps. 178,294 (*) These are accounts with terms of less than one year under similar market conditions. 14.2) Transactions with related parties At December 31, 2021, 2022 and 2023, the transactions shown as follows were held with related parties, which were set at the same prices and conditions as those that would have been used in comparable operations by third parties. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Commercial income: ​ ​ ​ Autobuses de Oriente, S. A. de C. V. (Stockholder) Ps. 11,800 Ps. 15,899 ​ Ps. 20,162 Autobuses Golfo Pacífico, S. A. de C. V. (Stockholder) ​ 6,468 ​ 7,616 ​ ​ 8,306 Coordinados de México de Oriente, S. A. de C. V. (Stockholder) ​ 162 ​ 189 ​ ​ 202 ​ ​ ​ ​ Expenses: ​ ​ ​ Technical assistance (Note 14.4) Ps. (391,698) ​ Ps. (643,891) ​ Ps. (715,462) ​ ​ ​ ​ ​ ​ ​ ​ ​ Related parties: ​ ​ ​ ​ ​ ​ ​ ​ Administrative services ​ ​ ​ ​ ​ ​ ​ ​ Leasing Ps. (5,863) ​ Ps. (4,610) ​ Ps. (5,773) Cleaning services ​ (12,307) ​ ​ — ​ ​ — ​ 14.3) Compensation of key personnel Key personnel include directors, members of the Steering Committee, and Committees. In the years ended on December 31, 2021, 2022 and 2023, the Company granted the following benefits to the key management personnel, the Board of Directors and the different Company Committees: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Short term salaries and other benefits paid to key personnel(*) Ps. 122,271 ​ Ps. 166,922 ​ Ps. 171,595 Fees paid to the Board of Directors and Committees ​ 8,144 ​ ​ 8,671 ​ ​ 10,261 (*) In fiscal years 2021, 2022 and 2023, includes costs of Ps. As of December 31, 2021, 2022 and 2023, there are no balances pending payment to key personnel. ​ 14.4) Technical assistance agreement With regard to the sale of series “BB” shares to ITA held in 1998, the Company signed a technical assistance agreement with ITA, whereby the latter company and its stockholders agreed to provide management and consulting services and transfer knowledge and experience in the industry and technology to the Company in exchange for compensation. The agreement is for an initial term of 15 years and renews automatically for subsequent five year periods, unless one of the parts issues the other a cancellation notice within a determined term prior to the programmed expiration date. The Company can only exercise its termination right through a resolution of the shareholders. ITA began to provide its services under said contract on April 19, 1999. In accordance with the contract, the Company agreed to pay an annual compensation equivalent to the higher of a fixed amount or 5% of the consolidated income of the Company before deducting the compensation for technical assistance and before the comprehensive financial result, IT, depreciation and amortization, determined in accordance with financial reporting standards applicable in Mexico. Beginning in 2003, the minimum fixed amount is of USD2 million (approximately Ps.33.8 million). The minimum fixed amount will increase annually by the inflation rate of the United States plus the added value tax over the amount of the payment. The Company entered into an amendment agreement for technical assistance and transfer of knowledge, which establishes that the compensation will be paid on a quarterly basis beginning in January 1, 2008, and that such payments are to be deducted from the annual compensation. At December 31, 2021, 2022 and 2023, the expenses for technical assistance amounted to Ps.391,698, Ps.643,891 and Ps.715,462, respectively which are recorded in the consolidated comprehensive income statement within the aeronautical and non-aeronautical service cost line. ITA also has the right to refund the expenses incurred during the provision of the services specified in the agreement. The ITA series “BB” shares were put in a trust in order to ensure compliance with the technical assistance agreement, among other things.

Commitments and contingencies_

Commitments and contingencies:	12 Months Ended
	Dec. 31, 2023
Commitments and contingencies:
Commitments and contingencies:	Note 15 - Commitments and contingencies: Commitments a. The Company began leasing office space on May 21, 2015, under a lease agreement. This agreement includes an available extension of 60 months. The monthly rent due is USD 27.5 (Ps. 466 approximately). The total minimum future payments derived from the non-cancellable lease agreement that shall be covered in the future are as follows: ​ ​ ​ ​ ​ Up to one year Ps. 5,590 Between one and three years 1,863 Total Ps. 7,453 ​ As of December 31, 2022 and 2023, the amortization per right-of-use assets within the aeronautical and non-aeronautical service cost in the statement of income, was approximately Ps.5,457 and Ps.5,773, respectively. b. On June 22, 2018, the Company received SCT approval for the MDP for the five-year period from 2019 to 2023 in which the Company committed to carry out improvements. On August 19, 2020, the Federal Civil Aviation Agency approved the Company’s request for rescheduling (the deferral of) certain investments corresponding to 2020 for a total amount of Ps.2,292,355, to be fulfilled in 2021, due to contingencies due to COVID-19, which affected the conditions of the production and construction industry, interrupting the continuation of works and signing of new contracts that are indicated in the MDP 2019-2033. On March 31, 2021, the AFAC authorized the reduction and modification of the Capital investments foreseen in the Master Development Plan (MDP), for the period of 2019-2023, regarding the review of maximum rates, without any penalty. On December 11, 2023, the Company received approval from the SCT of the MDP for the five-year period between 2024 and 2028 in which the Company committed to make improvements. As of December 31, 2023, the investment commitments of this MDP are as follows: ​ ​ ​ ​ ​ ​ Period Amount ​ 2024 ​ Ps. 3,708,423 2025 ​ 6,467,609 2026 ​ 7,350,950 2027 ​ 5,244,122 2028 ​ 6,799,906 ​ ​ Ps. 29,571,010 (1) (1) ​ c. Pursuant to the terms for the purchase of the land in Huatulco that occurred in October 2008, the Company had the obligation to build 450 hotel rooms As of December 31, 2020, there was an indefinite extension for this commitment issued by the National Fund for the Promotion of Tourism (FONATUR). During the second quarter of 2021, FONATUR paid the Company Ps. 286,283 for the repurchase of the land in Huatulco, an amount that was the price that the Company initially paid for the land. As of December 31, 2021, there are no longer any obligations to be fulfilled by the Company in relation to this matter. d. As part of the Agreement, Aerostar has committed to fund and complete certain capital and repair projects with respect to the LMM Airport Facilities. Aerostar has no time restrictions to complete these projects, except that they must be made at any time during the term of the Agreement. As these projects are carried out, repairs will be recorded as expenses incurred or capitalized and depreciated according to their nature; consistent with the Company’s accounting policies. Capital projects will be capitalized as part of an intangible concession improvement asset and will be amortized over their useful lives or the remaining life of the concession contract, whichever is less. Some commitments were excluded from the liability for initial obligations assumed due to factors of uncertainty, the variability of future costs and the extended period of time in which commitments can be fulfilled. As of December 31, 2021, 2022 and 2023, Aerostar fulfilled the agreed commitments. Contingencies As of December 31, 2022 and 2023, the Company has confirmed that the results of its lawsuits cannot be accurately predicted as their due processes are currently ongoing and there are not enough elements to determine whether they could largely affect the Company’s financial position in the case of an adverse ruling. e. The Company’s transactions are subject to Mexican federal and state laws as well as Puerto Rico and Colombian law due to its subsidiaries outside of Mexico. f. At the time that the Company was carrying out the competitive bidding process (1998) for the sale of shares of the Airport Groups, the SCT established and communicated that concessionaires could amortize for tax purposes the value of the concession up to 15% a year. In February 2012, the SCT estimated an amount due payable by Cancún in the amount of Ps.865 million pesos against the ruling in question, because it considered that the determination of the 15% amortization was not valid in 2006 and 2007. The Company disagreed with the decision and filed an appeal to overturn this determination. However, in order to adhere to the amnesty program set forth in Transitory Article Three of the new Income Law of 2013, the Company partially desisted from the appeal as it relates to the income tax obligation, but not in regards to the determination of the additional distribution related to employees’ statutory profit sharing, which the Company continues to appeal. During September 2023, a new resolution of the Deconcentrated Tax Audit Administration of Quintana Roo, determined that the amount of profit distribution is Ps. 99.8 million. The Company considered this to be inadmissible and initiated the annulment trial to clarify this decision. As of December 31, 2023, the risk in the event that the judge does not agree with Cancún amounts to Ps. 99.8 million. g. There are currently a number of labor suits in progress against the Company, mainly in relation to involuntary termination. Any sentences that might be handed down not favoring the interest of the Company do not represent significant amounts. The Company is in legal proceedings at the date of this report and a resolution has not been issued yet. h. On August 21, 2019, the Board of Commissioners of the COFECE (Federal Economic Competition Commission) notified Aeropuerto de Cancún, S. A. de C. V. of the resolution issued on July 25, 2019, which provides for the following: (I) administrative liability for having exercised the monopolistic practices described in article 56, section V of the Mexican Federal Economic Competition Law (“LFCE”) (refusal of access); (ii) the imposition of a fine to the Company of Ps.73 million. On the understanding that there is sufficient grounds for defense, the Company has contested the administrative sanction imposed by the COFECE by filing amparo proceedings. The Company considers that the amparo proceedings will not be resolved in a term lower than 2 years from the date of filing, and, therefore, it is under no obligation to pay the fine before the end of such proceedings. In November 2023, a specialized Federal judge granted the Cancun Airport constitutional protection against the COFECE decision and ordered the court to review and justify whether the Company actually incurred the monopolistic practice of “refusal to negotiate” and since when, COFECE and The Cancun Airport appealed this ruling, which is currently pending final resolution by the specialized Court of Appeals. i. On March 17, 2014, the Port Authority of Puerto Rico filed a lawsuit against Aerostar and two fuel sellers at the LMM Airport claiming to be entitled to a fee charged to the fuel sellers of the airport and not to Aerostar. On November 7, 2018 the court ruled in favor of Aerostar and declared that all revenues from the fuel sales fee were to be assigned to Aerostar, but authorized the Ports Authority to charge two cents of the fee per gallon charged to the fuel sellers. The parties appealed the judgement and, on July 31, 2020, the Court of Appeals ruled in favor of Aerostar, determining, among other things, that Aerostar was the only entity entitled to collect and withhold the charge for each gallon of jet fuel, which is dispatched at the LMM airport. On August 31, 2020, the Ports Authority appealed before the Supreme Court. On June 30, 2022, the Supreme Court of Puerto Rico issued a ruling in favor of Aerostar determining, among other things, that Aerostar is the only entity with the right to collect and withhold the fee charge for each gallon of fuel that is dispatched at the LMM Airport. On December 22, 2022, Aerostar filed a joint motion with the Ports Authority to collect consigned funds held by the Supreme Court of Puerto Rico, which, through a declaratory judgment, granted Aerostar the right to collect a total amount of USD 15,641 (approximately Ps. 300,384 ) deposited by the oil sellers to the Accounts Unit of the Honorable Court. This amount was collected by Aerostar in May 2023.

Basis for preparation_

Basis for preparation:	12 Months Ended
	Dec. 31, 2023
Basis for preparation:
Basis for preparation:	Note 16 - Basis for preparation: The accompanying consolidated financial statements at December 31, 2022 and 2023 and for the years ended 2021, 2022 and 2023 have been prepared in accordance with the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standard Board (IASB) and its intrepretations issued by the IFRS Interpretations Commitee (IFRS IC). 16.1) Basis of measurement The consolidated financial statements have been prepared on the historical cost basis. Except for certain financial instruments measured at amortized cost or at their fair value as explained in the accounting policies described below. The consolidated financial statements have been prepared under the going concern basis. 16.2) Use of estimates and judgments The preparation of consolidated financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues and expenses. The areas involving a higher degree of judgment or complexity, or the areas where assumptions and estimates are significant to the consolidated financial statements, are described in Note 19. Critical estimates and assumptions are reviewed regularly. Adjustments to the accounting estimates are recognized in the period in which the estimate is reviewed and in any future period affected.

Summary of the main accounting

Summary of the main accounting policies:	12 Months Ended
	Dec. 31, 2023
Summary of the main accounting policies:
Summary of the main accounting policies:	Note 17 - Summary of the main accounting policies: 17.1) New standards and amendments Some of the amendments and improvements that came into effect as of January 1, 2023 were: ● Amendments to IAS 1 and IFRS Practice Statement No.2 - The IASB amended IAS 1 Presentation of Financial Statements to require entities to disclose their material rather than significant accounting policies. The amendments define what is “material accounting policy information” (being information that, when considered together with other information included in an entity’s financial statements, could reasonably be expected to influence the decisions that primary financial statements users with general purpose take on the basis of those financial statements) and explain how to identify when information about accounting policies is material. Furthermore, they clarify that it is not necessary to disclose immaterial information about accounting policies. If disclosed, it should not obscure important accounting information To support this amendment, the IASB also amended IFRS Practice Statement No.2 Materiality Judgments to provide guidance on how to apply the concept of materiality to accounting policy disclosures. As a result of this modification, the Company has reviewed its accounting policies and has made the corresponding adjustments to reveal only the material policies. ● Amendment to IAS 8, Definition of Accounting Estimates - The amendment to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, clarifies how entities should distinguish changes in their accounting policies from changes in accounting estimates. The distinction is important because changes in accounting estimates are applied prospectively to future transactions and other future events, while changes in accounting policies generally are applied retrospectively to past transactions and other past events, as well as to the current period. This modification did not have an impact on the Company. ● International tax reform – Rules of the Second Pillar model – modifications to IAS 12 – the Organization for Economic Cooperation and Development (OECD) published the International tax reform – Rules of the second pillar model, derived from the digitalization of the economy, rules of the global model against tax base erosion and profit shifting (BEPS). The rules are designed to ensure that large multinational companies within the scope of the rules pay a minimum level of tax on income generated in a specified period in each jurisdiction where they operate The Company operates in three jurisdictions, Mexico, Colombia, Puerto Rico and expects to do so in the Dominican Republic in the next two years. As of December 31, 2023, it is not within the scope of the Second Pillar model rules because this legislation has not been enacted in the jurisdictions where the Company operates. However, the Company has begun to analyze the possible future impacts once the legislation is enacted in these jurisdictions. In the case of Mexico and Colombia, the Company estimates that it will have no potential impact since the effective rate is higher than 15% ( minimum The Company has applied the mandatory exception to recognize and disclose information on deferred tax assets and liabilities arising from Second Pillar income taxes as provided for in the amendments to IAS 12 issued in May 2023. Certain amendments to accounting standards have been published, which are not effective for reporting periods ending December 31, 2023, and have not been adopted in advance by the Company. These modifications are not expected to have a material impact on the Company current or future reporting periods and foreseeable future transaction. 17.2) Consolidation and equity method The consolidated subsidiaries of the Company, for which it has a shareholding as of December 31, 2022 and 2023, are shown as follows: ​ ​ ​ ​ ​ ​ ​ Shareholding ​ ​ ​ percentage (%) ​ Main activity Aeropuerto de Cancún, S. A. de C. V. 100 % Airport services Aeropuerto de Cozumel, S. A. de C. V. 100 % Airport services Aeropuerto de Mérida, S. A. de C. V. 100 % Airport services Aeropuerto de Huatulco, S. A. de C. V. 100 % Airport services Aeropuerto de Oaxaca, S. A. de C. V. 100 % Airport services Aeropuerto de Veracruz, S. A. de C. V. 100 % Airport services Aeropuerto de Villahermosa, S. A. de C. V. 100 % Airport services Aeropuerto de Tapachula, S. A. de C. V. 100 % Airport services Aeropuerto de Minatitlán, S. A. de C. V. 100 % Airport services Cancun Airport Services, S. A. de C. V. (*) 100 % Airport services Aerostar Airport Holdings, LLC ​ 60 % Airport services Sociedad Operadora de Aeropuertos Centro Norte, S.A. ​ 100 % Airport services ASUR Dominicana, LLC. (*) ​ 100 % Commercial RH Asur, S. A. de C. V. 100 % Administrative services Servicios Aeroportuarios del Sureste, S. A. de C. V. 100 % Administrative services Asur FBO, S. A. de C. V. (*) 100 % Administrative services Caribbean Logistics, S. A. de C. V. (*) 100 % Cargo services Cargo RF, S. A. de C. V. (*) 100 % Cargo services (*) These subsidiaries sub-consolidate at Cancún Airport. Aerostar information Aerostar reports its financial information in IFRS, for purposes of consolidating in the Company and in USD The exchange rate used at 2022 and 2023 year end was Ps.19.47 and Ps.16.92 Mexican Pesos per Dollar, respectively. Relevant information about Aerostar and its significant non-controlling interest As of December 31, 2021, 2022 and 2023, the condensed financial information of Aerostar, where there is a significant non-controlling interest, is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December, 31 ​ 2021 2022 2023 Condensed statement of financial position ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ Ps. 2,295,087 ​ Ps. 2,334,403 ​ Ps. 1,518,454 Restricted cash ​ 123,081 ​ ​ 1,272,106 ​ ​ 1,520,581 Other current assets ​ 183,284 ​ ​ 528,297 ​ ​ 165,822 Total current assets ​ 2,601,452 ​ ​ 4,134,806 ​ ​ 3,204,857 Financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Current liabilities ​ ​ (804,548) ​ ​ (1,184,023) ​ ​ (1,033,248) Working capital ​ 1,796,904 ​ ​ 2,950,783 ​ ​ 2,171,609 Land, furniture and equipment ​ 126,494 ​ ​ 115,798 ​ ​ 123,796 Intangible assets, airport concessions - Net ​ 13,656,912 ​ ​ 12,920,453 ​ ​ 11,203,531 Other long term assets ​ 64,442 ​ ​ 90,777 ​ ​ 83,208 Long term debt ​ (6,952,068) ​ ​ (9,891,961) ​ ​ (8,404,199) Other long term liabilities ​ (19,378) ​ ​ (18,265) ​ ​ (14,295) Deferred income tax - Net ​ (518,578) ​ ​ (547,480) ​ ​ (523,262) Shareholders’ equity ​ Ps. 8,154,728 ​ Ps. 5,620,105 ​ Ps. 4,640,388 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December, 31 ​ 2021 2022 2023 Condensed statements of comprehensive income ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue ​ Ps. 3,652,835 ​ Ps. 4,110,028 ​ Ps. 4,174,329 Operating cost and expenses ​ (1,939,555) ​ ​ (2,128,925) ​ ​ (2,390,264) Other income ​ ​ ​ ​ 346,232 ​ ​ ​ Comprehensive financial cost - Net ​ (453,326) ​ ​ (459,471) ​ ​ (412,145) Net income tax ​ (57,529) ​ ​ (59,618) ​ ​ (52,486) Net income for the year ​ 1,202,425 ​ ​ 1,808,246 ​ ​ 1,319,434 Foreign currency translation ​ (207,132) ​ ​ (95,881) ​ ​ (818,522) Total comprehensive income ​ Ps. 995,293 ​ Ps. 1,712,365 ​ Ps. 500,912 ​ On October 20, 2022, Aerostar’s Board of Directors approved a reimbursement of contributed capital for USD165,625 (Ps.2,113,113), and a dividend payment for USD34,375 (Ps.690,833), corresponding to profits for the year 2022, of which 60% corresponds to the Company and 40% to the Avialliance partner. The Company did not change its proportional shareholding in Aerostar, maintaining control with 60% of the capital stock. These payments were not considered a partial disposal of the Company’s interest and the cumulative effects of changes in foreign exchange rates (CTA) were not reclassified to comprehensive income. On September 22, 2023, Aerostar's Board of Directors approved a reimbursement of contributed capital for USD20,000 (Ps.255,167), and a decree and payment of a dividend for USD69,000 (Ps.1,225,463), corresponding to profits for the year 2023, of which 60% corresponds to the Company and 40% to the Avialliance partner, applying an IT withholding to the Company for USD$3,053. The Company did not change its proportional shareholding in Aerostar, maintaining control with 60% of the capital stock, therefore a disposal was not considered and the cumulative effects of conversion were not reclassified from comprehensive income. As regards the non-controlling interest in Aerostar’s subsidiary, there are no significant restrictions on the possibility of gaining access to files or using them for the payment of liabilities. Airplan information Airplan records and reports its financial information in IFRS as adopted in Colombia and their corresponding IFRIC issued by the IASB and in Colombian pesos. For purposes of consolidating Airplan in the Company, a conversion to Mexican pesos is performed. The exchange rate used at 2022 and 2023 year end was Ps.248.48 and Ps. 227.92 Colombian Peso per Mexican Peso, respectively. a. Subsidiaries Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. They are deconsolidated from the date that control ceases. Intercompany transactions, balances, revenues and expenses due to transactions between the group companies were eliminated. The non-realized results were also eliminated. The subsidiaries’ accounting policies are consistent with the policies adopted by the Company. The Company uses the purchase method to recognize business acquisitions. The consideration for the acquisition of a subsidiary is determined based on the fair value of the net assets transferred, the liabilities assumed and the capital issued by the Company. The Company defines a business combination as a transaction in which it obtains control of a business, through which it has the power to govern and manage the relevant activities of the of assets and liabilities of said business with the purpose of providing return in the form of dividends, lower costs or other economic benefits directly to investors. The consideration transferred in the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Company. The consideration transferred includes the fair value of any asset or liability that results from a contingent consideration agreement. The identifiable assets acquired, the liabilities and contingent liabilities assumed in a business combination are initially measured at their fair value on the date of acquisition. The Company recognizes any non-controlling interest in the acquired entity based on the proportional part of the non-controlling interest in the net identifiable assets of the acquired entity. Costs related to the acquisition are recognized as expenses in the consolidated statement of income as incurred. Goodwill is initially measured as the excess of the consideration paid and the fair value of the non-controlling interest in the acquired subsidiary over the fair value of the identifiable net assets and the liabilities acquired. If the consideration transferred is less than the fair value of the net assets of the acquired subsidiary in the case of a purchase at a bargain price, the difference is recognized directly in the consolidated statement of income. If the business combination is reached in stages, the book value at the date of acquisition of the participation previously held by the Company in the acquired entity, is remeasured at its fair value at the acquisition date. Any loss or gain resulting from such remeasurement is recognized in the results of the year. b. Changes in the interests of subsidiaries without loss of control Transactions with non-controlling interests that do not result in loss of control are accounted for as equity transactions, which are transactions with shareholders in their capacity as owners. The difference between the fair value of the consideration paid and the interest acquired in the carrying value of the net assets of the subsidiary is recorded in stockholders’ equity. Gains or losses on the sale of non-controlling interests are also recorded in stockholders’ equity. c. Disposal of subsidiaries or associates When the Company loses control or significant influence over one entity, any retained interest in the entity is measured at fair value, recognizing the effect in profit or losses. Subsequently, the fair value is the initial carrying amount for the purpose of determining the retained interest as an associate, joint venture or financial asset, as appropriate. Additionally, the amounts previously recognized in Other Comprehensive Income (OCI) relating to those entities are canceled as though the Company had directly disposed of the related assets or liabilities. This means that the amounts previously recognized in OCI are reclassified to profit or losses of the period. If the interest in an associate is reduced, but significant influence is maintained, only a proportional part of the amounts previously recognized in other comprehensive income will be reclassified to results as appropriate. d. Acquisition in stages The additional acquisition in joint ventures accounted under the equity method is considered a business combination conducted in stages, which means that the fair value of interest previously acquired was also revalued. e. Associate Associates are all entities over which the Group exercises significant influence but not control. Generally, in these entities the Group maintains a participation of between 20% and 50% of the voting rights. Investments in associates are valued using the equity method and are initially recognized at cost (see section h. Equity method). On May 18, 2023, our subsidiary ASUR Dominicana LLC (ASUR Dominicana), a limited liability company organized under the laws of the State of Delaware, United States of America, and a subsidiary of Cancun Airport, entered into an investment agreement with Aeropuerto Bávaro International AIB, S.A.S. (AIB), CVC One, Inc., Grupo Abrisa, S.R.L., Muñoz Investment Banking Group Fund, LLC., Abraham Jorge Hazoury Toral and Alberto Alejandro Durán Santana, with the purpose of developing and constructing an international airport in Bávaro, Dominican Republic, agreeing to maintain a 25% stake in Aeropuerto Internacional de Bávaro AIB, S.A.S. The contract stipulates an estimated total investment of USD66 million once construction is completed. The initial investment was USD17.8 million. As of December 31, 2023, the construction license for the Bávaro International Airport, S.A.S. has not yet been authorized. The Company acquired contractual obligations through an investment agreement entered into on May 18, 2023, whose main objective is the development and construction of the Bávaro International Airport in the Dominican Republic. Said agreement mentions that the Company is obliged to acquire up to 25% stake (USD$66 million) in the Bávaro International Airport Company AIB, S.A.S. As of December 31, 2023, the amount pending to be invested amounts to USD$48.1 million, the agreement conditions that this pending obligation must be carried out once approval is obtained with the government where the Airport will be built, said approval does not It is under the control of the Company but of the Dominican Institute of Civil Aviation (IDAC), this future share purchase obligation qualifies as a derivative at fair value through profit or loss, which was not material for its recognition as of December 31, 2023. ASUR Dominicana received from AIB a mortgage guarantee on part of the properties corresponding to the Bávaro International Airport AIB, for a total value of USD$25 million as a guarantee for the initial payment of ASUR Dominicana's capital contribution. Additionally, in the event that the construction of the Bávaro International Airport AIB is not carried out, within a period of three years from the initial payment of the capital contribution of the Company, or the project permit is revoked by the authorities in a definitive and unappealable manner, the current shareholders will purchase the shares of ASUR Dominicana for the total amount that has been paid for them. This right to recover the investment qualified as a financial asset measured at fair value, in addition to the recognition of the equity method within the investment in associates’ category. As of December 31, 2023, the fair value of the financial asset is equal to the cost of the investment, to which the 25% equity method in said investment was additionally recognized. f. Joint Arrangements Under IFRS 11 investments in joint arrangements are classified as either a joint operation or a joint venture depending on the contractual rights and obligations of each investor, rather than the legal structure of the joint arrangement. g. Joint ventures Interest in joint ventures is accounted for under the equity method, after being initially recognized at cost in the consolidated statement of financial position. On February 20, 2020, our subsidiary Aeropuerto de Cancún entered into a contractual agreement with Aviation Investments, LLC, to set up a joint venture through a separate legal entity called Airport Development Group, LLC, with each Company holding an interest of 50%. Initial investment amounted to USD500 (Ps.10,556). According to the agreement, decisions on the relevant activities of the entity require unanimous consent of both parties. The Company assessed the nature of the transaction and determined it was a joint venture. Joint ventures are recognized through the equity method. In July 2023, the joint contract with Airport Development Group, LLC was canceled and Aviation Investments, LLC reimbursed ASUR for the total amount of its initial investment. h. Equity method Under the equity method, investments are initially recognized at cost and are subsequently adjusted to recognize equity in post-acquisition results, as well as movements in other comprehensive income. Dividends received or receivable from joint ventures are recognized as a reduction in the amount of the investment. When the Company’s share in the losses of a joint venture equals or exceeds its share in the joint venture (which includes any long-term interest that is in substance part of the Company’s net investment in the joint venture), the Company does not recognize additional losses, unless it has incurred obligations or made payments on behalf of or on behalf of the joint venture. Unrealized income on transactions between Group Companies and their joint ventures are eliminated up to the amount of the Group’s interest in the joint venture. Unrealized losses are also eliminated unless the transaction provides some evidence of impairment of the transferred asset. The accounting policies of the investments accounted for under the equity method have changed when necessary to ensure consistency with the policies adopted by the Company. i. Capital reduction in foreign subsidiaries The capital reductions without changing the parent’s proportional percentage interest holding, is not considered a partial disposition. Since the Group maintains the same ownership percentage and continues to control the subsidiary abroad, the cumulative effects of the translation effect are not reclassified to the statement of comprehensive income. 17.3) Conversion of foreign currencies Functional currency and reporting currency Items included in the consolidated financial statements of each of the companies of the Company are measured in the currency of the primary economic environment in which the entity operates, i.e., its “functional currency” which is also the reporting currency. The consolidated financial statements are presented in thousands of Mexican pesos, which is the Company’s reporting currency. 17.3.1) Consolidation of subsidiaries and associates with a functional currency different from the reporting currency The results and financial position of Aerostar, Airplan and ASUR Dominicana (none of which handle a currency that corresponds to a hyperinflationary economy) expressed in a functional currency other than the reporting currency are converted to the reporting currency as follows: i. The assets and liabilities recognized in the consolidated statement of financial position are translated at the exchange rate on the balance sheet date. ii. The stockholders’ equity in the consolidated statement of financial position is translated using the historical exchange rates. iii. Income and expenses recognized in the consolidated statement of income are translated at the average exchange rate for each year (unless that average is not a reasonable approximation of the effect of translating the results derived from the exchange rates prevailing at transaction dates, in which case the Company uses the respective rates). iv. The resulting exchange differences are recognized within OCI. Goodwill and fair value adjustments that arise on the date of acquisition of a foreign operation to measure them at fair value are recognized as assets and liabilities of the foreign entity and are converted at the closing exchange rate. 17.3.2) Transactions in foreign currency and results from exchange fluctuations Operations carried out in foreign currency are recorded in the functional currency applying the exchange rates in effect at the transaction date or the exchange rate at the date of the valuation when the items are revalued. Exchange differences arising from fluctuations in the exchange rates between the transactions and settlement dates, or the consolidated statement of financial position date, are recognized in the consolidated comprehensive income statement. 17.4) Cash and cash equivalents Cash and cash equivalents include cash, bank deposits and other highly liquid investments with low risk of changes in value and maturing within three months or earlier. As of December 31, 2022 and 2023, cash and cash equivalents consisted primarily of peso and dollar denominated bank deposits and peso denominated investment bonds issued by the Mexican Federal Government. 17.5) Fiduciary rights In accordance with the requirements of the concession agreement, Airplan was required to constitute a trust, with Fiduciaria Bancolombia as trustee, to administer the concession’s resources and to oversee the payment of the concession’s obligations by the concessionaire. Airplan transfers all of the gross income it receives and all of the debt and capital resources it obtains from the administrations of the concession. 17.6) Restricted cash Restricted cash is presented as current if it is expected to be used within 12 months from the reporting date. Any funds restricted beyond 12 months are recorded as non-current. Restricted cash includes cash that is restricted in access and use. The nature of the restrictions includes pre-use approvals and restrictions imposed by bond placement contracts and federal agency funds related to capital expenditures. Aerostar maintains cash restricted by a requirement of the debt instruments in the amount of Ps.1,175,622 and Ps.1,159,700 as of December 31, 2022 and 2023 respectively and has restricted cash for PFC in the amount of Ps.96,485 and Ps.360,880 as of December 31, 2022 and 2023, respectively. Mexico maintains restricted cash of Ps.148,621 and Ps.94,820 as of December 31, 2022 and 2023 respectively held as part of the fulfillment of its infrastructure investment commitments described in the MDP. (See Note 5.1.) Restricted cash is presented in the statement of cash flows within financing activities in relation to the reserves to which it is obligated in accordance with the bond placement agreements and in investment activities, which are related to the investment in airport infrastructure. (See Note 5.1.) 17.7) Financial assets a. Classification. - the Company classifies its financial assets into the following measurement categories: a) financial assets measured at amortized cost; and b) financial assets subsequently measured at fair value (either through other comprehensive income or through profit or loss). At present, the Company does not hold any financial assets. This classification depends on the business model of the Company to manage its financial instruments and the terms of the instrument’s contractual cash flows. The Company reclassifies financial assets when, and only when, it changes its business model for the management of those assets. The Company’s financial assets are measured at amortized cost, since contractual terms comply with the SPPI (solely payment of principal and interest) requirement, and the Company’s business model is achieved by collecting cash flows. b. Measurement. - At initial recognition, financial assets at amortized cost are measured at fair value plus transaction costs that are directly attributable to their acquisition. Transaction costs of financial assets measured at fair value (through profit or loss or through other comprehensive income) are recognized in profit or loss as incurred. Gains and losses on assets measured at fair value are recorded in profit or loss or in other comprehensive income. Financial assets with embedded derivatives are considered as a whole if it is determined that the cash flows correspond exclusively to the payment of principal and interest. Accounts receivable are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Investments in financial instruments and accounts receivable included as current assets, except for maturities greater than 12 months following the date of the Statement of Financial Position. These are classified as non-current assets. Loans, accounts receivable and securities investment are initially recognized at fair value plus directly attributable transaction costs, and subsequently measured at amortized cost. c. Impairment. - Impairment losses are presented as net impairment losses within the operating result. Subsequent recoveries of previously canceled amounts are credited against the same line. For accounts receivable, the Company applies the simplified approach allowed by IFRS 9, which requires that the expected losses over the life of the instrument be recognized from the initial recognition of accounts receivable. (See Note 6.3.). 17.8) Leasing 17.8.1) As lessor The leasing of terminal space made by the Company in its capacity as lessor at the terminals is documented by contracts with either fixed income or monthly fees based on the higher amount of a minimum monthly fee or a percentage of the lessee’s monthly revenue. Since the leased assets are part of the concession assets and thus do not belong to the Company, there is no transfer of the risks and rewards of ownership and therefore are classified as operating leases. Revenues from operating leases are recognized in the statement of comprehensive income as non-aeronautical revenues on a straight line basis over the lease term. 17.9) Land, furniture and equipment Furniture and equipment are recorded at cost less accumulated depreciation and impairment loss. The cost includes expenses directly attributable to the acquisition of those assets and all costs associated with placing the assets in the location and in the condition necessary for them to operate as intended by management. Land is recorded at cost and it is not depreciated. Depreciation of other items of plant and equipment is calculated on the straight-line method based on the residual values over their estimated useful lives. The percentage of depreciation taken per year according to the useful lives at the acquisition date of the furniture and equipment are as shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 2023 ​ ​ ​ ​ ​ ​ ​ Furniture equipment 10 to 20 % 10 to 20 % Machinery 10 to 20 % 10 to 20 % Computer equipment 20 to 33 % 20 to 33 % Transportation equipment 20 to 25 % 20 to 25 % Improvements to leased premises 10 % 10 % ​ The residual values, useful life and depreciation method are reviewed and adjusted, if necessary, on an annual basis. 17.9.1) Land Land represents, mainly, a territorial extension for which the Company had an obligation of constructing 450 hotel rooms along with FONATUR in Huatulco which were recorded at its cost and are not subject to depreciation. During the second quarter of 2021, FONATUR and the Company entered into an agreement to terminate the sales contract for the land of Huatulco, and FONATUR paid the Company Ps.286,283 which was the price that the Company initially paid for the land. (See Note 15.c). 17.10) Intangible assets 17.10.1) Concessions The airports that are part of the Company performed the analysis of the following criteria that must be taken into account to know if they are within the scope of IFRIC 12: a. The grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them at what price. ● The grantor does not need to have full price control; it is sufficient that the price is regulated by the grantor, the contract or the regulator. ● The grantor can control the price through a limit mechanism. ● The price can vary from fixed price arrangements to those based on a formula up to a maximum price. b. The grantor controls, through ownership, the right of benefits or otherwise, any significant residual interest in the infrastructure at the end of the term of the agreement. Taking into consideration the foregoing, these criteria are applicable to each of the concessions that the Company has, which is why their measurement and determination will be considered within the scope of IFRIC 12. In addition, at the end of all the concessions, all assets become the property of the nation in which the concession is located. Within the scope of IFRIC 12, the respective assets can be classified as: Financial assets: when the licensor establishes an unconditional right to receive cash flows and other financial assets independently of the use of the public service by the users. Intangible assets: only when the licensor agreements do not establish a contractual right to receive cash flows and other financial assets from the licensor, independently of the use of the public service by the users. Airport concessions have been considered within the scope of IFRIC 12 as an intangible asset because they comply with the above provisions and no financial assets have been recognized in that regard. Mexico: Rights-to-use airport facilities and airport concessions include the acquisition of the nine airport concessions and the rights acquired. Amortization is computed using the straight-line method over the estimated useful life of the concessions, (original term of 50 years as of November 1, 1998); 25 years as of December 31, 2023. Aerostar: Aerostar’s airport concession, which includes the obligation to make certain capital expenditures in improvement projects, is considered an intangible asset and is recognized at cost less accumulated amortization and impairment losses. Amortization is calculated using the straight-line method during the term of the agreement (40 years); 29 years as of December 31, 2023. Airplan: In the case of Airplan, the right granted by the Concession Contract No. 8000011-OK and Public Tender No. 10000001OL2010, respectively, is recorded as an intangible asset, through which the grantors assign to the Company the regulated and unregulated income corresponding to each of the airports subject to the concession. In turn, the costs per loan that are related to the works in execution are part of the intangible. The intangible asset resulting from the recognition and updating of the estimated income of the contract is amortized based on the proportion of the accumulated income of the contract and the total income. Amortization is recognized in the results of the period. The useful life for the amortization was determined as the duration of the concession and the amortization rate is calculated based on the percentage of execution of the revenues with respect to the total expected income of the financial model of the Company. The concession had a minimum term that ended 2015, however, in accordance with the complementary works carried out and the measurement of the expected income against the income generated, the concession will have a useful life until the year 2032, 9 years as

Financial risk management_

Financial risk management:	12 Months Ended
	Dec. 31, 2023
Financial risk management:
Financial risk management:	Note 18 - Financial risk management: The Company is exposed to financial risks that result from changes in interest rates, foreign exchange rates, price risk, liquidity risk and credit risk. The Company controls and maintains the treasury control functions related to transactions and global financial risks through practices approved by its Executive Board and Board of Directors. This note contains information regarding the Company’s exposure to each of the aforementioned risks, and the objectives, policies and procedures to measure and manage risk. The main risks to which the Company is exposed are: ​ ​ ​ 18.1) Market risk 18.1.1) ​ Interest rate risk 18.1.2) ​ Exchange rate risk 18.1.3) ​ Price risk 18.2) ​ Liquidity risk 18.3) ​ Credit risk - credit quality 18.4) ​ Capital management 18.5) ​ Fair value ​ 18.1) Market risk 18.1.1) Interest rate risk The Company has contracted bank loans to partially finance its operations. These transactions expose the Company to interest risk, with the main exposure to the risk of variable interest rates resulting from changes in the market base rates Santander bank charge interest based on TIIE 28 days plus 1.50 points maturing in 2022 and 2024, which were paid in advance. As of September 2021, the Santander bank charges interest based on the 28-day TIIE rate plus 1.50 points maturing in 2024, and BBVA Mexico bank charges interest based on the 28-day TIIE rate plus a applicable margin that fluctuates between 1.40 to 1.90 points maturing in 2028. As of December 31, 2023, the reference rates used by the Company (TIIE and DTF) have suffered considerable increases compared to the year that ended on December 31, 2022, due to the economic uncertainty and increase in inflation. Although, at short term, there is a risk of an increase in interest rates, the Company has cash of 11.2 times to pay the amount of debt and short-term loans. As of December 31, 2021 and 2022, there are no loans referenced to the LIBOR rate. ​ 18.1.2) Exchange rate risk The Company is exposed to minor risk for changes in the value of the Mexican Peso against the U. S. Dollar. Historically, a significant portion of income generated by the Company (mainly derived from the fees charged to international passengers) is denominated in U. S. Dollars, and despite that, income is invoiced in Pesos at the average exchange rate of the previous month and likewise the cash flows are collected in Pesos. In addition, in August 2023 the Company contracted two investments in financial instruments denominated in US dollars (See Note 6.4). At December 31, 2022 and 2023, the Company is exposed to exchange rate risk for monetary position is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 ​ ​ (Thousands of dollars) Asset ​ Ps. 372,991 ​ Ps. 507,164 Liability ​ (5,520) ​ ​ (6,419) Monetary active position Ps. 367,471 ​ Ps. 500,745 ​ At December 31, 2022 and 2023, the exchange rate was Ps.19.47 and Ps.16.92, respectively. Had the currency weakened by 5% in 2022 (5% in 2023) with respect to the U.S. Dollar, the Company would have had a gain on monetary position at the close in the amount of Ps.357.8 million in 2022 (monetary gain of Ps.423.6 million in 2023). As of April 15, 2024, the date of issuance of this report, the last known exchange rate was Ps.16.6693. 18.1.3) Price risk The rate regulation system applicable to the airports of the Company imposes maximum rates for each airport, which should not be exceeded on an annual basis. The maximum rates are the maximum annual amount of revenues per workload unit (equal to one passenger or 100 kg (220 pounds) of cargo). If the maximum annual rate is exceed, the government authorities could revoke one or more of the Company’s airport concessions in Mexico. The Company monitors and adjusts its income on a regular basis in order for its annual invoicing not to exceed the maximum rate limits at each of the airports operated by the Company in Mexico. In the case of the Aerostar and Airplan concessions, there are no maximum ceilings established by the corresponding Government. Concentrations: At December 31, 2022 and 2023, approximately 59.1% and 59.3%, of revenue, not including income from construction services, resulted from operations at the Cancún International Airport. 18.2) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its funding requirements. The Company’s management has established policies, procedures and limits of authority that govern the Treasury function. Treasury is responsible for ensuring liquidity and managing the working capital to ensure payments to suppliers, debt servicing and funding of operating costs and expenses. The Company is cautious about liquidity risk and maintains sufficient cash and negotiable instruments and the availability of financing through an adequate amount of credit facilities to meet obligations at maturity and settle trading positions. At period end on December 31, 2021, 2022 and 2023 the Company had demand deposits amounting to Ps.8.770.062 and Ps.13,174,991 and Ps.13,872,897 respectively, and as of December 31, 2022 an available credit lines amounting to USD20,000 (approximately Ps.338,380), to manage liquidity risk. which as of December 31, 2023 has not drawn on this line of credit. Due to the dynamic current situation and uncertainty, the Company’s Treasury function maintains flexibility in the funding under credit lines and keeping availability. Company’s management changes its liquidity reserves forecast (including unused credit lines) and cash and cash equivalents based on expected cash flows. In general, this is conducted at country level for operating entities of the Company according to practices and limits set. These limits vary in each country, taking into account the liquidity of the market in which the Company operates. Additionally, the Group’s policy on liquidity management includes cash flows projections in the main currencies and the consideration of the necessary level of liquid assets to meet these projections; the control of liquidity ratios of the Statement of Financial Position regarding the internal and external regulatory requirements, and the maintenance of the debt financing plans. The following table shows the liquidity position for each country where the Company operates. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and Loans and Loans and ​ ​ ​ cash ​ Short - term ​ Long - term ​ Total Loans December 31, 2022 ​ equivalents ​ Debt ​ Debt ​ and Debt Mexico ​ Ps. 9,573,039 ​ Ps. 1,486,817 ​ Ps. 2,505,318 ​ Ps. 3,992,135 Aerostar ​ ​ 2,334,403 ​ ​ 377,215 ​ ​ 9,891,961 ​ ​ 10,269,176 Airplan ​ 1,267,549 ​ 5,964 ​ ​ 937,486 ​ ​ 943,450 Total ​ Ps. 13,174,991 ​ Ps. 1,869,996 ​ Ps. 13,334,765 ​ Ps. 15,204,761 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and Loans and Loans and ​ ​ ​ cash ​ Short - term ​ Long - term ​ Total Loans December 31, 2023 ​ equivalents ​ Debt ​ Debt ​ and Debt Mexico ​ Ps. 9,770,273 ​ Ps. 883,153 ​ Ps. 1,639,821 ​ Ps. 2,522,974 Aerostar ​ 1,518,455 ​ ​ 344,048 ​ ​ 8,404,199 ​ ​ 8,748,247 Airplan ​ 2,584,169 ​ ​ 6,438 ​ ​ 947,111 ​ ​ 953,549 Total ​ Ps. 13,872,897 ​ Ps. 1,233,639 ​ Ps. 10,991,131 ​ Ps. 12,224,770 ​ The following table presents the analysis of the net financial liabilities of the Company based on the period between the date of the statement of consolidated financial position and the maturity date, including undiscounted contractual cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Under Between 3 months Between 1 Between 2 and At December 31, 2022 ​ 3 months ​ and one year ​ and 2 years ​ 5 years Bank loans and interest Ps. 637,733 ​ Ps. 944,235 ​ Ps. 1,354,415 ​ Ps. 1,900,147 Long term debt 158,279 ​ ​ 280,166 ​ ​ 973,931 ​ ​ 2,377,822 Suppliers 307,068 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ 1,170,318 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Bank loans and interest ​ Ps. 853,062 ​ Ps. 388,439 ​ Ps. 787,830 ​ Ps. 2,163,132 Long term debt ​ ​ 342,243 ​ ​ 348,518 ​ ​ 698,955 ​ ​ 2,128,755 Suppliers ​ ​ 306,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ 1,156,955 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The following table shows the Company’s short term liquidity as of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Current assets Ps. 18,080,170 ​ Ps. 18,733,197 Current liabilities 5,563,973 ​ ​ 4,827,227 Short term position (liquidity) Ps. 12,516,197 ​ Ps. 13,905,970 ​ 18.3) Credit risk - credit quality The financial instruments that are potentially subject to credit risks consist mainly of accounts receivable. Income obtained from fares charged to passengers is not guaranteed and therefore the Company faces the risk of not being able to collect the full amounts invoiced in the event of insolvency of its clients, the airlines. The Company frequently reviews financial instruments and tests them for impairment. (See Note 6.3). Due to the COVID-19 contingency that has affected the travel industry, and the economic recession caused by the pandemic COVID-19, the Company negotiated to extend the payment terms of the agreements with some clients by signing promissory notes with a term of no more than one year, to secure payment. As of December 31, 2021 the balance of the account of documents receivable from third parties in Mexico amounts to Ps.4,463. As of December 2022, the balance owed by the Company’s clients in connection with the aforementioned agreements was settled. (See Note 6.2). In the year 2023, the airlines Viva Air and Ultra Air Airplan’s former clients, reported substantial losses and commenced a liquidation proceeding. In addition to this, the income from passenger fees from the main client airlines had decreased. The clients balance as of December 31, 2023, amounts to Ps.23,415, most of which is not guaranteed. Therefore, in the event of insolvency of any of the airlines, the Company would have no certainty of recovering the total sum of amounts invoiced to the airlines for passenger fees. In August 2010, Grupo Mexicana filed for bankruptcy. Grupo Mexicana owes the Company Ps.128,000 for passenger fees. As a result of Grupo Mexicana’s bankruptcy, the Company at that time had, its reserve for uncollectable accounts by Ps.128,000. The Company has determined that it may not be able to collect that amount. (See Note 6.3). The Company operates under three methods to collect from Airlines: a) Credit, mainly offered to airlines with which there is a history of frequent and stable flights, b) Advances, from airlines with reasonably stable flights or that are in the exploration stage of routes or destinations, and c) Cash, mainly offered for Charter flights and airlines with new flights. With this segregation, the Company reduces its collection risk since the airlines that operate under methods b) and c) do not generate accounts receivable. Cash and cash equivalents are not subject to credit risks since the amounts are kept at financial institutions of good standing, and investments are subject to lower significant risk as they are being backed by the Mexican Federal Government or institutions with AAA high market ratings. Investments in financial instruments are not subject to credit risks since the amount is kept in a solid financial institution with AAA high market ratings. 18.4) Capital management The objective of management is to safeguard the Company’s ability to continue operating as a going-concern in order to provide returns for stockholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. These activities are monitored through the review of information pertaining to the Company’s operation and the Industry. This effort is coordinated by the CEO. Through a planning method, detailed simulations are formulated of identified risks as they are known. The risks identified are valued in terms of probability and impact and are presented to the proper authorities. The result of all these activities is reported to the market through 20-F reports, the Mexican Circular Unica and quarterly reports by a financial Risk Analysis Committee that reports to Company’s Board of Directors. ​ During the year, there was no material uncertainty regarding the Company’s ability to continue as a going concern. At December 31, 2022 and 2023, the Company’s Board has a reasonable expectation that the Company has the appropriate resources to continue operating at least for the next twelve months and that the use of the going concern basis of accounting is appropriate. 18.5) Fair value Financial instruments (bank loans and long term debts), at amortized cost in accordance with the valuation method used are at level 2 in 2022 and 2023, there are no financial instruments carried at fair value. The different levels have been defined as follows: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for similar instruments in active markets; quoted prices for instruments, identical or similar, in non-active markets and valuations through models where all significant data are observable in the active markets. Level 3: Asset or liability input that is not based on observable market data (i.e., non-observable). The fair value of financial instruments traded in active markets is based on market prices quoted at the consolidated statement of financial position closing date. A market is considered active if quotation prices are clearly and regularly available through a stock exchange, trader, dealer, industry group, price fixing services, or regulatory agency, and those prices reflect regularly and on current bases the market transactions under independent conditions. The quoted price used for the financial assets held by Company’s is the current offer price.

Critical accounting judgments a

Critical accounting judgments and key sources of estimation uncertainty:	12 Months Ended
	Dec. 31, 2023
Critical accounting judgments and key sources of estimation uncertainty:
Critical accounting judgments and key sources of estimation uncertainty:	Note 19 - Critical accounting judgments and key sources of estimation uncertainty: In applying the Company’s accounting policies, which are described below, Company management is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities. Estimates and assumptions are based on historical experience and other factors considered relevant. Actual results could differ from those estimates. Critical accounting judgments Significant information on assumptions, critical judgments and uncertainty estimations recognized in the consolidated financial statements are as follows: 19.1 Revenue 19.2 Useful life of the Airplan concession 19.3 Evaluation of impairment of intangible assets, airport concessions and goodwill 19.1 Revenue As mentioned in Note 18.1.3, the Company regularly monitors and adjusts income so as to avoid exceeding the maximum rate at each of the airports operated by the Company in Mexico, which is the annual maximum income per traffic unit that can be received, and therefore the amount that the Company can record for services rendered whose prices are regulated. If the Company recognized income exceeding that maximum rate, the authorities could cancel one or more airport concessions. Therefore, the Company regularly monitors regulated income in Mexico to ensure it does not exceed the limit. The application of the procedure established in the concession titles for determining whether revenues are in excess of the maximum rates and securing the necessary information are complex procedures. Among the information used in determining the maximum rate is passenger traffic and cargo statistics, in addition to variables such as the National Producer Price Index (excluding oil), authorized rates for airport services and the Rate for Airport Use published by the Mexican regulator. 19.2 Useful life of the Airplan concession The overall duration of the Airplan concession depends on the revenues generated by the Colombian airports. In particular, the concession remains in effect until the date on which any of the following events occur: ● That the regulated revenues generated are equal to the expected regulated revenues, provided that by that time 15 years have elapsed from the date of subscription of the certificate of execution. ● That 25 years have elapsed since the date of execution of the execution start certificate, regardless of whether, at the time, the regulated revenues generated have not matched the value of the expected regulated revenues. ● If the regulated income generated equals the expected regulated income before 15 years have elapsed from the date of execution of the certificate of execution, the duration of the execution of the contract will be, in any case, 15 years. It must be taken into account, for purposes of the regulated revenues expected according to the definition of the concession contract that the expected regulated revenue will increase once each of the complementary works (mandatory or voluntary) is delivered to the grantor. The useful life for the amortization was determined as the duration of the concession and the amortization is calculated on a linear basis based on the years in which the recovery of the expected income of the financial model held by the Company is expected. The minimum term of the concession was the year 2022; however, in accordance with the complementary works carried out and the measurement of the expected income against the income generated, the concession will have a minimum useful life until the year 2032, and in accordance with the legal terms, the Concession may extend until 2048. The Company conducts sensitivity analyses to determine the level of possible changes in the assumptions used to determine the useful life of the concession, in order to determine if the useful life would change significantly. At December 31, 2021, 2022 and 2023 the expected total revenues considering the additional works amount to Ps.14,381,166, Ps.12,634,029, and Ps.12,450,476, respectively. 19.3 Evaluation of impairment of intangible assets, airport concessions and goodwill Intangible assets, airport concessions and goodwill are assessed for impairment whenever events or changes in circumstances indicate that the value of the intangible assets could be impaired and at least once a year in the case of goodwill. To determine whether the value of intangible assets and goodwill has been impaired, the cash generating unit relating to the intangible asset and goodwill has to be valued using present value techniques. By applying this valuation technique, the Company is based on a series of factors, including historical results, business plans, forecasts and market data. This is further described in Note 8.1. As can be deducted from this description, changes in the conditions of these judgments and estimates can significantly affect the assessed value of intangible assets and goodwill.

Consolidated statements of ca_2

Consolidated statements of cash flows:	12 Months Ended
	Dec. 31, 2023
Consolidated statements of cash flows:
Consolidated statements of cash flows:	Note 20 - Consolidated statements of cash flows: As of December 31, 2021, 2022 and 2023, the analysis of net debt and movements in net debt is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Long - term debt ​ Bank Loans ​ 2021 2022 2023 2021 2022 2023 Short-term debt (Note 11) ​ Ps. 353,672 ​ Ps. 377,215 ​ Ps. 344,048 ​ ​ ​ ​ ​ ​ ​ ​ ​ Short-term bank loans (Note 10) ​ ​ ​ ​ ​ ​ ​ Ps. 224,472 ​ Ps. 1,492,781 ​ Ps. 889,591 Long-term bank loans (Note 10) ​ ​ ​ ​ ​ ​ ​ ​ 6,603,006 ​ ​ 3,442,804 ​ ​ 2,586,932 Long-term debt (Note 11) ​ 6,598,397 ​ 9,891,961 ​ 8,404,199 ​ ​ ​ ​ ​ ​ ​ ​ ​ Balances at December 31 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 8,748,247 ​ Ps. 6,827,478 ​ Ps. 4,935,585 ​ Ps. 3,476,523 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balances at January 1 of the debt-net ​ Ps. 6,972,176 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 6,928,170 ​ Ps. 6,827,478 ​ Ps. 4,935,585 Interest expense ​ 454,863 ​ 523,488 ​ 552,046 ​ ​ 387,523 ​ ​ 332,030 ​ ​ 573,816 Bank loans(Note 10) ​ ​ ​ ​ ​ ​ ​ ​ 4,650,000 ​ ​ ​ ​ ​ ​ Long-term debt (Note 11) ​ ​ ​ ​ ​ 3,947,522 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Interest paid ​ (428,530) ​ (532,579) ​ (519,601) ​ ​ (480,168) ​ ​ (547,042) ​ ​ (547,505) Principal payments ​ (220,961) ​ (222,568) ​ (200,535) ​ ​ (4,429,334) ​ ​ (1,498,076) ​ ​ (1,475,000) Foreign currency translation ​ 174,521 ​ (398,756) ​ (1,352,839) ​ ​ (228,713) ​ ​ (178,805) ​ ​ (10,373) Balances at December 31 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 8,748,247 ​ Ps. 6,827,478 ​ Ps. 4,935,585 ​ Ps. 3,476,523 ​

Subsequent Event_

Subsequent Event:	12 Months Ended
	Dec. 31, 2023
Subsequent Event:
Subsequent Event:	Note 21 - Subsequent Event: At December 31, 2023 to the date of issuance of these consolidated financial statements, there were no events that could have a significant effect on the information contained in the consolidated financial statements.

Authorization of the consolidat

Authorization of the consolidated financial statements:	12 Months Ended
	Dec. 31, 2023
Authorization of the consolidated financial statements:
Authorization of the consolidated financial statements:	Note 22 - Authorization of the consolidated financial statements: The consolidated financial statements and their twenty two notes are an integral part of the consolidated financial statements, which were authorized and proposed for their issuance to the Board of Directors on April 15, 2024 by Mr. Adolfo Castro Rivas, Chief Executive Officer of Grupo Aeroportuario del Sureste, S.A.B. de C.V.

Summary of the main accountin_2

Summary of the main accounting policies: (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of the main accounting policies:
New standards and amendments	17.1) New standards and amendments Some of the amendments and improvements that came into effect as of January 1, 2023 were: ● Amendments to IAS 1 and IFRS Practice Statement No.2 - The IASB amended IAS 1 Presentation of Financial Statements to require entities to disclose their material rather than significant accounting policies. The amendments define what is “material accounting policy information” (being information that, when considered together with other information included in an entity’s financial statements, could reasonably be expected to influence the decisions that primary financial statements users with general purpose take on the basis of those financial statements) and explain how to identify when information about accounting policies is material. Furthermore, they clarify that it is not necessary to disclose immaterial information about accounting policies. If disclosed, it should not obscure important accounting information To support this amendment, the IASB also amended IFRS Practice Statement No.2 Materiality Judgments to provide guidance on how to apply the concept of materiality to accounting policy disclosures. As a result of this modification, the Company has reviewed its accounting policies and has made the corresponding adjustments to reveal only the material policies. ● Amendment to IAS 8, Definition of Accounting Estimates - The amendment to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, clarifies how entities should distinguish changes in their accounting policies from changes in accounting estimates. The distinction is important because changes in accounting estimates are applied prospectively to future transactions and other future events, while changes in accounting policies generally are applied retrospectively to past transactions and other past events, as well as to the current period. This modification did not have an impact on the Company. ● International tax reform – Rules of the Second Pillar model – modifications to IAS 12 – the Organization for Economic Cooperation and Development (OECD) published the International tax reform – Rules of the second pillar model, derived from the digitalization of the economy, rules of the global model against tax base erosion and profit shifting (BEPS). The rules are designed to ensure that large multinational companies within the scope of the rules pay a minimum level of tax on income generated in a specified period in each jurisdiction where they operate The Company operates in three jurisdictions, Mexico, Colombia, Puerto Rico and expects to do so in the Dominican Republic in the next two years. As of December 31, 2023, it is not within the scope of the Second Pillar model rules because this legislation has not been enacted in the jurisdictions where the Company operates. However, the Company has begun to analyze the possible future impacts once the legislation is enacted in these jurisdictions. In the case of Mexico and Colombia, the Company estimates that it will have no potential impact since the effective rate is higher than 15% ( minimum The Company has applied the mandatory exception to recognize and disclose information on deferred tax assets and liabilities arising from Second Pillar income taxes as provided for in the amendments to IAS 12 issued in May 2023. Certain amendments to accounting standards have been published, which are not effective for reporting periods ending December 31, 2023, and have not been adopted in advance by the Company. These modifications are not expected to have a material impact on the Company current or future reporting periods and foreseeable future transaction.
Consolidation and equity method	17.2) Consolidation and equity method The consolidated subsidiaries of the Company, for which it has a shareholding as of December 31, 2022 and 2023, are shown as follows: ​ ​ ​ ​ ​ ​ ​ Shareholding ​ ​ ​ percentage (%) ​ Main activity Aeropuerto de Cancún, S. A. de C. V. 100 % Airport services Aeropuerto de Cozumel, S. A. de C. V. 100 % Airport services Aeropuerto de Mérida, S. A. de C. V. 100 % Airport services Aeropuerto de Huatulco, S. A. de C. V. 100 % Airport services Aeropuerto de Oaxaca, S. A. de C. V. 100 % Airport services Aeropuerto de Veracruz, S. A. de C. V. 100 % Airport services Aeropuerto de Villahermosa, S. A. de C. V. 100 % Airport services Aeropuerto de Tapachula, S. A. de C. V. 100 % Airport services Aeropuerto de Minatitlán, S. A. de C. V. 100 % Airport services Cancun Airport Services, S. A. de C. V. (*) 100 % Airport services Aerostar Airport Holdings, LLC ​ 60 % Airport services Sociedad Operadora de Aeropuertos Centro Norte, S.A. ​ 100 % Airport services ASUR Dominicana, LLC. (*) ​ 100 % Commercial RH Asur, S. A. de C. V. 100 % Administrative services Servicios Aeroportuarios del Sureste, S. A. de C. V. 100 % Administrative services Asur FBO, S. A. de C. V. (*) 100 % Administrative services Caribbean Logistics, S. A. de C. V. (*) 100 % Cargo services Cargo RF, S. A. de C. V. (*) 100 % Cargo services (*) These subsidiaries sub-consolidate at Cancún Airport. Aerostar information Aerostar reports its financial information in IFRS, for purposes of consolidating in the Company and in USD The exchange rate used at 2022 and 2023 year end was Ps.19.47 and Ps.16.92 Mexican Pesos per Dollar, respectively. Relevant information about Aerostar and its significant non-controlling interest As of December 31, 2021, 2022 and 2023, the condensed financial information of Aerostar, where there is a significant non-controlling interest, is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December, 31 ​ 2021 2022 2023 Condensed statement of financial position ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ Ps. 2,295,087 ​ Ps. 2,334,403 ​ Ps. 1,518,454 Restricted cash ​ 123,081 ​ ​ 1,272,106 ​ ​ 1,520,581 Other current assets ​ 183,284 ​ ​ 528,297 ​ ​ 165,822 Total current assets ​ 2,601,452 ​ ​ 4,134,806 ​ ​ 3,204,857 Financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Current liabilities ​ ​ (804,548) ​ ​ (1,184,023) ​ ​ (1,033,248) Working capital ​ 1,796,904 ​ ​ 2,950,783 ​ ​ 2,171,609 Land, furniture and equipment ​ 126,494 ​ ​ 115,798 ​ ​ 123,796 Intangible assets, airport concessions - Net ​ 13,656,912 ​ ​ 12,920,453 ​ ​ 11,203,531 Other long term assets ​ 64,442 ​ ​ 90,777 ​ ​ 83,208 Long term debt ​ (6,952,068) ​ ​ (9,891,961) ​ ​ (8,404,199) Other long term liabilities ​ (19,378) ​ ​ (18,265) ​ ​ (14,295) Deferred income tax - Net ​ (518,578) ​ ​ (547,480) ​ ​ (523,262) Shareholders’ equity ​ Ps. 8,154,728 ​ Ps. 5,620,105 ​ Ps. 4,640,388 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December, 31 ​ 2021 2022 2023 Condensed statements of comprehensive income ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue ​ Ps. 3,652,835 ​ Ps. 4,110,028 ​ Ps. 4,174,329 Operating cost and expenses ​ (1,939,555) ​ ​ (2,128,925) ​ ​ (2,390,264) Other income ​ ​ ​ ​ 346,232 ​ ​ ​ Comprehensive financial cost - Net ​ (453,326) ​ ​ (459,471) ​ ​ (412,145) Net income tax ​ (57,529) ​ ​ (59,618) ​ ​ (52,486) Net income for the year ​ 1,202,425 ​ ​ 1,808,246 ​ ​ 1,319,434 Foreign currency translation ​ (207,132) ​ ​ (95,881) ​ ​ (818,522) Total comprehensive income ​ Ps. 995,293 ​ Ps. 1,712,365 ​ Ps. 500,912 ​ On October 20, 2022, Aerostar’s Board of Directors approved a reimbursement of contributed capital for USD165,625 (Ps.2,113,113), and a dividend payment for USD34,375 (Ps.690,833), corresponding to profits for the year 2022, of which 60% corresponds to the Company and 40% to the Avialliance partner. The Company did not change its proportional shareholding in Aerostar, maintaining control with 60% of the capital stock. These payments were not considered a partial disposal of the Company’s interest and the cumulative effects of changes in foreign exchange rates (CTA) were not reclassified to comprehensive income. On September 22, 2023, Aerostar's Board of Directors approved a reimbursement of contributed capital for USD20,000 (Ps.255,167), and a decree and payment of a dividend for USD69,000 (Ps.1,225,463), corresponding to profits for the year 2023, of which 60% corresponds to the Company and 40% to the Avialliance partner, applying an IT withholding to the Company for USD$3,053. The Company did not change its proportional shareholding in Aerostar, maintaining control with 60% of the capital stock, therefore a disposal was not considered and the cumulative effects of conversion were not reclassified from comprehensive income. As regards the non-controlling interest in Aerostar’s subsidiary, there are no significant restrictions on the possibility of gaining access to files or using them for the payment of liabilities. Airplan information Airplan records and reports its financial information in IFRS as adopted in Colombia and their corresponding IFRIC issued by the IASB and in Colombian pesos. For purposes of consolidating Airplan in the Company, a conversion to Mexican pesos is performed. The exchange rate used at 2022 and 2023 year end was Ps.248.48 and Ps. 227.92 Colombian Peso per Mexican Peso, respectively. a. Subsidiaries Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. They are deconsolidated from the date that control ceases. Intercompany transactions, balances, revenues and expenses due to transactions between the group companies were eliminated. The non-realized results were also eliminated. The subsidiaries’ accounting policies are consistent with the policies adopted by the Company. The Company uses the purchase method to recognize business acquisitions. The consideration for the acquisition of a subsidiary is determined based on the fair value of the net assets transferred, the liabilities assumed and the capital issued by the Company. The Company defines a business combination as a transaction in which it obtains control of a business, through which it has the power to govern and manage the relevant activities of the of assets and liabilities of said business with the purpose of providing return in the form of dividends, lower costs or other economic benefits directly to investors. The consideration transferred in the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Company. The consideration transferred includes the fair value of any asset or liability that results from a contingent consideration agreement. The identifiable assets acquired, the liabilities and contingent liabilities assumed in a business combination are initially measured at their fair value on the date of acquisition. The Company recognizes any non-controlling interest in the acquired entity based on the proportional part of the non-controlling interest in the net identifiable assets of the acquired entity. Costs related to the acquisition are recognized as expenses in the consolidated statement of income as incurred. Goodwill is initially measured as the excess of the consideration paid and the fair value of the non-controlling interest in the acquired subsidiary over the fair value of the identifiable net assets and the liabilities acquired. If the consideration transferred is less than the fair value of the net assets of the acquired subsidiary in the case of a purchase at a bargain price, the difference is recognized directly in the consolidated statement of income. If the business combination is reached in stages, the book value at the date of acquisition of the participation previously held by the Company in the acquired entity, is remeasured at its fair value at the acquisition date. Any loss or gain resulting from such remeasurement is recognized in the results of the year. b. Changes in the interests of subsidiaries without loss of control Transactions with non-controlling interests that do not result in loss of control are accounted for as equity transactions, which are transactions with shareholders in their capacity as owners. The difference between the fair value of the consideration paid and the interest acquired in the carrying value of the net assets of the subsidiary is recorded in stockholders’ equity. Gains or losses on the sale of non-controlling interests are also recorded in stockholders’ equity. c. Disposal of subsidiaries or associates When the Company loses control or significant influence over one entity, any retained interest in the entity is measured at fair value, recognizing the effect in profit or losses. Subsequently, the fair value is the initial carrying amount for the purpose of determining the retained interest as an associate, joint venture or financial asset, as appropriate. Additionally, the amounts previously recognized in Other Comprehensive Income (OCI) relating to those entities are canceled as though the Company had directly disposed of the related assets or liabilities. This means that the amounts previously recognized in OCI are reclassified to profit or losses of the period. If the interest in an associate is reduced, but significant influence is maintained, only a proportional part of the amounts previously recognized in other comprehensive income will be reclassified to results as appropriate. d. Acquisition in stages The additional acquisition in joint ventures accounted under the equity method is considered a business combination conducted in stages, which means that the fair value of interest previously acquired was also revalued. e. Associate Associates are all entities over which the Group exercises significant influence but not control. Generally, in these entities the Group maintains a participation of between 20% and 50% of the voting rights. Investments in associates are valued using the equity method and are initially recognized at cost (see section h. Equity method). On May 18, 2023, our subsidiary ASUR Dominicana LLC (ASUR Dominicana), a limited liability company organized under the laws of the State of Delaware, United States of America, and a subsidiary of Cancun Airport, entered into an investment agreement with Aeropuerto Bávaro International AIB, S.A.S. (AIB), CVC One, Inc., Grupo Abrisa, S.R.L., Muñoz Investment Banking Group Fund, LLC., Abraham Jorge Hazoury Toral and Alberto Alejandro Durán Santana, with the purpose of developing and constructing an international airport in Bávaro, Dominican Republic, agreeing to maintain a 25% stake in Aeropuerto Internacional de Bávaro AIB, S.A.S. The contract stipulates an estimated total investment of USD66 million once construction is completed. The initial investment was USD17.8 million. As of December 31, 2023, the construction license for the Bávaro International Airport, S.A.S. has not yet been authorized. The Company acquired contractual obligations through an investment agreement entered into on May 18, 2023, whose main objective is the development and construction of the Bávaro International Airport in the Dominican Republic. Said agreement mentions that the Company is obliged to acquire up to 25% stake (USD$66 million) in the Bávaro International Airport Company AIB, S.A.S. As of December 31, 2023, the amount pending to be invested amounts to USD$48.1 million, the agreement conditions that this pending obligation must be carried out once approval is obtained with the government where the Airport will be built, said approval does not It is under the control of the Company but of the Dominican Institute of Civil Aviation (IDAC), this future share purchase obligation qualifies as a derivative at fair value through profit or loss, which was not material for its recognition as of December 31, 2023. ASUR Dominicana received from AIB a mortgage guarantee on part of the properties corresponding to the Bávaro International Airport AIB, for a total value of USD$25 million as a guarantee for the initial payment of ASUR Dominicana's capital contribution. Additionally, in the event that the construction of the Bávaro International Airport AIB is not carried out, within a period of three years from the initial payment of the capital contribution of the Company, or the project permit is revoked by the authorities in a definitive and unappealable manner, the current shareholders will purchase the shares of ASUR Dominicana for the total amount that has been paid for them. This right to recover the investment qualified as a financial asset measured at fair value, in addition to the recognition of the equity method within the investment in associates’ category. As of December 31, 2023, the fair value of the financial asset is equal to the cost of the investment, to which the 25% equity method in said investment was additionally recognized. f. Joint Arrangements Under IFRS 11 investments in joint arrangements are classified as either a joint operation or a joint venture depending on the contractual rights and obligations of each investor, rather than the legal structure of the joint arrangement. g. Joint ventures Interest in joint ventures is accounted for under the equity method, after being initially recognized at cost in the consolidated statement of financial position. On February 20, 2020, our subsidiary Aeropuerto de Cancún entered into a contractual agreement with Aviation Investments, LLC, to set up a joint venture through a separate legal entity called Airport Development Group, LLC, with each Company holding an interest of 50%. Initial investment amounted to USD500 (Ps.10,556). According to the agreement, decisions on the relevant activities of the entity require unanimous consent of both parties. The Company assessed the nature of the transaction and determined it was a joint venture. Joint ventures are recognized through the equity method. In July 2023, the joint contract with Airport Development Group, LLC was canceled and Aviation Investments, LLC reimbursed ASUR for the total amount of its initial investment. h. Equity method Under the equity method, investments are initially recognized at cost and are subsequently adjusted to recognize equity in post-acquisition results, as well as movements in other comprehensive income. Dividends received or receivable from joint ventures are recognized as a reduction in the amount of the investment. When the Company’s share in the losses of a joint venture equals or exceeds its share in the joint venture (which includes any long-term interest that is in substance part of the Company’s net investment in the joint venture), the Company does not recognize additional losses, unless it has incurred obligations or made payments on behalf of or on behalf of the joint venture. Unrealized income on transactions between Group Companies and their joint ventures are eliminated up to the amount of the Group’s interest in the joint venture. Unrealized losses are also eliminated unless the transaction provides some evidence of impairment of the transferred asset. The accounting policies of the investments accounted for under the equity method have changed when necessary to ensure consistency with the policies adopted by the Company. i. Capital reduction in foreign subsidiaries The capital reductions without changing the parent’s proportional percentage interest holding, is not considered a partial disposition. Since the Group maintains the same ownership percentage and continues to control the subsidiary abroad, the cumulative effects of the translation effect are not reclassified to the statement of comprehensive income.
Conversion of foreign currencies	17.3) Conversion of foreign currencies Functional currency and reporting currency Items included in the consolidated financial statements of each of the companies of the Company are measured in the currency of the primary economic environment in which the entity operates, i.e., its “functional currency” which is also the reporting currency. The consolidated financial statements are presented in thousands of Mexican pesos, which is the Company’s reporting currency. 17.3.1) Consolidation of subsidiaries and associates with a functional currency different from the reporting currency The results and financial position of Aerostar, Airplan and ASUR Dominicana (none of which handle a currency that corresponds to a hyperinflationary economy) expressed in a functional currency other than the reporting currency are converted to the reporting currency as follows: i. The assets and liabilities recognized in the consolidated statement of financial position are translated at the exchange rate on the balance sheet date. ii. The stockholders’ equity in the consolidated statement of financial position is translated using the historical exchange rates. iii. Income and expenses recognized in the consolidated statement of income are translated at the average exchange rate for each year (unless that average is not a reasonable approximation of the effect of translating the results derived from the exchange rates prevailing at transaction dates, in which case the Company uses the respective rates). iv. The resulting exchange differences are recognized within OCI. Goodwill and fair value adjustments that arise on the date of acquisition of a foreign operation to measure them at fair value are recognized as assets and liabilities of the foreign entity and are converted at the closing exchange rate. 17.3.2) Transactions in foreign currency and results from exchange fluctuations Operations carried out in foreign currency are recorded in the functional currency applying the exchange rates in effect at the transaction date or the exchange rate at the date of the valuation when the items are revalued. Exchange differences arising from fluctuations in the exchange rates between the transactions and settlement dates, or the consolidated statement of financial position date, are recognized in the consolidated comprehensive income statement.
Cash and cash equivalents	17.4) Cash and cash equivalents Cash and cash equivalents include cash, bank deposits and other highly liquid investments with low risk of changes in value and maturing within three months or earlier. As of December 31, 2022 and 2023, cash and cash equivalents consisted primarily of peso and dollar denominated bank deposits and peso denominated investment bonds issued by the Mexican Federal Government.
Fiduciary rights	17.5) Fiduciary rights In accordance with the requirements of the concession agreement, Airplan was required to constitute a trust, with Fiduciaria Bancolombia as trustee, to administer the concession’s resources and to oversee the payment of the concession’s obligations by the concessionaire. Airplan transfers all of the gross income it receives and all of the debt and capital resources it obtains from the administrations of the concession.
Restricted cash	17.6) Restricted cash Restricted cash is presented as current if it is expected to be used within 12 months from the reporting date. Any funds restricted beyond 12 months are recorded as non-current. Restricted cash includes cash that is restricted in access and use. The nature of the restrictions includes pre-use approvals and restrictions imposed by bond placement contracts and federal agency funds related to capital expenditures. Aerostar maintains cash restricted by a requirement of the debt instruments in the amount of Ps.1,175,622 and Ps.1,159,700 as of December 31, 2022 and 2023 respectively and has restricted cash for PFC in the amount of Ps.96,485 and Ps.360,880 as of December 31, 2022 and 2023, respectively. Mexico maintains restricted cash of Ps.148,621 and Ps.94,820 as of December 31, 2022 and 2023 respectively held as part of the fulfillment of its infrastructure investment commitments described in the MDP. (See Note 5.1.) Restricted cash is presented in the statement of cash flows within financing activities in relation to the reserves to which it is obligated in accordance with the bond placement agreements and in investment activities, which are related to the investment in airport infrastructure. (See Note 5.1.)
Financial assets	17.7) Financial assets a. Classification. - the Company classifies its financial assets into the following measurement categories: a) financial assets measured at amortized cost; and b) financial assets subsequently measured at fair value (either through other comprehensive income or through profit or loss). At present, the Company does not hold any financial assets. This classification depends on the business model of the Company to manage its financial instruments and the terms of the instrument’s contractual cash flows. The Company reclassifies financial assets when, and only when, it changes its business model for the management of those assets. The Company’s financial assets are measured at amortized cost, since contractual terms comply with the SPPI (solely payment of principal and interest) requirement, and the Company’s business model is achieved by collecting cash flows. b. Measurement. - At initial recognition, financial assets at amortized cost are measured at fair value plus transaction costs that are directly attributable to their acquisition. Transaction costs of financial assets measured at fair value (through profit or loss or through other comprehensive income) are recognized in profit or loss as incurred. Gains and losses on assets measured at fair value are recorded in profit or loss or in other comprehensive income. Financial assets with embedded derivatives are considered as a whole if it is determined that the cash flows correspond exclusively to the payment of principal and interest. Accounts receivable are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Investments in financial instruments and accounts receivable included as current assets, except for maturities greater than 12 months following the date of the Statement of Financial Position. These are classified as non-current assets. Loans, accounts receivable and securities investment are initially recognized at fair value plus directly attributable transaction costs, and subsequently measured at amortized cost. c. Impairment. - Impairment losses are presented as net impairment losses within the operating result. Subsequent recoveries of previously canceled amounts are credited against the same line. For accounts receivable, the Company applies the simplified approach allowed by IFRS 9, which requires that the expected losses over the life of the instrument be recognized from the initial recognition of accounts receivable. (See Note 6.3.).
Leasing	17.8) Leasing 17.8.1) As lessor The leasing of terminal space made by the Company in its capacity as lessor at the terminals is documented by contracts with either fixed income or monthly fees based on the higher amount of a minimum monthly fee or a percentage of the lessee’s monthly revenue. Since the leased assets are part of the concession assets and thus do not belong to the Company, there is no transfer of the risks and rewards of ownership and therefore are classified as operating leases. Revenues from operating leases are recognized in the statement of comprehensive income as non-aeronautical revenues on a straight line basis over the lease term.
Land, furniture and equipment	17.9) Land, furniture and equipment Furniture and equipment are recorded at cost less accumulated depreciation and impairment loss. The cost includes expenses directly attributable to the acquisition of those assets and all costs associated with placing the assets in the location and in the condition necessary for them to operate as intended by management. Land is recorded at cost and it is not depreciated. Depreciation of other items of plant and equipment is calculated on the straight-line method based on the residual values over their estimated useful lives. The percentage of depreciation taken per year according to the useful lives at the acquisition date of the furniture and equipment are as shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 2023 ​ ​ ​ ​ ​ ​ ​ Furniture equipment 10 to 20 % 10 to 20 % Machinery 10 to 20 % 10 to 20 % Computer equipment 20 to 33 % 20 to 33 % Transportation equipment 20 to 25 % 20 to 25 % Improvements to leased premises 10 % 10 % ​ The residual values, useful life and depreciation method are reviewed and adjusted, if necessary, on an annual basis. 17.9.1) Land Land represents, mainly, a territorial extension for which the Company had an obligation of constructing 450 hotel rooms along with FONATUR in Huatulco which were recorded at its cost and are not subject to depreciation. During the second quarter of 2021, FONATUR and the Company entered into an agreement to terminate the sales contract for the land of Huatulco, and FONATUR paid the Company Ps.286,283 which was the price that the Company initially paid for the land. (See Note 15.c).
Intangible assets	17.10) Intangible assets 17.10.1) Concessions The airports that are part of the Company performed the analysis of the following criteria that must be taken into account to know if they are within the scope of IFRIC 12: a. The grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them at what price. ● The grantor does not need to have full price control; it is sufficient that the price is regulated by the grantor, the contract or the regulator. ● The grantor can control the price through a limit mechanism. ● The price can vary from fixed price arrangements to those based on a formula up to a maximum price. b. The grantor controls, through ownership, the right of benefits or otherwise, any significant residual interest in the infrastructure at the end of the term of the agreement. Taking into consideration the foregoing, these criteria are applicable to each of the concessions that the Company has, which is why their measurement and determination will be considered within the scope of IFRIC 12. In addition, at the end of all the concessions, all assets become the property of the nation in which the concession is located. Within the scope of IFRIC 12, the respective assets can be classified as: Financial assets: when the licensor establishes an unconditional right to receive cash flows and other financial assets independently of the use of the public service by the users. Intangible assets: only when the licensor agreements do not establish a contractual right to receive cash flows and other financial assets from the licensor, independently of the use of the public service by the users. Airport concessions have been considered within the scope of IFRIC 12 as an intangible asset because they comply with the above provisions and no financial assets have been recognized in that regard. Mexico: Rights-to-use airport facilities and airport concessions include the acquisition of the nine airport concessions and the rights acquired. Amortization is computed using the straight-line method over the estimated useful life of the concessions, (original term of 50 years as of November 1, 1998); 25 years as of December 31, 2023. Aerostar: Aerostar’s airport concession, which includes the obligation to make certain capital expenditures in improvement projects, is considered an intangible asset and is recognized at cost less accumulated amortization and impairment losses. Amortization is calculated using the straight-line method during the term of the agreement (40 years); 29 years as of December 31, 2023. Airplan: In the case of Airplan, the right granted by the Concession Contract No. 8000011-OK and Public Tender No. 10000001OL2010, respectively, is recorded as an intangible asset, through which the grantors assign to the Company the regulated and unregulated income corresponding to each of the airports subject to the concession. In turn, the costs per loan that are related to the works in execution are part of the intangible. The intangible asset resulting from the recognition and updating of the estimated income of the contract is amortized based on the proportion of the accumulated income of the contract and the total income. Amortization is recognized in the results of the period. The useful life for the amortization was determined as the duration of the concession and the amortization rate is calculated based on the percentage of execution of the revenues with respect to the total expected income of the financial model of the Company. The concession had a minimum term that ended 2015, however, in accordance with the complementary works carried out and the measurement of the expected income against the income generated, the concession will have a useful life until the year 2032, 9 years as of December 31, 2023. 17.10.2) Licenses and commercial direct operation (ODC, by its initials in Spanish) These items are recognized at their cost less the accrued amortization and any recognized impairment losses. They are amortized on a straight line basis using their estimated useful life, determined based on the expected future economic benefits, and are subject to testing when indication of impairment is identified. The useful lives are linked to the useful life of the concessions (See Note 17.10.1). The estimated useful lives at December 31, 2023 are as follows: ​ ​ ​ ​ ​ Licenses Mexico 25 years ODC Mexico 25 years Commercial Rights of Aerostar 29 years Commercial Rights of Airplan 9 years ​ 17.10.3) Goodwill Goodwill represents the acquisition cost of a subsidiary in excess of the Company’s interest in the fair value of the identifiable net assets acquired, determined at the acquisition date, and it is not subject to amortization. Goodwill is shown separately in the consolidated statement of financial position and is recorded at cost less accumulated impairment losses, which are not reversed. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. 17.10.4) Intangible assets acquired as part of a business combination When an intangible asset is acquired as part of a business combination, it is recognized at fair value at acquisition date. Subsequently, intangible assets acquired in a business combination, such as commercial rights, are recognized at cost less the accumulated amortization and the accrued amount of impairment losses. See useful lives of these rights in Note 17.10.2.
Impairment of assets	17.11) Impairment of assets Goodwill and intangible assets with indefinite useful lives are not subject to amortization or depreciation and are subject to annual impairment tests, or more frequently if there are events or circumstances that indicate that they might be affected. Other assets are subject to impairment tests when events or circumstances arise that indicate that their book value might not be recovered. Impairment losses correspond to the amounts where the book value of the asset exceeds their recoverable amount. The recoverable amount of assets is the higher of the fair value of the asset less the costs incurred for its sale and value in use. For impairment assessment purposes, assets are grouped at the lowest levels at which they generate identifiable cash flows separately which are largely independent of the cash flows of other assets or the Company’s assets (cash-generating units). Impaired non-financial assets other than goodwill are reviewed to determine the possible reversal of impairment at the end of each reporting period.
Accounts payable	17.12) Accounts payable Accounts payable are liabilities with creditors for purchases of goods or services acquired during the regular course of the Company’s operations. When payment is expected over a period of one year or less from the closing date, they are presented under current liabilities. If the foregoing is not complied with, they are presented under non-current liabilities. Accounts payable are initially recognized at their fair value and are subsequently measured at amortized cost using the effective interest method.
Bank loans and long-term debt	17.13) Bank loans and long-term debt Loans from financial institutions and long-term debt are initially recognized at their fair value, net of transaction costs. Those funds are subsequently recorded at their amortized cost; any difference between the funds received (net of transaction costs) and the redemption value is recognized in the statement of income during the funding period using the effective interest method. 17.13.1) Debt renegotiation If the renegotiation results in the cancellation of the original liability because the 10% test is exceeded, as stablished in IFRS 9, the original liability is canceled and any difference is recognized in results when the renegotiation occurs. ​ If the renegotiation does not result in the cancellation of the financial liability, then the value of the new cash flows of the financial liability is calculated, discounted at the original effective interest rate, any difference between the discounted value and the carrying amount is recognized in results and the effective interest rate is prospectively adjusted to include the new costs and commissions. 17.13.2) Costs for loans Costs of specific and general loans directly attributable to the construction of qualifying assets are capitalized during the period of construction and preparation of the asset for its use. Qualifying assets are those that require a substantial period to be ready and able to be used (usually greater than one year). Financial revenues obtained from temporary investments made with money coming from specific loans that will be used for the construction of qualifying assets are decreased of financial costs eligible for capitalization. The capitalization of costs for loans in foreign currency that generates interests and losses due to foreign exchange fluctuations, are only capitalized up to the amount of interest that would have been generated by loan in national currency, with similar conditions of time.
Derecognition of financial liabilities	17.14) Derecognition of financial liabilities The Company derecognizes its financial liabilities if, and only if, the obligations of the Company are met, are cancelled or if they expire.
Provisions	17.15) Provisions Liability provisions represent a present legal obligation or an assumed obligation as a result of past events, when the use of economic resources is likely in order to settle the obligation and when the amount can be reasonably estimated. Provisions are not recognized for future operating losses. Provisions are measured at the present value of expenses expected to cover the related obligation, using a pretax rate that reflects the actual considerations of the value of money market over time and the specific risks inherent in the obligation. The increase in the provision over time is recognized as an interest expense. When there are similar obligations, the likelihood of the outflow of economic resources for settling those obligations is determined considering them as a whole. In these cases, the provision thereby estimated is recorded, provided the likelihood of the outflow of cash with respect to a specific item considered as a whole is remote.
Deferred IT, and tax on dividends	17.16) Deferred IT, and tax on dividends The expense for IT includes both the current tax and deferred taxes. Tax is recognized in the statement of income, except when it relates to items recognized directly in OCI or in stockholders’ equity in which case, the tax is also recognized in OCI items or directly in stockholders’ equity, respectively. Deferred IT were recorded based on the comprehensive method of liabilities, which consists of recognizing deferred taxes on all temporary differences between the book and tax values of assets and liabilities to be materialized in the future at the enacted or substantially enacted tax rates in effect at the consolidated financial statement date. (See Note 13.) Deferred tax assets are only recognized if future tax profits are expected to be incurred against which temporary differences can be offset. The balances of deferred IT assets and liabilities are offset when there is an enforceable legal right for each entity to offset current tax assets against current tax liabilities and when deferred IT assets and liabilities are related to the same tax authority. Current IT is made up of IT, which is recorded under income for the year in which they are incurred. The tax is based on taxable income. To determine the IT the applicable rate in Mexico for 2021, 2022 and 2023 was 30%, the applicable rate for Airplan, according to Colombian legislation for 2021 was 31% and for 2022 and 2023 was 35%, and the applicable rate for Aerostar, in accordance with Puerto Rico law, for 2021, 2022 and 2023 was 10%. Deferred tax assets and liabilities from the temporary differences arising from the investments in subsidiaries and joint businesses are recognized, except when the Company controls the reversal period for such temporary differences and it is likely that the temporary differences will not be reverted in a near future. Aerostar and Airplan hold undistributed profits which, if paid as dividends, would require the beneficiaries to pay tax. There is a temporary taxable difference, but no deferred tax liability is recognized, as the Company as the controlling entity is capable of deciding the point at which the subsidiary should make distributions. It is not expected to distribute those benefits in the foreseeable future, because both companies would first have to pay off their bank or private debts before they can declare dividends.
Stockholders' equity	17.17) Stockholders’ equity Capital stock, capital reserves and retained earnings are expressed at their historical cost. The capital reserves consist of the legal reserve, the reserve to repurchase own shares.
Basic and diluted earnings per share	17.18) Basic and diluted earnings per share Basic earnings per share were computed by dividing the net income for the year attributable to controlling interest (Ps. 5,983,747 in 2021, Ps.9,986,548 in 2022 and Ps.10,203,713 in 2023) by the weighted average number of shares outstanding in 2021, 2022 and 2023. The number of shares outstanding for the periods from January 1 to December 31, 2021, 2022 and 2023 were 300 million. The basic ordinary earnings share for the year ended as of December 31, 2021, 2022 and 2023 was Ps.19.95, Ps.33.29 and Ps.34.01, respectively, are expressed in pesos, the diluted earnings per share is equal to the basic earnings per share.
Financial reporting by segments	17.19) Financial reporting by segments The segment financial information is presented in a manner that is consistent with the internal reporting provided to the General Directors in charge of making operational decisions, allocating resources and assessing the performance of the operating segments. The Company determines and evaluates the performance of its airports on an individual basis, after allocating personnel costs and other costs of services, which are incurred by a Company’s subsidiary which hires some of the Company’s employees. The performance of these services is determined and assessed separately by management. All the airports provide substantially the same services to their clients. The performance of (Services) is determined and evaluated separately by management. All airports provide substantially the same services to their customers. Note 2 includes the financial information related to the Company’s different segments, which includes Cancún Airport and subsidiaries (Cancún Airport), showing separately, due to their importance, Aerostar, Airplan, Villahermosa Airport (Villahermosa), Mérida Airport (Mérida) and Servicios Aeroportuarios del Sureste (Servicios). The financial information of the remaining six airports, of RH Asur, S. A. de C. V. and of the holding company (including the investment of the Company in its subsidiaries) has been grouped and is included in the “Others” column. The elimination of the investment of the Company in its subsidiaries is included in the “Consolidation Adjustments” column. Resources are assigned to the segments based on the significance of each one to the Company’s operations. Transactions among operating segments are recorded at their fair value.
Revenue recognition	17.20) Revenue recognition The accounting policies for the Company’s revenue from contracts with customers are explained in Notes 3, 18 and 19.
Government grants	17.21) Government grants Government grants are recognized at their fair value when there is reasonable guarantee that the grant will be received, and the Company will comply with all the conditions set. Government grants associated with income are presented in the period’s income/loss as deductions of the related expenses. Grants received as compensation for expenses or to provide immediate financial support to the entity, with no related subsequent costs, are recognized in income/loss for the period in which they become payable. Government grants associated with assets are presented in the Statement of Financial Position as deductions of the carrying amount of related assets. They are recognized in income/loss throughout the life of the asset, which is amortized as a reduction of the related expense that the grant intends to offset. Government grants will be recognized in income/loss on a systematic basis throughout the periods in which the entity recognizes the related costs that the grant intends to offset as expenses. Note 4.1 discloses information on how the Company records government grants received as recovery of expenses.

Segment Information_ (Tables)

Segment Information: (Tables)	12 Months Ended
	Dec. 31, 2023
Segment information:
Schedule of information of operating segments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Holding & ​ ​ ​ ​ Consolidation ​ ​ ​ December 31, 2021 Cancún Aerostar (*) Airplan Mérida Villahermosa Services Other adjustments Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ Ps. 4,644,489 ​ Ps. 2,027,188 ​ Ps. 1,174,762 ​ Ps. 467,065 ​ Ps. 211,238 ​ — ​ Ps. 883,857 ​ — ​ Ps. 9,408,599 Non-aeronautical revenue ​ ​ 4,038,222 ​ ​ 1,394,346 ​ ​ 450,604 ​ ​ 129,797 ​ ​ 49,410 ​ Ps. 1,191,810 ​ ​ 167,517 ​ Ps. (1,191,810) ​ ​ 6,229,896 Revenue for construction services ​ ​ 1,210,514 ​ ​ 231,301 ​ ​ 6,261 ​ ​ 795,208 ​ ​ 123,936 ​ — ​ ​ 778,946 ​ — ​ ​ 3,146,166 Operating profit ​ ​ 5,406,719 ​ ​ 1,526,642 ​ ​ 430,817 ​ ​ 247,576 ​ ​ 95,027 ​ 546,457 ​ ​ 404,436 ​ — ​ ​ 8,657,674 Non-current assets ​ ​ 20,142,279 ​ ​ 20,330,478 ​ ​ 4,526,009 ​ ​ 3,220,164 ​ ​ 1,246,279 ​ 36,791,385 ​ ​ 5,754,925 ​ (37,842,891) ​ ​ 54,168,628 Total assets ​ ​ 26,169,097 ​ ​ 22,988,431 ​ ​ 5,556,098 ​ ​ 3,562,271 ​ ​ 1,456,118 ​ 37,190,823 ​ ​ 6,750,781 ​ (37,842,891) ​ ​ 65,830,728 Total liabilities ​ ​ 7,480,794 ​ ​ 8,876,260 ​ ​ 3,255,579 ​ ​ 30,724 ​ ​ 101,020 ​ 70,852 ​ ​ 245,443 ​ ​ ​ ​ 20,060,672 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ ​ 1,535,850 ​ ​ 230,344 ​ ​ 4,537 ​ ​ 899,603 ​ ​ 179,968 ​ — ​ ​ 826,417 ​ — ​ ​ 3,676,719 Amortization and depreciation ​ ​ (546,795) ​ ​ (740,075) ​ ​ (445,236) ​ ​ (53,733) ​ ​ (35,601) ​ (1,677) ​ ​ (170,225) ​ — ​ ​ (1,993,342) Revenue recognized At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 4,009,238 ​ ​ 1,588,161 ​ ​ 1,142,604 ​ ​ 429,884 ​ ​ 191,766 ​ — ​ ​ 814,057 ​ — ​ ​ 8,175,710 Non-aeronautical revenue ​ ​ 687,390 ​ ​ 316,942 ​ ​ — ​ ​ — ​ ​ — ​ — ​ ​ — ​ — ​ ​ 1,004,332 Total ​ Ps. 4,696,628 ​ Ps. 1,905,103 ​ Ps. 1,142,604 ​ Ps. 429,884 ​ Ps. 191,766 ​ Ps. — ​ Ps. 814,057 ​ Ps. — ​ Ps. 9,180,042 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 635,251 ​ ​ 439,027 ​ ​ 32,158 ​ ​ 37,181 ​ ​ 19,472 ​ — ​ ​ 69,800 ​ — ​ ​ 1,232,889 Non-aeronautical revenue ​ ​ 3,350,832 ​ ​ 1,077,404 ​ ​ 450,604 ​ ​ 129,797 ​ ​ 49,410 ​ 1,191,810 ​ ​ 167,517 ​ (1,191,810) ​ ​ 5,225,564 Revenue for construction services ​ ​ 1,210,514 ​ ​ 231,301 ​ ​ 6,261 ​ ​ 795,208 ​ ​ 123,936 ​ — ​ ​ 778,946 ​ — ​ ​ 3,146,166 Total ​ Ps. 5,196,597 ​ Ps. 1,747,732 ​ Ps. 489,023 ​ Ps. 962,186 ​ Ps. 192,818 ​ Ps. 1,191,810 ​ Ps. 1,016,263 ​ Ps. (1,191,810) ​ Ps. 9,604,619 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ Holding & ​ Consolidation ​ December 31, 2022 ​ Cancún ​ Aerostar (*) ​ Airplan ​ Mérida ​ ​ Villahermosa ​ Services ​ Other ​ adjustments ​ Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ Ps. 7,515,691 ​ Ps. 2,100,276 ​ Ps. 2,027,061 ​ Ps. 799,661 ​ Ps. 316,367 ​ ​ — ​ Ps. 1,313,461 ​ ​ — ​ Ps. 14,072,517 Non-aeronautical revenue ​ ​ 5,854,262 ​ ​ 1,598,601 ​ ​ 652,280 ​ ​ 168,802 ​ ​ 64,553 ​ Ps. 872,592 ​ ​ 210,172 ​ Ps. (872,591) ​ ​ 8,548,671 Revenue for construction services ​ 910,812 ​ 411,152 ​ ​ 12,922 ​ ​ 553,361 ​ 105,690 ​ ​ — ​ ​ 698,757 ​ — ​ ​ 2,692,694 Operating profit ​ 9,022,518 ​ 2,149,776 ​ ​ 1,233,502 ​ ​ 557,128 ​ 193,390 ​ ​ 806,419 ​ ​ 735,416 ​ ​ ​ ​ 14,698,149 Non-current assets ​ 20,397,710 ​ 19,071,914 ​ ​ 3,396,813 ​ ​ 3,593,843 ​ 1,250,325 ​ ​ 40,386,563 ​ ​ 6,217,622 ​ (41,475,439) ​ ​ 52,839,351 Total assets ​ 30,024,926 ​ 23,292,857 ​ ​ 4,924,236 ​ ​ 4,043,180 ​ 1,497,541 ​ ​ 41,149,776 ​ ​ 7,462,444 ​ (41,475,439) ​ ​ 70,919,521 Total liabilities ​ 6,713,813 ​ 12,177,362 ​ ​ 2,457,168 ​ ​ 81,660 ​ 125,739 ​ ​ 161,001 ​ ​ 187,171 ​ — ​ ​ 21,903,914 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ 1,062,108 ​ 440,627 ​ ​ 12,695 ​ ​ 476,164 ​ 50,654 ​ ​ — ​ ​ 733,525 ​ ​ — ​ 2,775,773 Amortization and depreciation ​ (610,864) ​ (724,294) ​ ​ (415,829) ​ ​ (70,397) ​ (38,317) ​ ​ 906 ​ ​ (200,442) ​ ​ — ​ (2,059,237) Revenue recognized At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 6,628,035 ​ ​ 1,411,532 ​ ​ 1,967,114 ​ ​ 745,695 ​ ​ 290,593 ​ ​ — ​ ​ 1,214,455 ​ ​ — ​ ​ 12,257,424 Non-aeronautical revenue ​ ​ 1,085,461 ​ ​ 337,190 ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 1,422,651 Total ​ Ps. 7,713,496 ​ Ps. 1,748,722 ​ Ps. 1,967,114 ​ Ps. 745,695 ​ Ps. 290,593 ​ Ps. — ​ Ps. 1,214,455 ​ Ps. — ​ Ps. 13,680,075 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ ​ 887,656 ​ ​ 688,744 ​ ​ 59,947 ​ ​ 53,966 ​ ​ 25,774 ​ ​ — ​ ​ 99,006 ​ ​ — ​ ​ 1,815,093 Non-aeronautical revenue ​ ​ 4,768,801 ​ ​ 1,261,411 ​ ​ 652,280 ​ ​ 168,802 ​ ​ 64,553 ​ ​ 872,592 ​ ​ 210,172 ​ ​ (872,591) ​ ​ 7,126,020 Revenue for construction services ​ ​ 910,812 ​ ​ 411,152 ​ ​ 12,922 ​ ​ 553,361 ​ ​ 105,690 ​ ​ — ​ ​ 698,757 ​ ​ ​ ​ ​ 2,692,694 Total ​ Ps. 6,567,269 ​ Ps. 2,361,307 ​ Ps. 725,149 ​ Ps. 776,129 ​ Ps. 196,017 ​ Ps. 872,592 ​ Ps. 1,007,935 ​ Ps. (872,591) ​ Ps. 11,633,807 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended on ​ ​ ​ ​ ​ ​ ​ Holding & ​ Consolidation ​ December 31, 2023 ​ Cancún ​ Aerostar (*) ​ Airplan ​ Mérida ​ Villahermosa ​ Services ​ Other ​ adjustments ​ Total Revenue from contracts with clients: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue Ps. 8,167,803 Ps. 2,029,890 ​ Ps. 1,945,637 Ps. 1,066,368 ​ Ps. 404,370 ​ ​ — Ps. 1,609,028 ​ ​ — ​ Ps. 15,223,096 Non-aeronautical revenue ​ 6,373,826 ​ 1,729,919 ​ ​ 659,237 ​ 232,536 ​ ​ 73,876 ​ Ps. 980,145 ​ 226,521 ​ Ps. (980,145) ​ ​ 9,295,915 Revenue for construction services ​ 415,669 ​ 414,520 ​ ​ 14,539 ​ 64,610 ​ ​ 76,389 ​ ​ — ​ 316,906 ​ ​ — ​ ​ 1,302,633 Operating profit ​ 9,610,292 ​ 1,629,778 ​ ​ 1,084,377 ​ 763,302 ​ ​ 263,965 ​ ​ 925,105 ​ 966,706 ​ ​ — ​ ​ 15,243,525 Non-current assets ​ 22,273,489 ​ 16,392,510 ​ ​ 2,943,119 ​ 3,579,162 ​ ​ 1,271,556 ​ ​ 44,513,606 ​ 6,251,131 ​ ​ (45,615,346) ​ ​ 51,609,227 Total assets ​ 31,363,171 ​ 19,668,032 ​ ​ 5,968,440 ​ 4,308,637 ​ ​ 1,555,737 ​ ​ 45,017,265 ​ 8,076,488 ​ ​ (45,615,346) ​ ​ 70,342,424 Total liabilities ​ 5,029,334 ​ 10,424,993 ​ ​ 2,727,965 ​ 100,176 ​ ​ 107,358 ​ ​ 121,335 ​ 240,065 ​ ​ ​ ​ ​ 18,751,226 Improvements to assets under concession and acquisition of furniture and equipment in the period ​ 477,361 ​ 465,166 ​ ​ 14,297 ​ 68,567 ​ ​ 69,768 ​ ​ — ​ 275,841 ​ ​ — ​ ​ 1,371,000 Amortization and depreciation ​ (683,039) ​ (647,721) ​ ​ (369,101) ​ (89,412) ​ ​ (45,939) ​ ​ (21) ​ (233,924) ​ ​ — ​ ​ (2,069,157) Revenue recognized ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At point in time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ 7,149,065 ​ 1,428,789 ​ ​ 1,890,175 ​ 997,651 ​ ​ 376,675 ​ ​ — ​ 1,491,404 ​ ​ — ​ ​ 13,333,759 Non-aeronautical revenue ​ 1,172,595 ​ 396,724 ​ ​ ​ ​ — ​ ​ — ​ ​ — ​ — ​ ​ — ​ ​ 1,569,319 Total Ps. 8,321,660 Ps. 1,825,513 ​ Ps. 1,890,175 Ps. 997,651 ​ Ps. 376,675 ​ Ps. — Ps. 1,491,404 ​ Ps. — ​ Ps. 14,903,078 Over a period time: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aeronautical revenue ​ 1,018,738 ​ 601,101 ​ ​ 55,462 ​ 68,717 ​ ​ 27,695 ​ ​ — ​ 117,624 ​ ​ — ​ ​ 1,889,337 Non-aeronautical revenue ​ 5,201,231 ​ 1,333,195 ​ ​ 659,237 ​ 232,536 ​ ​ 73,876 ​ ​ 980,145 ​ 226,521 ​ ​ (980,145) ​ ​ 7,726,596 Revenue for construction services ​ 415,669 ​ 414,520 ​ ​ 14,539 ​ 64,610 ​ ​ 76,389 ​ ​ — ​ 316,906 ​ ​ ​ ​ ​ 1,302,633 Total Ps. 6,635,638 Ps. 2,348,816 ​ Ps. 729,238 Ps. 365,863 ​ Ps. 177,960 ​ Ps. 980,145 Ps. 661,051 ​ Ps. (980,145) ​ Ps. 10,918,566 (*) Subsidiary located in Puerto Rico. (**) Subsidiary located in Colombia.

Revenue from Contracts with C_2

Revenue from Contracts with Customers: (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contracts with Customers:
Schedule of Company revenue	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Regulated services: ​ ​ ​ Airport services for revenue from contracts with clients: ​ ​ ​ Passengers fees Ps. 6,767,394 Ps. 10,795,615 Ps. 11,771,402 Landing fees ​ 1,075,198 ​ 1,277,251 ​ 1,376,707 Platform ​ 592,671 ​ 751,464 ​ 704,446 Seurity services ​ 88,758 ​ 134,364 ​ 152,059 Baggage inspection fees ​ 251,956 ​ 353,638 ​ 400,280 Passengers walkway ​ 562,192 ​ 644,356 ​ 691,920 Passengers documentation counters ​ 20,187 ​ 29,841 ​ 35,298 Other airport services ​ 336,284 ​ 499,299 ​ 538,326 Total regulated services (*) Ps. 9,694,640 ​ Ps. 14,485,828 ​ Ps. 15,670,438 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non regulated services: ​ ​ ​ Non regulated services for revenue from contracts with customers: ​ ​ ​ Retail stores Ps. 1,004,332 Ps. 1,422,651 Ps. 1,569,319 Access fees on non permanent ground transportation ​ 59,625 ​ 82,857 ​ 96,914 Car parking ​ 316,356 ​ 416,767 ​ 458,039 Other services ​ 187,273 ​ 280,671 ​ 271,690 ​ ​ 1,567,586 ​ 2,202,946 ​ 2,395,962 Commercial services ​ 4,376,269 ​ 5,932,414 ​ 6,452,611 Total non regulated services (**) ​ 5,943,855 ​ 8,135,360 ​ 8,848,573 Construction services ​ 3,146,166 ​ 2,692,694 ​ 1,302,633 Total Ps. 18,784,661 Ps. 25,313,882 Ps. 25,821,644 (*) For 2021, 2022 and 2023, this amount includes Mexico regulated income of Ps.6,492,691, Ps.10,358,492 and Ps.11,694,911, respectively, Aerostar regulated income of Ps.2,027,188, Ps.2,100,275 and Ps.2,029,890, respectively, Airplan regulated income of Ps.1,174,761, Ps.2,027,061 and Ps.1,945,637, respectively. (**) This line item in the consolidated statement of income (non-aeronautical services) includes complementary and airport services totaling Ps.286,042, Ps.413,322 and Ps.447,345 for the 2021, 2022 and 2023 periods, respectively.
Schedule of revenue from leasing of commercial spaces by type	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Commercial revenues: ​ ​ ​ Duty free shops Ps. 1,746,097 Ps. 2,495,826 Ps. 2,621,852 Food and beverage ​ 823,883 ​ 1,243,576 ​ 1,419,917 Advertising revenues ​ 129,589 ​ 151,741 ​ 206,942 Car rental companies ​ 953,085 ​ 1,110,926 ​ 1,230,544 Banking and currency exchange servcies ​ 107,228 ​ 102,783 ​ 103,285 Teleservices ​ 17,539 ​ 15,538 ​ 16,099 Ground transportations ​ 95,690 ​ 131,653 ​ 144,674 Other services ​ 503,158 ​ 680,371 ​ 709,298 Total commercial revenues Ps. 4,376,269 Ps. 5,932,414 Ps. 6,452,611
Schedule of domestic and international passenger traffic	The following table sets the domestic and international passenger traffic, in thousands, for the years, 2021, 2022 and 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ 2021 2022 2023 Domestic passenger traffic: ​ ​ ​ ​ ​ ​ Mexico 15,057 ​ 18,701 21,273 Puerto Rico 9,139 ​ 9,404 10,919 Colombia 8,984 ​ 13,718 11,920 Total domestic passengers 33,180 ​ 41,823 44,112 ​ ​ ​ ​ ​ ​ ​ International passenger traffic: ​ Mexico 14,081 ​ 20,823 22,195 Puerto Rico 545 ​ 907 1,278 Colombia 1,546 ​ 2,788 2,975 Total international passengers 16,172 ​ 24,518 26,448 Total passengers 49,352 ​ 66,341 70,560
Schedule of increase in revenue by country of operations without considering construction services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended of December 31, ​ % Change 2023 ​ % Change 2023 ​ 2021 2022 2023 compared to 2021 compared to 2022 Aeronautical revenue ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico ​ Ps. 6,206,649 ​ Ps. 9,945,180 ​ Ps. 11,247,569 ​ 81.22 ​ 13.10 Puerto Rico ​ 2,027,188 ​ ​ 2,100,276 ​ 2,029,890 ​ 0.13 (3.35) Colombia ​ 1,174,762 ​ ​ 2,027,061 ​ 1,945,637 ​ 65.62 (4.02) Total aeronautical revenue ​ Ps. 9,408,599 ​ Ps. 14,072,517 ​ Ps. 15,223,096 ​ 61.80 8.18 ​ ​ ​ ​ ​ ​ Non-aeronautical revenue ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico ​ 4,384,946 ​ ​ 6,297,790 ​ 6,906,759 ​ 57.51 9.67 Puerto Rico ​ 1,394,346 ​ ​ 1,598,601 ​ 1,729,919 ​ 24.07 8.21 Colombia ​ 450,604 ​ ​ 652,280 ​ 659,237 ​ 46.30 1.07 Total non-aeronautical revenue ​ Ps. 6,229,896 ​ Ps. 8,548,671 ​ Ps. 9,295,915 ​ 49.21 8.74 Total without construction revenue ​ Ps. 15,638,495 ​ Ps. 22,621,188 ​ Ps. 24,519,011 ​ 56.79 8.39
Schedule of commercial contracts of minimum rent	For the years that will end December 31: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2022 2023 2022 ​ Ps. 3,684,803 ​ ​ ​ ​ ​ 2023 ​ ​ 3,415,663 Ps. 4,531,807 ​ ​ ​ 2024 ​ ​ 2,962,391 ​ 4,070,098 ​ Ps. 4,643,338 2025 ​ ​ 2,821,799 ​ 3,869,058 ​ ​ 4,271,488 2026 ​ ​ 1,944,711 ​ 3,659,380 ​ ​ 3,841,569 2027 ​ ​ 969,735 ​ ​ 2,879,797 ​ ​ 3,008,983 2028 ​ ​ 443,624 ​ ​ 2,045,977 ​ ​ 2,158,389 2029 to 2032 ​ ​ 386,687 ​ 475,365 ​ ​ 854,045 Total ​ Ps. 16,629,413 Ps. 21,531,482 ​ Ps. 18,777,812
Schedule of other income	​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, 2022 Other income: ​ Income recovery from the fuel distribution ​ fee at the LMM Airport (Note 15 i) Ps 300,384 Income recovery due to regularization of car rental companies ​ 45,848 ​ Ps 346,232

Costs and expenses by nature_ (

Costs and expenses by nature: (Tables)	12 Months Ended
	Dec. 31, 2023
Costs and expenses by nature:
Schedule of general and administrative expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2022 2023 Short term benefits Ps. 1,167,302 Ps. 1,235,765 Ps. 1,626,289 Electric power ​ 419,909 ​ 544,397 ​ 499,753 Maintenance and conservation ​ 611,274 ​ 596,043 ​ 815,810 Professional fees ​ 225,321 ​ 227,817 ​ 305,625 Insurance and bonds ​ 227,342 ​ 151,041 ​ 277,754 Surveillance services ​ 294,807 ​ 329,414 ​ 427,811 Cleaning services ​ 209,447 ​ 263,177 ​ 303,168 Technical assistance (Note 14.4) ​ 391,698 ​ 643,891 ​ 715,462 Right of use of assets under concession (DUAC) (1) ​ 948,062 ​ 1,424,066 ​ 1,496,142 Amortization and depreciation of intangible assets, furniture and equipment ​ 1,993,342 ​ 2,059,237 ​ 2,069,157 Consumption of commercial items ​ 333,192 ​ 489,244 ​ 552,298 Construction services (Note 3.1.3) ​ 3,146,166 ​ 2,692,694 ​ 1,302,633 Termination benefits ​ ​ 2,866 ​ ​ 4,343 ​ ​ 5,434 Employees’ statutory profit sharing ​ ​ 84,670 ​ ​ 104,731 ​ ​ 98,651 Impairment of accounts receivable (Note 6) ​ ​ 9,331 ​ ​ 9,681 ​ ​ 34,276 Other ​ 62,258 ​ 186,424 ​ 47,856 Total aeronautical and non-aeronautical services costs, costs of construction services and administrative expenses Ps. 10,126,987 Ps. 10,961,965 Ps. 10,578,119 (1) As of December 31, 2021, 2022 and 2023, respectively, Ps.476,536, Ps.733,168 and Ps.820,230, respectively, correspond to the consideration paid for the concessions in Mexico, equivalent to 5% of the gross profits of each concession. Ps.308,638, Ps.504,953 and Ps.495,478 correspond to the consideration of the Airplan concession equivalent to 19% of gross profits. Ps.162,888, Ps.185,945 and Ps.180,434, for the consideration of the Aerostar concession at 5% of the airport’s gross profits.

Cash and cash equivalents_ (Tab

Cash and cash equivalents: (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents:
Schedule of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Cash held at banks Ps. 7,667,651 Ps. 10,751,796 Short term investments ​ 5,507,340 ​ 3,121,101 Total cash and cash equivalents Ps. 13,174,991 Ps. 13,872,897

Financial Assets (Tables)

Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Assets:
Schedule of accounts receivable - net	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Clients Ps. 2,843,870 Ps. 2,654,041 Less: impairment provision ​ (301,947) ​ (336,223) Total accounts receivable Ps. 2,541,923 Ps. 2,317,818
Schedule of maturity analysis of past due accounts receivable and movements in impairment provision	​ ​ ​ ​ ​ Provision for impairment at January 1, 2022 Ps. 317,664 Mexico’s increase ​ ​ 5,707 Application of Aerostar’s estimate ​ ​ (7,997) Airplan’s increase ​ ​ 3,974 Application of Airplan’s estimate ​ ​ (17,401) Provision for impairment at December 31, 2022 ​ Ps. 301,947 Mexico’s increase ​ Ps. 25,309 Application of Aerostar’s estimate ​ ​ (14,447) Airplan’s increase ​ ​ 23,414 Provision for impairment at December 31, 2023 ​ Ps. 336,223
Schedule of provision for losses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More than ​ expire days days days 365 days Expected loss rate 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico 0.00 % 0.02 % 19.20 % 100.00 % 100.00 % Aerostar 5.40 % 5.10 % 43.70 % 87.50 % 100.00 % Airplan 0.83 % 0.83 % 0.83 % 100.00 % 100.00 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ ​ ​ ​ ​ ​ ​ More ​ Total estimate ​ expire 1 to 90 days 91 to 180 days 181 to 365 days than 365 days 12/31/2022 At December 31, 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico’s accounts receivables ​ Ps. 1,917,501 ​ Ps. 66,618 ​ Ps. 10,212 ​ Ps. 81,836 ​ Ps. 129,056 ​ ​ ​ Mexico’s provision impairment ​ ​ 1,586 ​ 1,960 ​ 81,836 ​ 129,056 Ps. 214,438 Aerostar’s account receivables ​ 441,967 ​ 52,014 ​ 1,118 ​ 264 ​ 50 ​ ​ Aerostar’s provision impairment ​ 40,637 ​ 2,653 ​ 489 ​ 230 ​ 50 ​ 44,059 Airplan’s accounts receivables ​ 64,761 ​ 36,943 ​ 183 ​ 16,869 ​ 24,478 ​ ​ Airplan’s provision impairment ​ ​ ​ 4,027 ​ 183 ​ 14,762 ​ 24,478 ​ 43,450 Total estimate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ps. 301,947 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More than ​ expire days days days 365 days Expected loss rate 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico 0.00 % 0.02 % 19.20 % 100.00 % 100.00 % Aerostar 1.75 % 5.75 % 43.70 % 87.50 % 100.00 % Airplan 0.83 % 0.83 % 0.83 % 100.00 % 100.00 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Due to ​ 1 to 90 ​ 91 to 180 ​ 181 to 365 ​ More ​ Total estimate ​ expire days days days than 365 days 12/31/2023 At December 31, 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mexico’s accounts receivables Ps. 2,072,306 Ps. 69,475 Ps. 2,392 Ps. 1,199 Ps. 237,597 ​ ​ Mexico’s provision impairment ​ ​ ​ 259 ​ 693 ​ 1,199 ​ 237,597 Ps. 239,748 Aerostar’s account receivables ​ 57,910 ​ 52,164 ​ 3,361 ​ 1,050 ​ 834 ​ ​ Aerostar’s provision impairment ​ 21,439 ​ 3,499 ​ 2,921 ​ 918 ​ 834 ​ 29,611 Airplan’s accounts receivables ​ 88,192 ​ 6,627 ​ 43 ​ 21,652 ​ 39,239 ​ ​ Airplan’s provision impairment ​ 5,208 ​ 722 ​ 43 ​ 21,652 ​ 39,239 ​ 66,864 Total estimate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ps. 336,223 ​

Land, furniture and equipment_2

Land, furniture and equipment - Net: (Tables)	12 Months Ended
	Dec. 31, 2023
Land, furniture and equipment - Net:
Schedule of land, furniture and equipment, net	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ ​ 1/1/2022 translation Additions Disposals transfers 12/31/2022 Land Ps. 239 Ps. (46) ​ ​ ​ ​ ​ Ps. 193 Furniture & equipment ​ 121,365 ​ (1,051) Ps. 14,578 Ps. (3,133) ​ ​ 131,759 Machinery & equipment ​ 159,049 ​ (7,345) ​ 9,082 ​ ​ ​ ​ 160,786 Computer equipment ​ 86,680 ​ (4,754) ​ 16,845 ​ ​ ​ ​ 98,771 Transport equipment ​ 36,068 ​ (1,931) ​ 5,292 ​ ​ ​ ​ 39,429 Improvements to leased ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ premises ​ 83,488 ​ (3,500) ​ 13,012 ​ ​ ​ ​ 93,000 Accumulated depreciation ​ ​ (302,299) ​ ​ 13,703 ​ ​ (64,338) ​ ​ ​ ​ ​ (352,934) ​ Ps. 184,590 Ps. (4,924) ​ Ps. (5,529) Ps. (3,133) ​ Ps. 171,004 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ 1/1/2023 translation Additions Disposals transfers 12/31/2023 Land ​ Ps. 193 Ps. (16) ​ ​ ​ ​ ​ Ps. 177 Furniture & equipment ​ ​ 131,759 ​ (1,556) Ps. 9,584 Ps. (445) ​ ​ 139,342 Machinery & equipment ​ ​ 160,786 ​ (21,518) ​ 12,600 ​ ​ ​ ​ 151,868 Computer equipment ​ ​ 98,771 ​ (14,363) ​ 32,915 ​ ​ ​ ​ 117,323 Transport equipment ​ ​ 39,429 ​ (5,473) ​ 12,227 ​ ​ ​ ​ 46,183 Improvements to leased ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ premises ​ ​ 93,000 ​ (17,609) ​ 23,433 ​ — ​ ​ 98,824 Accumulated depreciation ​ ​ (352,934) ​ 43,920 ​ ​ (60,687) ​ — ​ ​ (369,701) ​ Ps. 171,004 Ps. (16,615) Ps. 30,072 Ps. (445) ​ Ps. 184,016 ​

Intangible assets, airport co_2

Intangible assets, airport concessions and goodwill - Net: (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible assets, airport concessions and goodwill - Net:
Schedule of movements of intangible assets of airport concessions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 1/1/2022 translation Additions (*) Transfers 12/31/2022 Concessions (Regulated Activity) Ps. 54,733,845 Ps. (1,850,332) Ps. 134,622 Ps. 3,424,706 ​ Ps. 56,442,841 Contracts assets ​ 4,745,055 ​ (19,605) ​ 2,692,694 ​ (3,424,706) ​ ​ 3,993,438 Contractor advance ​ ​ 710,197 ​ ​ (67) ​ ​ (332,033) ​ ​ ​ ​ ​ 378,097 Licences and ODC ​ 392,412 ​ ​ ​ 27,027 ​ ​ ​ ​ 419,439 Commercial Right’s (Unregulated Activity) ​ 6,672,307 ​ (324,598) ​ ​ ​ ​ ​ ​ 6,347,709 Goodwill ​ 2,603,242 ​ (133,864) ​ ​ ​ ​ ​ ​ 2,469,378 Accumulated amortization ​ (15,883,709) ​ 485,787 ​ (1,994,899) ​ ​ ​ ​ (17,392,821) ​ Ps. 53,973,349 Ps. (1,842,679) Ps. 527,411 Ps. — ​ Ps. 52,658,081 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency ​ ​ ​ ​ 1/1/2023 translation Additions (*) Transfers 12/31/2023 Concessions (Regulated Activity) ​ Ps. 56,442,841 ​ Ps. (1,830,087) ​ Ps. 74,853 ​ Ps. 3,816,487 ​ Ps. 58,504,094 Contracts assets ​ ​ 3,993,438 ​ ​ (55,292) ​ ​ 1,302,633 ​ ​ (3,816,487) ​ ​ 1,424,292 Contractor advance ​ ​ 378,097 ​ ​ 41 ​ ​ (163,893) ​ ​ ​ ​ ​ 214,245 Licences and ODC ​ ​ 419,439 ​ ​ ​ ​ ​ 53,325 ​ ​ ​ ​ ​ 472,764 Commercial Right’s (Unregulated Activity) ​ ​ 6,347,709 ​ ​ (832,139) ​ ​ ​ ​ ​ ​ ​ ​ 5,515,570 Goodwill ​ ​ 2,469,378 ​ ​ (320,193) ​ ​ ​ ​ ​ ​ ​ ​ 2,149,185 Accumulated amortization ​ ​ (17,392,821) ​ ​ 431,204 ​ ​ (2,008,470) ​ ​ ​ ​ ​ (18,970,087) ​ ​ Ps. 52,658,081 ​ Ps. (2,606,466) ​ Ps. (741,552) ​ Ps. — ​ Ps. 49,310,063 (*) Within the most significant additions in 2022 are: Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads of the Merida Airport; b) as well the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport and c) new terminal at Tapachula Airport. At Aerostar, the most significant works are the expansion of Terminal D and the construction of new areas for migration. (*) Within the most significant additions in 2023 are: Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads of the Merida Airport; b) as well the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport. At Aerostar, the most significant works are the expansion of Terminal D and expansion of areas for migration of Terminal D.
Schedule of allocation of goodwill for each operating segment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Aerostar Ps. 930,231 ​ Ps. 808,288 Airplan ​ 1,539,147 ​ ​ 1,340,897 ​ Ps. 2,469,378 ​ Ps. 2,149,185
Schedule of expected probability weighted cash flows	​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ Airplan ​ Aerostar ​ Negative scenario 15.00 % 15.00 % Base scenario 75.00 % 75.00 % Positive scenario 10.00 % 10.00 % ​ ​ 100.00 % 100.00 %
Schedule of CGU with a significant amount of goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2023 ​ ​ Airplan Aerostar Airplan Aerostar ​ Discount rate 15.31 % 10.21 % 13.09 % 10.40 % Average growth rate for operating costs and expenses 4.00 % 3.90 % 4.73 % 4.67 % Growth rate of departing passengers for each CGU ​ 4.79 % 2.50 % 1.76 % 2.40 % Hierarchy level of the fair value of the recoverable of the CGU 3 ​ 3 ​ 3 ​ 3 ​ ​

Accounts payable and accrued _2

Accounts payable and accrued expenses: (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts payable and accrued expenses:
Schedule of accounts payable and accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Suppliers ​ Ps. 307,068 ​ Ps. 306,547 Taxes payable ​ ​ 574,311 ​ ​ 664,334 Use rights of assets under concession ​ ​ 575,598 ​ ​ 455,125 Accounts payable to related parties (Note 14.1) ​ ​ 169,696 ​ ​ 178,294 Lease payable (Note 7.1) ​ ​ 23,547 ​ ​ 22,367 Salaries payable ​ ​ 187,209 ​ ​ 221,328 Sundry creditors for services provided ​ ​ 915,873 ​ ​ 929,483 Accounts payable to contractors ​ ​ 61,202 ​ ​ 26,811 Total ​ Ps. 2,814,504 ​ Ps. 2,804,289

Bank loans_ (Tables)

Bank loans: (Tables)	12 Months Ended
	Dec. 31, 2023
Bank loans:
Schedule of bank loans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Credit line used in foreign currency ​ Credit line balance ​ Principal ​ Commissions and ​ Term ​ Fair Bank at 12/31/2022* used in pesos amortization in pesos interests - Net Short Long value Santander, S. A. ​ ​ ​ Ps. 2,650,000 ​ Ps. (650,000) ​ Ps. (5,999) ​ Ps. 1,326,362 ​ Ps. 667,639 ​ Ps. 2,098,793 BBVA Bancomer, S. A. ​ ​ ​ ​ 2,000,000 ​ ​ — ​ ​ (1,866) ​ ​ 160,455 ​ ​ 1,837,679 ​ ​ 2,061,906 Total México ​ ​ ​ Ps. 4,650,000 ​ Ps. (650,000) ​ Ps. (7,865) ​ Ps. 1,486,817 ​ Ps. 2,505,318 ​ Ps. 4,160,699 Bancolombia, S. A. ​ COP 57,238,256 ​ Ps. 602,121 Ps. (289,119) ​ Ps. 8,922 ​ Ps. 2,035 ​ Ps. 319,889 ​ Ps. 230,399 Corpbanca Colombia, S. A. ​ ​ 38,922,014 ​ ​ 409,717 ​ ​ (196,601) ​ ​ 6,858 ​ ​ 1,383 ​ ​ 218,591 ​ ​ 156,671 Banco Davivienda, S. A. ​ ​ 34,342,946 ​ ​ 361,391 ​ ​ (173,471) ​ ​ 5,697 ​ ​ 1,220 ​ ​ 192,397 ​ ​ 138,239 Banco de Bogotá, S. A. ​ ​ 14,118,353 ​ ​ 148,402 ​ ​ (71,314) ​ ​ 1,864 ​ ​ 501 ​ ​ 78,451 ​ ​ 56,830 Banco de Occidente, S. A. ​ ​ 14,118,362 ​ ​ 148,400 ​ ​ (71,314) ​ ​ 1,859 ​ ​ 501 ​ ​ 78,444 ​ ​ 56,830 Banco Popular, S. A. ​ ​ 3,052,194 ​ ​ 31,909 ​ ​ (15,417) ​ ​ (97) ​ ​ 108 ​ ​ 16,287 ​ ​ 12,286 Banco AV Villas, S. A. ​ ​ 3,052,707 ​ ​ 32,135 ​ ​ (15,420) ​ ​ 539 ​ ​ 108 ​ ​ 17,146 ​ ​ 12,288 Servicios Financieros, S. A. ​ ​ 3,052,707 ​ ​ 31,911 ​ ​ (15,420) ​ ​ (102) ​ ​ 108 ​ ​ 16,281 ​ ​ 12,288 Total Airplan ​ COP 167,897,539 ​ Ps. 1,765,986 Ps. (848,076) ​ Ps. 25,540 ​ Ps. 5,964 ​ Ps. 937,486 ​ Ps. 675,831 ​ ​ ​ ​ ​ Ps. 6,415,986 ​ Ps. (1,498,076) ​ Ps. 17,675 ​ Ps. 1,492,781 ​ Ps. 3,442,804 ​ Ps. 4,836,530 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Credit line used in foreign currency ​ Credit line balance ​ Principal ​ Commissions and ​ Term ​ Fair Bank at 12/31/2023* used in pesos amortization in pesos interests - Net Short Long value Santander, S. A. ​ ​ ​ ​ Ps. 2,000,000 ​ Ps. (1,325,000) ​ Ps. (2,457) ​ Ps. 672,543 ​ Ps. — ​ Ps. 697,731 BBVA Bancomer, S. A. ​ ​ ​ ​ ​ 2,000,000 ​ ​ (150,000) ​ ​ 431 ​ ​ 210,610 ​ ​ 1,639,821 ​ ​ 1,962,138 Total México ​ ​ ​ ​ Ps. 4,000,000 ​ Ps. (1,475,000) ​ Ps. (2,026) ​ Ps. 883,153 ​ Ps. 1,639,821 ​ Ps. 2,659,869 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Bancolombia, S. A. ​ COP 57,238,256 ​ Ps. 322,882 ​ Ps. — ​ Ps. 2,196 ​ Ps. 2,196 ​ Ps. 322,881 ​ Ps. 253,069 Corpbanca Colombia, S. A. ​ ​ 38,922,014 ​ ​ 219,560 ​ ​ — ​ ​ 1,492 ​ ​ 1,492 ​ ​ 219,558 ​ ​ 172,087 Banco Davivienda, S. A. ​ 34,342,946 ​ ​ 193,729 ​ ​ — ​ ​ 1,317 ​ ​ 1,317 ​ ​ 193,728 ​ ​ 151,841 Banco de Bogotá, S. A. ​ 17,170,178 ​ ​ 96,857 ​ ​ — ​ ​ 658 ​ ​ 658 ​ ​ 96,858 ​ ​ 75,917 Banco de Occidente, S. A. ​ 14,118,362 ​ ​ 79,642 ​ ​ — ​ ​ 541 ​ ​ 541 ​ ​ 79,643 ​ ​ 62,422 Banco Popular, S. A. ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — Banco AV Villas, S. A. ​ 3,052,707 ​ ​ 17,221 ​ ​ — ​ ​ 116 ​ ​ 117 ​ ​ 17,222 ​ ​ 13,497 Servicios Financieros, S. A. ​ 3,052,707 ​ ​ 17,221 ​ ​ — ​ ​ 117 ​ ​ 117 ​ ​ 17,221 ​ ​ 13,497 Total Airplan ​ COP 167,897,170 ​ Ps. 947,112 ​ Ps. — ​ Ps. 6,437 ​ Ps. 6,438 ​ Ps. 947,111 ​ Ps. 742,330 ​ ​ ​ ​ ​ Ps. 4,947,112 ​ Ps. (1,475,000) ​ Ps. 4,411 ​ Ps. 889,591 ​ Ps. 2,586,932 ​ Ps. 3,402,199 ​ ​ ​ ​ ​ ​ Amount Entity ​ (thousand of COP) Bancolombia, S. A. ​ COP. 150,000,000 Corpbanca Colombia, S. A. ​ 102,000,000 Banco Davivienda, S. A. ​ 90,000,000 Banco de Bogotá, S. A. ​ 37,000,000 Banco de Occidente, S. A. ​ 37,000,000 Banco Popular, S. A. (1) ​ 8,000,000 Banco AV Villas, S. A. ​ 8,000,000 Servicios Financieros, S. A. ​ 8,000,000 ​ ​ COP. 440,000,000 ​ ​ ​ ​ ​ ​ Amount Financial entity ​ (thousand COP) Bancolombia, S. A. COP. 51,136,744 Corpbanca Colombia, S. A. 34,772,986 Banco Davivienda, S. A. 30,682,039 Banco de Bogotá, S. A. 12,613,358 Banco de Occidente, S. A. 12,613,366 Banco Popular, S. A. 2,726,835 Banco AV Villas, S. A. 2,727,293 Servicios Financieros, S. A. 2,727,293 ​ COP. 149,999,914

Short and long-term documents_

Short and long-term documents: (Tables)	12 Months Ended
	Dec. 31, 2023
Short and long-term documents:
Schedule of long-term debt	​ ​ ​ ​ ​ Performance 2.39 % Spread credit (bps) +336 ​ Coupon 5.75 % ​ ​ ​ ​ ​ Performance 6.75 % At December 31, 2022 the integration of the debt is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Original debt Interest Credit line Principal amortization Interest ​ Term Fair ​ ​ used in thousand USD ​ in thousand USD ​ in pesos ​ in pesos ​ in pesos Short Long ​ value Bond ​ $ 400,000 ​ $ 255 ​ Ps. 6,602,407 ​ Ps. (222,568) ​ Ps. (58,185) ​ Ps. 323,993 ​ Ps. 5,997,661 ​ Ps. 6,039,845 Bond ​ ​ 200,000 ​ ​ 2,733 ​ ​ 3,947,522 ​ ​ ​ ​ ​ ​ ​ ​ 53,222 ​ ​ 3,894,300 ​ ​ 3,148,566 ​ ​ $ 600,000 ​ $ 2,988 ​ Ps. 10,549,929 ​ Ps. (222,568) ​ Ps. (58,185) ​ Ps. 377,215 ​ Ps. 9,891,961 ​ Ps. 9,188,411 ​ At December 31, 2023 the integration of the debt is shown as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Original debt Interest Credit line Principal amortization Interest Term Fair ​ ​ used in thousand USD ​ in thousand USD ​ in pesos ​ in pesos ​ in pesos ​ Short Long ​ value Bond ​ $ 400,000 ​ $ (4,804) ​ Ps. 5,553,784 ​ Ps. (200,535) ​ Ps. (35,047) ​ Ps. 297,803 ​ Ps. 5,020,399 ​ Ps. 5,702,759 Bond ​ ​ 200,000 ​ ​ 2,733 ​ ​ 3,430,040 ​ ​ ​ ​ ​ 5 ​ ​ 46,245 ​ ​ 3,383,800 ​ ​ 3,324,656 ​ $ 600,000 ​ $ (2,071) ​ Ps. 8,983,824 ​ Ps. (200,535) ​ Ps. (35,042) ​ Ps. 344,048 ​ Ps. 8,404,199 ​ Ps. 9,027,415 ​

Stockholders' equity_ (Tables)

Stockholders' equity: (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders' equity:
Schedule of total share capital	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital stock as of ​ Total shares December 31, Description ​ 2022 2023 2022 2023 “B” Series ​ 277,050,000 ​ 277,050,000 ​ Ps. 7,173,079 ​ Ps. 7,173,079 “BB” Series ​ 22,950,000 ​ 22,950,000 ​ 594,197 ​ 594,197 Total ​ 300,000,000 ​ 300,000,000 ​ Ps. 7,767,276 ​ Ps. 7,767,276

Income tax incurred and defer_2

Income tax incurred and deferred: (Tables)	12 Months Ended
	Dec. 31, 2023
Income tax incurred and deferred:
Schedule of IT provision - Mexico	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Mexico ​ ​ ​ ​ ​ ​ ​ ​ ​ Current IT ​ Ps. 1,749,031 ​ Ps. 2,961,187 ​ Ps. 3,477,638 Deferred IT ​ (128,254) ​ (169,080) ​ ​ 11,131 IT provision Mexico ​ Ps. 1,620,777 ​ Ps. 2,792,107 ​ Ps. 3,488,769 Aerostar ​ ​ ​ ​ ​ Current IT ​ Ps. 886 ​ Ps. 3,703 ​ Ps. 2,617 Deferred IT ​ ​ 37,979 ​ ​ 38,160 ​ ​ 34,441 IT provision Aerostar ​ Ps. 38,865 ​ Ps. 41,863 ​ Ps. 37,058 Airplan ​ ​ ​ ​ ​ ​ ​ ​ ​ Current IT ​ Ps. 74,862 ​ Ps. 377,437 ​ Ps. 405,098 Deferred IT ​ ​ (5,997) ​ ​ 227,402 ​ ​ 13,218 IT provision Airplan ​ Ps. 68,865 ​ Ps. 604,839 ​ Ps. 418,316 Total IT provision ​ Ps. 1,728,507 ​ Ps. 3,438,809 ​ Ps. 3,944,143
Schedule of reconciliation between statutory and effective income tax rates	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 2022 2023 Consolidated income before provision for IT ​ Ps. 8,126,035 ​ Ps. 14,084,733 ​ Ps. 14,620,087 ​ Plus (less): ​ ​ ​ ​ ​ ​ ​ ​ Net income before taxes of Airplan and Aerostar ​ (1,418,186) ​ (3,183,555) ​ ​ (2,422,843) ​ Net income before taxes of subsidiaries in Mexico not subject to IT ​ (170,247) ​ (140,921) ​ ​ (151,574) ​ Income before provisions for income taxes ​ 6,537,602 ​ 10,760,257 ​ ​ 12,045,670 ​ Statutory IT rate ​ 30 % ​ 30 % ​ 30 % IT that would result from applying the IT rate to book profit before income taxes ​ ​ 1,961,281 ​ 3,228,077 ​ ​ 3,613,701 ​ Non-deductible items and other permanent differences ​ 7,853 ​ 14,133 ​ ​ 229,972 ​ Annual adjustment for tax inflation ​ (33,603) ​ ​ (82,517) ​ ​ (100,820) ​ Accounting disconnect inflation ​ (314,754) ​ ​ (367,587) ​ ​ (254,084) ​ Effect by difference in rate of IT Aerostar ​ 38,865 ​ ​ 41,863 ​ ​ 37,058 ​ Effect by difference in rate of IT Airplan ​ 68,865 ​ ​ 604,839 ​ ​ 418,316 ​ IT provision ​ Ps. 1,728,507 ​ Ps. 3,438,809 ​ Ps. 3,944,143 ​ Effective IT rate ​ ​ 26 % ​ 32 % ​ 33 % ​
Schedule of principal temporary differences with respect to deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2022 2023 Deferred income tax asset: ​ ​ Temporary liabilities Ps. 72,439 ​ Ps. 80,229 Fair value of long-term debt (Bank loan) ​ 84,774 ​ ​ 73,661 Allowance for doubtful accounts ​ 60,775 ​ ​ 68,653 ​ ​ 217,988 ​ ​ 222,543 Deferred income tax payable: ​ ​ ​ ​ ​ Fixed and intangible assets (*) ​ (2,898,475) ​ ​ (2,711,274) Temporary assets ​ (291,829) ​ ​ (409,127) Amortization of expenses ​ (206) ​ ​ — ​ ​ (3,190,510) ​ ​ (3,120,401) Deferred income tax liability - Net Ps. (2,972,522) ​ Ps. (2,897,858) (*)
Schedule of net movements of the deferred tax asset and liability	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ ​ provision ​ ​ ​ ​ Foreign ​ ​ ​ ​ ​ ​ ​ ​ of loan ​ Concession ​ Currency ​ ​ ​ ​ ​ ​ ​ ​ portfolio ​ Assets ​ Conversion ​ Others ​ Total Balances as of January 1, 2022 Ps. (57,962) Ps. 3,078,500 Ps. 32,903 Ps. (8,809) Ps. 3,044,632 Conversion revaluation effect ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan and Aerostar ​ ​ ​ ​ ​ (117,978) ​ (50,614) ​ (168,592) Consolidated income statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan ​ (1,123) ​ 9,298 ​ 2,648 ​ 216,579 ​ 227,402 Aerostar ​ ​ ​ 38,982 ​ (822) ​ ​ ​ 38,160 México ​ (1,690) ​ (145,056) ​ ​ ​ (22,334) ​ (169,080) ​ ​ (2,813) ​ (96,776) ​ 1,826 ​ 194,245 ​ 96,482 Balances as of December 31, 2022 ​ Ps. (60,775) Ps. 2,981,724 Ps. (83,249) Ps. 134,822 Ps. 2,972,522 Conversion revaluation effect ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan and Aerostar ​ ​ ​ ​ ​ ​ ​ ​ (176,132) ​ ​ 42,678 ​ ​ (133,454) Consolidated income statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airplan ​ ​ (282) ​ ​ (66,631) ​ ​ (3,370) ​ ​ 83,501 ​ ​ 13,218 Aerostar ​ ​ ​ ​ ​ 35,947 ​ ​ (1,506) ​ ​ ​ ​ ​ 34,441 México ​ ​ (7,596) ​ ​ 24,491 ​ ​ ​ ​ ​ (5,764) ​ ​ 11,131 ​ ​ ​ (7,878) ​ (6,193) ​ (4,876) ​ 77,737 ​ 58,790 Balances as of December 31, 2023 Ps. (68,653) Ps. 2,975,531 Ps. (264,257) Ps. 255,237 Ps. 2,897,858
Schedule of Aerostar tax loss carry forwards	​ ​ ​ ​ ​ ​ ​ ​ ​ USD ​ ​ ​ ​ thousand ​ Year of Year of loss Amount expiration 2014 24,189 2024 2015 28,532 2025 2016 27,736 2026 2017 22,247 2027 2018 10,600 2028 2020 30,725 2030 Total ​ Ps. 144,029 ​ ​
Schedule of Temporal differences not recognized	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ 2022 2023 ​ Undistributed utilities Ps. 4,911,412 ​ Ps. 4,334,287 ​ Tax rate 30 % 30 % Deferred income tax liabilities unrecognized with the previous temporary differences Ps. 1,473,424 ​ Ps. 1,300,286 ​

Balances and transactions wit_2

Balances and transactions with related parties: (Tables)	12 Months Ended
	Dec. 31, 2023
Balances and transactions with related parties:
Schedule of balances receivable and payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Accounts payable and accumulated expenses (Note 9):(*) ​ ​ Inversiones y Técnicas Aeroportuarias, S. A. de C. V. ​ ​ (Shareholder/technical assistance) Ps. 169,696 Ps. 178,294 ​ Ps. 169,696 Ps. 178,294 (*) These are accounts with terms of less than one year under similar market conditions.
Schedule of transactions with related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Commercial income: ​ ​ ​ Autobuses de Oriente, S. A. de C. V. (Stockholder) Ps. 11,800 Ps. 15,899 ​ Ps. 20,162 Autobuses Golfo Pacífico, S. A. de C. V. (Stockholder) ​ 6,468 ​ 7,616 ​ ​ 8,306 Coordinados de México de Oriente, S. A. de C. V. (Stockholder) ​ 162 ​ 189 ​ ​ 202 ​ ​ ​ ​ Expenses: ​ ​ ​ Technical assistance (Note 14.4) Ps. (391,698) ​ Ps. (643,891) ​ Ps. (715,462) ​ ​ ​ ​ ​ ​ ​ ​ ​ Related parties: ​ ​ ​ ​ ​ ​ ​ ​ Administrative services ​ ​ ​ ​ ​ ​ ​ ​ Leasing Ps. (5,863) ​ Ps. (4,610) ​ Ps. (5,773) Cleaning services ​ (12,307) ​ ​ — ​ ​ —
Schedule of compensation of key personnel	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2022 2023 Short term salaries and other benefits paid to key personnel(*) Ps. 122,271 ​ Ps. 166,922 ​ Ps. 171,595 Fees paid to the Board of Directors and Committees ​ 8,144 ​ ​ 8,671 ​ ​ 10,261 (*) In fiscal years 2021, 2022 and 2023, includes costs of Ps.

Commitments and contingencies_

Commitments and contingencies: (Table)	12 Months Ended
	Dec. 31, 2023
Commitments and contingencies:
Schedule of future payments	​ ​ ​ ​ ​ Up to one year Ps. 5,590 Between one and three years 1,863 Total Ps. 7,453
Schedule or investment commitments	​ ​ ​ ​ ​ ​ Period Amount ​ 2024 ​ Ps. 3,708,423 2025 ​ 6,467,609 2026 ​ 7,350,950 2027 ​ 5,244,122 2028 ​ 6,799,906 ​ ​ Ps. 29,571,010 (1) (1) ​

Summary of the main accountin_3

Summary of the main accounting policies: (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of the main accounting policies:
Schedule of consolidated subsidiaries	​ ​ ​ ​ ​ ​ ​ Shareholding ​ ​ ​ percentage (%) ​ Main activity Aeropuerto de Cancún, S. A. de C. V. 100 % Airport services Aeropuerto de Cozumel, S. A. de C. V. 100 % Airport services Aeropuerto de Mérida, S. A. de C. V. 100 % Airport services Aeropuerto de Huatulco, S. A. de C. V. 100 % Airport services Aeropuerto de Oaxaca, S. A. de C. V. 100 % Airport services Aeropuerto de Veracruz, S. A. de C. V. 100 % Airport services Aeropuerto de Villahermosa, S. A. de C. V. 100 % Airport services Aeropuerto de Tapachula, S. A. de C. V. 100 % Airport services Aeropuerto de Minatitlán, S. A. de C. V. 100 % Airport services Cancun Airport Services, S. A. de C. V. (*) 100 % Airport services Aerostar Airport Holdings, LLC ​ 60 % Airport services Sociedad Operadora de Aeropuertos Centro Norte, S.A. ​ 100 % Airport services ASUR Dominicana, LLC. (*) ​ 100 % Commercial RH Asur, S. A. de C. V. 100 % Administrative services Servicios Aeroportuarios del Sureste, S. A. de C. V. 100 % Administrative services Asur FBO, S. A. de C. V. (*) 100 % Administrative services Caribbean Logistics, S. A. de C. V. (*) 100 % Cargo services Cargo RF, S. A. de C. V. (*) 100 % Cargo services (*) These subsidiaries sub-consolidate at Cancún Airport.
Schedule of condensed financial information of Aerostar	As of December 31, 2021, 2022 and 2023, the condensed financial information of Aerostar, where there is a significant non-controlling interest, is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December, 31 ​ 2021 2022 2023 Condensed statement of financial position ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ Ps. 2,295,087 ​ Ps. 2,334,403 ​ Ps. 1,518,454 Restricted cash ​ 123,081 ​ ​ 1,272,106 ​ ​ 1,520,581 Other current assets ​ 183,284 ​ ​ 528,297 ​ ​ 165,822 Total current assets ​ 2,601,452 ​ ​ 4,134,806 ​ ​ 3,204,857 Financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Current liabilities ​ ​ (804,548) ​ ​ (1,184,023) ​ ​ (1,033,248) Working capital ​ 1,796,904 ​ ​ 2,950,783 ​ ​ 2,171,609 Land, furniture and equipment ​ 126,494 ​ ​ 115,798 ​ ​ 123,796 Intangible assets, airport concessions - Net ​ 13,656,912 ​ ​ 12,920,453 ​ ​ 11,203,531 Other long term assets ​ 64,442 ​ ​ 90,777 ​ ​ 83,208 Long term debt ​ (6,952,068) ​ ​ (9,891,961) ​ ​ (8,404,199) Other long term liabilities ​ (19,378) ​ ​ (18,265) ​ ​ (14,295) Deferred income tax - Net ​ (518,578) ​ ​ (547,480) ​ ​ (523,262) Shareholders’ equity ​ Ps. 8,154,728 ​ Ps. 5,620,105 ​ Ps. 4,640,388 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December, 31 ​ 2021 2022 2023 Condensed statements of comprehensive income ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue ​ Ps. 3,652,835 ​ Ps. 4,110,028 ​ Ps. 4,174,329 Operating cost and expenses ​ (1,939,555) ​ ​ (2,128,925) ​ ​ (2,390,264) Other income ​ ​ ​ ​ 346,232 ​ ​ ​ Comprehensive financial cost - Net ​ (453,326) ​ ​ (459,471) ​ ​ (412,145) Net income tax ​ (57,529) ​ ​ (59,618) ​ ​ (52,486) Net income for the year ​ 1,202,425 ​ ​ 1,808,246 ​ ​ 1,319,434 Foreign currency translation ​ (207,132) ​ ​ (95,881) ​ ​ (818,522) Total comprehensive income ​ Ps. 995,293 ​ Ps. 1,712,365 ​ Ps. 500,912
Schedule of percentage of depreciation land, furniture and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 2023 ​ ​ ​ ​ ​ ​ ​ Furniture equipment 10 to 20 % 10 to 20 % Machinery 10 to 20 % 10 to 20 % Computer equipment 20 to 33 % 20 to 33 % Transportation equipment 20 to 25 % 20 to 25 % Improvements to leased premises 10 % 10 %
Schedule of useful lives licenses and commercial direct operation	​ ​ ​ ​ ​ Licenses Mexico 25 years ODC Mexico 25 years Commercial Rights of Aerostar 29 years Commercial Rights of Airplan 9 years

Financial risk management_ (Tab

Financial risk management: (Tables)	12 Months Ended
	Dec. 31, 2023
Financial risk management:
Schedule of exchange rate risk	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 ​ ​ (Thousands of dollars) Asset ​ Ps. 372,991 ​ Ps. 507,164 Liability ​ (5,520) ​ ​ (6,419) Monetary active position Ps. 367,471 ​ Ps. 500,745
Schedule of liquidity position	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and Loans and Loans and ​ ​ ​ cash ​ Short - term ​ Long - term ​ Total Loans December 31, 2022 ​ equivalents ​ Debt ​ Debt ​ and Debt Mexico ​ Ps. 9,573,039 ​ Ps. 1,486,817 ​ Ps. 2,505,318 ​ Ps. 3,992,135 Aerostar ​ ​ 2,334,403 ​ ​ 377,215 ​ ​ 9,891,961 ​ ​ 10,269,176 Airplan ​ 1,267,549 ​ 5,964 ​ ​ 937,486 ​ ​ 943,450 Total ​ Ps. 13,174,991 ​ Ps. 1,869,996 ​ Ps. 13,334,765 ​ Ps. 15,204,761 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and Loans and Loans and ​ ​ ​ cash ​ Short - term ​ Long - term ​ Total Loans December 31, 2023 ​ equivalents ​ Debt ​ Debt ​ and Debt Mexico ​ Ps. 9,770,273 ​ Ps. 883,153 ​ Ps. 1,639,821 ​ Ps. 2,522,974 Aerostar ​ 1,518,455 ​ ​ 344,048 ​ ​ 8,404,199 ​ ​ 8,748,247 Airplan ​ 2,584,169 ​ ​ 6,438 ​ ​ 947,111 ​ ​ 953,549 Total ​ Ps. 13,872,897 ​ Ps. 1,233,639 ​ Ps. 10,991,131 ​ Ps. 12,224,770 ​
Schedule of liquidity risk	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Under Between 3 months Between 1 Between 2 and At December 31, 2022 ​ 3 months ​ and one year ​ and 2 years ​ 5 years Bank loans and interest Ps. 637,733 ​ Ps. 944,235 ​ Ps. 1,354,415 ​ Ps. 1,900,147 Long term debt 158,279 ​ ​ 280,166 ​ ​ 973,931 ​ ​ 2,377,822 Suppliers 307,068 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ 1,170,318 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Bank loans and interest ​ Ps. 853,062 ​ Ps. 388,439 ​ Ps. 787,830 ​ Ps. 2,163,132 Long term debt ​ ​ 342,243 ​ ​ 348,518 ​ ​ 698,955 ​ ​ 2,128,755 Suppliers ​ ​ 306,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ 1,156,955 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of short term liquidity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2023 Current assets Ps. 18,080,170 ​ Ps. 18,733,197 Current liabilities 5,563,973 ​ ​ 4,827,227 Short term position (liquidity) Ps. 12,516,197 ​ Ps. 13,905,970

Consolidated statements of ca_3

Consolidated statements of cash flows: (Tables)	12 Months Ended
	Dec. 31, 2023
Consolidated statements of cash flows:
Schedule of analysis of net debt and movements in net debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Long - term debt ​ Bank Loans ​ 2021 2022 2023 2021 2022 2023 Short-term debt (Note 11) ​ Ps. 353,672 ​ Ps. 377,215 ​ Ps. 344,048 ​ ​ ​ ​ ​ ​ ​ ​ ​ Short-term bank loans (Note 10) ​ ​ ​ ​ ​ ​ ​ Ps. 224,472 ​ Ps. 1,492,781 ​ Ps. 889,591 Long-term bank loans (Note 10) ​ ​ ​ ​ ​ ​ ​ ​ 6,603,006 ​ ​ 3,442,804 ​ ​ 2,586,932 Long-term debt (Note 11) ​ 6,598,397 ​ 9,891,961 ​ 8,404,199 ​ ​ ​ ​ ​ ​ ​ ​ ​ Balances at December 31 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 8,748,247 ​ Ps. 6,827,478 ​ Ps. 4,935,585 ​ Ps. 3,476,523 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balances at January 1 of the debt-net ​ Ps. 6,972,176 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 6,928,170 ​ Ps. 6,827,478 ​ Ps. 4,935,585 Interest expense ​ 454,863 ​ 523,488 ​ 552,046 ​ ​ 387,523 ​ ​ 332,030 ​ ​ 573,816 Bank loans(Note 10) ​ ​ ​ ​ ​ ​ ​ ​ 4,650,000 ​ ​ ​ ​ ​ ​ Long-term debt (Note 11) ​ ​ ​ ​ ​ 3,947,522 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Interest paid ​ (428,530) ​ (532,579) ​ (519,601) ​ ​ (480,168) ​ ​ (547,042) ​ ​ (547,505) Principal payments ​ (220,961) ​ (222,568) ​ (200,535) ​ ​ (4,429,334) ​ ​ (1,498,076) ​ ​ (1,475,000) Foreign currency translation ​ 174,521 ​ (398,756) ​ (1,352,839) ​ ​ (228,713) ​ ​ (178,805) ​ ​ (10,373) Balances at December 31 ​ Ps. 6,952,069 ​ Ps. 10,269,176 ​ Ps. 8,748,247 ​ Ps. 6,827,478 ​ Ps. 4,935,585 ​ Ps. 3,476,523 ​

Overview_ (Details)

Overview: (Details) - location			12 Months Ended
	Sep. 22, 2023	Oct. 20, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of business combinations line items
Number of airports			9
Agreement term			50 years
Proportion of interest in subsidiary	60%	60%
Aeropuerto de Cancun, S. A. de C. V.
Disclosure of business combinations line items
Proportion of interest in subsidiary			100%	100%
Aerostar
Disclosure of business combinations line items
Proportion of interest in subsidiary			60%
Airplan
Disclosure of business combinations line items
Proportion of interest in subsidiary			100%
Investing public
Disclosure of business combinations line items
Proportion of interest acquired			58.02%	60.63%	66.53%
ITA
Disclosure of business combinations line items
Proportion of interest acquired			7.65%	7.65%	7.65%
Servicios Estrategia Patrimonial
Disclosure of business combinations line items
Proportion of interest acquired				19.41%	13.51%
Remer Soluciones a la Inversion
Disclosure of business combinations line items
Proportion of interest acquired				12.31%	12.31%
CHPAF Holdings, S.A.P.I de C.V.
Disclosure of business combinations line items
Proportion of interest acquired			20.67%
Inversiones Productivas Kierke, S.A. de C.V.
Disclosure of business combinations line items
Proportion of interest acquired			12.33%
Grupo ADO, S.A. de C.V.
Disclosure of business combinations line items
Proportion of interest acquired			1.33%

Overview_ - Significant events

Overview: - Significant events (Details) $ in Thousands, $ in Thousands																			1 Months Ended	12 Months Ended
	Oct. 13, 2023 MXN ($)	Sep. 29, 2023 MXN ($)	Jul. 14, 2023 MXN ($)	Mar. 29, 2023 MXN ($)	Nov. 29, 2022 MXN ($)	Nov. 05, 2021 MXN ($)	Nov. 05, 2021 USD ($)	Oct. 15, 2021 MXN ($)	Oct. 13, 2021 MXN ($)	Sep. 29, 2021 MXN ($)	Apr. 26, 2021 MXN ($)	Feb. 18, 2021 MXN ($)	Feb. 18, 2021 USD ($)	Dec. 30, 2020	Jun. 29, 2020 MXN ($)	May 12, 2020 MXN ($)	May 12, 2020 USD ($)	Apr. 23, 2020 MXN ($)	Oct. 31, 2017	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2023 COP ($)	Dec. 31, 2022 COP ($)	Sep. 30, 2021
Disclosure of geographical areas [line items]
Net decrease in allowance for bad debts																								$ 28,519
Increase in allowance for bad debts																						$ 15,517
Loans received																				$ 4,947,112		6,415,986
Disposal of loans																				$ 1,475,000		$ 1,498,076		4,429,334
Points to add interest rate																				1.50%		1.50%						1.50%	1.50%
Dividends																		$ 2,463,000		$ 5,979,000		$ 4,509,000		$ 2,463,000
Ordinary dividends																				2,709,000		2,709,000
Extraordinary dividend declared and paid																				$ 3,000,000		$ 1,800,000
Percentage of increase in consolidated income excluding construction services																				8.39%	8.39%	8.40%	8.40%	44.70%	44.70%	74.40%	74.40%
Percentage of decrease in aeronautical income																				57.30%	57.30%	45.10%	45.10%	0.30%	0.30%
Percentage of increase in aeronautical revenues excluding construction services																				8.18%	8.18%	49.60%	49.60%	73.80%	73.80%
Percentage of decrease in non-aeronautical income																				58.60%	58.60%	46.60%	46.60%	2%	2%
Percentage of increase in non-aeronautical revenues																				55.20%	55.20%	42.80%	42.80%	4%	4%
Percentage of increase in non-aeronautical revenues																				8.74%	8.74%	37.20%	37.20%	75.20%	75.20%
Amount of aid subsidy received under CRRSA Act																						$ 196,376	$ 9,595
Mexico
Disclosure of geographical areas [line items]
Percentage of increase in passenger traffic																								76.28%	76.28%
Notes received pledged																								$ 4,463
Increase in allowance for bad debts																				$ 25,309		5,707		$ 9,331
Loans received																				$ 4,000,000		$ 4,650,000
Points to add interest rate																				7%		7%						7%	7%
Percentage of increase in aeronautical revenues excluding construction services																				13.10%	13.10%
Percentage of increase in non-aeronautical revenues																				9.67%	9.67%
Colombia (Airplan)
Disclosure of geographical areas [line items]
Percentage of increase in passenger traffic																								149.82%	149.82%
Net decrease in allowance for bad debts																								$ 1,575
Increase in allowance for bad debts																						$ 3,974
Loans received																				$ 947,112		1,765,986						$ 167,897,170	$ 167,897,539
Points to add interest rate																				4%								4%
Percentage of increase in aeronautical revenues excluding construction services																				(4.02%)	(4.02%)
Percentage of increase in non-aeronautical revenues																				1.07%	1.07%
Puerto Rico (Aerostar)
Disclosure of geographical areas [line items]
Percentage of increase in passenger traffic																								99.83%	99.83%
Net decrease in allowance for bad debts																								$ 36,275
Increase in allowance for bad debts																				$ 14,447		7,997
Percentage of increase in aeronautical revenues excluding construction services																				(3.35%)	(3.35%)
Percentage of increase in non-aeronautical revenues																				8.21%	8.21%
Amount of aid subsidy received under CARES Act																								333,477	$ 16,292
Amount of grant offer under CARES Act.																$ 717,590	$ 33,417							33,477	16,292	$ 717,590	$ 33,417
Amount of grant offer under CRRSA Act.												$ 210,574	$ 10,577
Amount of aid subsidy received under CRRSA Act																								$ 20,122	$ 983
Amount of grant offer under ARP Act						$ 731,106	$ 35,716
Subsidy received under ARPA																				$ 252,366	$ 14,268	350,901	$ 17,515
Banco Popular De Puerto Rico
Disclosure of geographical areas [line items]
Term of loan														3 years
Points to add interest rate														0.50%
Banco Popular De Puerto Rico | Mexico
Disclosure of geographical areas [line items]
Loans received															$ 1,500,000
Term of loan															18 months
Santandar
Disclosure of geographical areas [line items]
Term of loan																			5 years
Disposal of loans										$ 2,000,000
Borrowings, interest rate basis																			28-day TIIE rate plus 125 basis points
Points to add interest rate										1.50%									1.25%
Santandar | Mexico
Disclosure of geographical areas [line items]
Disposal of loans										$ 2,000,000
Borrowings, interest rate basis										28-day TIIE rate plus 1.5 points
Points to add interest rate										1.50%
Santandar New
Disclosure of geographical areas [line items]
Disposal of loans		$ 662,500		$ 662,500	$ 650,000
Borrowings, interest rate basis										28-day TIIE rate plus 150 basis points
Santandar New | Mexico
Disclosure of geographical areas [line items]
Loans received										$ 2,650,000										2,000,000		2,650,000
BBVA Bancomer, S. A.
Disclosure of geographical areas [line items]
Term of loan																			7 years
Disposal of loans									$ 1,960,000		$ 20,000
Borrowings, interest rate basis																			TIIE rate of 28 days plus 125 basis points.
Points to add interest rate																			1.25%
BBVA Bancomer, S. A. | Mexico
Disclosure of geographical areas [line items]
Loans received																				$ 2,000,000		$ 2,000,000
Disposal of loans									$ 1,960,000
BBVA Bancomer, S.A. New
Disclosure of geographical areas [line items]
Term of loan								7 years
Disposal of loans	$ 50,000		$ 50,000
Borrowings, interest rate basis								TIIE rate to 28 days plus an applicable margin
Points to add interest rate																														1.50%
BBVA Bancomer, S.A. New | Mexico
Disclosure of geographical areas [line items]
Loans received								$ 2,000,000
Term of loan								7 years
Borrowings, interest rate basis								28-day TIIE rate plus an applicable margin

Segment Information_ (Details)

Segment Information: (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating segments:
Aeronautical revenue	$ 15,223,096	$ 14,072,517	$ 9,408,599
Non aeronautical revenue	9,295,915	8,548,671	6,229,896
Revenue from construction services	1,302,633	2,692,694	3,146,166
Total	25,821,644	25,313,882	18,784,661
Operating profit	15,243,525	14,698,149	8,657,674
Total assets	70,342,424	70,919,521
Total liabilities	18,751,226	21,903,914
Exchange rate translation from non-current assets (***)	(1,530,746)	(1,767,962)	144,217
Amortization and depreciation	(2,069,157)	(2,059,237)	(1,993,342)
Operating segments
Operating segments:
Aeronautical revenue	15,223,096	14,072,517	9,408,599
Non aeronautical revenue	9,295,915	8,548,671	6,229,896
Revenue from construction services	1,302,633	2,692,694	3,146,166
Operating profit	15,243,525	14,698,149	8,657,674
Non-current assets	51,609,227	52,839,351	54,168,628
Total assets	70,342,424	70,919,521	65,830,728
Total liabilities	18,751,226	21,903,914	20,060,672
Improvements to assets under concession and acquisition of furniture and equipment in the period	1,371,000	2,775,773	3,676,719
Amortization and depreciation	(2,069,157)	(2,059,237)	(1,993,342)
Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	13,333,759	12,257,424	8,175,710
Non aeronautical revenue	1,569,319	1,422,651	1,004,332
Total	14,903,078	13,680,075	9,180,042
Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	1,889,337	1,815,093	1,232,889
Non aeronautical revenue	7,726,596	7,126,020	5,225,564
Revenue from construction services	1,302,633	2,692,694	3,146,166
Total	10,918,566	11,633,807	9,604,619
Aeropuerto de Cancun, S. A. de C. V. | Operating segments
Operating segments:
Aeronautical revenue	8,167,803	7,515,691	4,644,489
Non aeronautical revenue	6,373,826	5,854,262	4,038,222
Revenue from construction services	415,669	910,812	1,210,514
Operating profit	9,610,292	9,022,518	5,406,719
Non-current assets	22,273,489	20,397,710	20,142,279
Total assets	31,363,171	30,024,926	26,169,097
Total liabilities	5,029,334	6,713,813	7,480,794
Improvements to assets under concession and acquisition of furniture and equipment in the period	477,361	1,062,108	1,535,850
Amortization and depreciation	(683,039)	(610,864)	(546,795)
Aeropuerto de Cancun, S. A. de C. V. | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	7,149,065	6,628,035	4,009,238
Non aeronautical revenue	1,172,595	1,085,461	687,390
Total	8,321,660	7,713,496	4,696,628
Aeropuerto de Cancun, S. A. de C. V. | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	1,018,738	887,656	635,251
Non aeronautical revenue	5,201,231	4,768,801	3,350,832
Revenue from construction services	415,669	910,812	1,210,514
Total	6,635,638	6,567,269	5,196,597
Aerostar | Operating segments
Operating segments:
Aeronautical revenue	2,029,890	2,100,276	2,027,188
Non aeronautical revenue	1,729,919	1,598,601	1,394,346
Revenue from construction services	414,520	411,152	231,301
Operating profit	1,629,778	2,149,776	1,526,642
Non-current assets	16,392,510	19,071,914	20,330,478
Total assets	19,668,032	23,292,857	22,988,431
Total liabilities	10,424,993	12,177,362	8,876,260
Improvements to assets under concession and acquisition of furniture and equipment in the period	465,166	440,627	230,344
Amortization and depreciation	(647,721)	(724,294)	(740,075)
Aerostar | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	1,428,789	1,411,532	1,588,161
Non aeronautical revenue	396,724	337,190	316,942
Total	1,825,513	1,748,722	1,905,103
Aerostar | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	601,101	688,744	439,027
Non aeronautical revenue	1,333,195	1,261,411	1,077,404
Revenue from construction services	414,520	411,152	231,301
Total	2,348,816	2,361,307	1,747,732
Airplan | Operating segments
Operating segments:
Aeronautical revenue	1,945,637	2,027,061	1,174,762
Non aeronautical revenue	659,237	652,280	450,604
Revenue from construction services	14,539	12,922	6,261
Operating profit	1,084,377	1,233,502	430,817
Non-current assets	2,943,119	3,396,813	4,526,009
Total assets	5,968,440	4,924,236	5,556,098
Total liabilities	2,727,965	2,457,168	3,255,579
Improvements to assets under concession and acquisition of furniture and equipment in the period	14,297	12,695	4,537
Amortization and depreciation	(369,101)	(415,829)	(445,236)
Airplan | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	1,890,175	1,967,114	1,142,604
Total	1,890,175	1,967,114	1,142,604
Airplan | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	55,462	59,947	32,158
Non aeronautical revenue	659,237	652,280	450,604
Revenue from construction services	14,539	12,922	6,261
Total	729,238	725,149	489,023
Merida | Operating segments
Operating segments:
Aeronautical revenue	1,066,368	799,661	467,065
Non aeronautical revenue	232,536	168,802	129,797
Revenue from construction services	64,610	553,361	795,208
Operating profit	763,302	557,128	247,576
Non-current assets	3,579,162	3,593,843	3,220,164
Total assets	4,308,637	4,043,180	3,562,271
Total liabilities	100,176	81,660	30,724
Improvements to assets under concession and acquisition of furniture and equipment in the period	68,567	476,164	899,603
Amortization and depreciation	(89,412)	(70,397)	(53,733)
Merida | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	997,651	745,695	429,884
Total	997,651	745,695	429,884
Merida | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	68,717	53,966	37,181
Non aeronautical revenue	232,536	168,802	129,797
Revenue from construction services	64,610	553,361	795,208
Total	365,863	776,129	962,186
Villahermosa [member] | Operating segments
Operating segments:
Aeronautical revenue	404,370	316,367	211,238
Non aeronautical revenue	73,876	64,553	49,410
Revenue from construction services	76,389	105,690	123,936
Operating profit	263,965	193,390	95,027
Non-current assets	1,271,556	1,250,325	1,246,279
Total assets	1,555,737	1,497,541	1,456,118
Total liabilities	107,358	125,739	101,020
Improvements to assets under concession and acquisition of furniture and equipment in the period	69,768	50,654	179,968
Amortization and depreciation	(45,939)	(38,317)	(35,601)
Villahermosa [member] | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	376,675	290,593	191,766
Total	376,675	290,593	191,766
Villahermosa [member] | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	27,695	25,774	19,472
Non aeronautical revenue	73,876	64,553	49,410
Revenue from construction services	76,389	105,690	123,936
Total	177,960	196,017	192,818
Holding & service | Operating segments
Operating segments:
Non aeronautical revenue	980,145	872,592	1,191,810
Operating profit	925,105	806,419	546,457
Non-current assets	44,513,606	40,386,563	36,791,385
Total assets	45,017,265	41,149,776	37,190,823
Total liabilities	121,335	161,001	70,852
Amortization and depreciation	(21)	906	(1,677)
Holding & service | Operating segments | Transferred over a period time:
Operating segments:
Non aeronautical revenue	980,145	872,592	1,191,810
Total	980,145	872,592	1,191,810
Other | Operating segments
Operating segments:
Aeronautical revenue	1,609,028	1,313,461	883,857
Non aeronautical revenue	226,521	210,172	167,517
Revenue from construction services	316,906	698,757	778,946
Operating profit	966,706	735,416	404,436
Non-current assets	6,251,131	6,217,622	5,754,925
Total assets	8,076,488	7,462,444	6,750,781
Total liabilities	240,065	187,171	245,443
Improvements to assets under concession and acquisition of furniture and equipment in the period	275,841	733,525	826,417
Amortization and depreciation	(233,924)	(200,442)	(170,225)
Other | Operating segments | Transferred at a point in time:
Operating segments:
Aeronautical revenue	1,491,404	1,214,455	814,057
Total	1,491,404	1,214,455	814,057
Other | Operating segments | Transferred over a period time:
Operating segments:
Aeronautical revenue	117,624	99,006	69,800
Non aeronautical revenue	226,521	210,172	167,517
Revenue from construction services	316,906	698,757	778,946
Total	661,051	1,007,935	1,016,263
Consolidation adjustments | Operating segments
Operating segments:
Non aeronautical revenue	(980,145)	(872,591)	(1,191,810)
Non-current assets	(45,615,346)	(41,475,439)	(37,842,891)
Total assets	(45,615,346)	(41,475,439)	(37,842,891)
Consolidation adjustments | Operating segments | Transferred over a period time:
Operating segments:
Non aeronautical revenue	(980,145)	(872,591)	(1,191,810)
Total	$ (980,145)	$ (872,591)	$ (1,191,810)

Segment information_ Additional

Segment information: Additional information (Details) - location			12 Months Ended
	Sep. 22, 2023	Oct. 20, 2022	Dec. 31, 2023	Dec. 31, 2022
Operating segments:
Number of airports			9
Proportion of interest in subsidiary	60%	60%
Aeropuerto de Cancun, S. A. de C. V.
Operating segments:
Proportion of interest in subsidiary			100%	100%
Airplan
Operating segments:
Proportion of interest in subsidiary			100%
Aerostar
Operating segments:
Proportion of interest in subsidiary			60%

Revenue from Contracts with C_3

Revenue from Contracts with Customers: Construction services (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contracts with Customers:
Construction services	$ 1,302,633	$ 2,692,694	$ 3,146,166
Puerto Rico (Aerostar)
Revenue from Contracts with Customers:
Construction services			$ 231,301

Revenue from Contracts with C_4

Revenue from Contracts with Customers: Airports law and regulations (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contracts with Customers
Revenue	$ 25,821,644	$ 25,313,882	$ 18,784,661
Commercial services	6,452,611	5,932,414	4,376,269
Revenue from construction services	1,302,633	2,692,694	3,146,166
Revenue	25,821,644	25,313,882	18,784,661
Regulated services:
Revenue from Contracts with Customers
Revenue	15,670,438	14,485,828	9,694,640
Regulated services: | Passenger fees
Revenue from Contracts with Customers
Revenue	11,771,402	10,795,615	6,767,394
Regulated services: | Landing fees
Revenue from Contracts with Customers
Revenue	1,376,707	1,277,251	1,075,198
Regulated services: | Platform
Revenue from Contracts with Customers
Revenue	704,446	751,464	592,671
Regulated services: | Security services
Revenue from Contracts with Customers
Revenue	152,059	134,364	88,758
Regulated services: | Baggage inspection fees
Revenue from Contracts with Customers
Revenue	400,280	353,638	251,956
Regulated services: | Passenger walkway
Revenue from Contracts with Customers
Revenue	691,920	644,356	562,192
Regulated services: | Passengers documentation counters
Revenue from Contracts with Customers
Revenue	35,298	29,841	20,187
Regulated services: | Other airport services
Revenue from Contracts with Customers
Revenue	538,326	499,299	336,284
Non regulated services:
Revenue from Contracts with Customers
Commercial services	6,452,611	5,932,414	4,376,269
Revenue	8,848,573	8,135,360	5,943,855
Non regulated services: | Retail stores
Revenue from Contracts with Customers
Revenue	1,569,319	1,422,651	1,004,332
Non regulated services: | Access fees on nonpermanent ground transportation
Revenue from Contracts with Customers
Revenue	96,914	82,857	59,625
Non regulated services: | Car parking and related access fees
Revenue from Contracts with Customers
Revenue	458,039	416,767	316,356
Non regulated services: | Other airport services
Revenue from Contracts with Customers
Revenue	271,690	280,671	187,273
Non regulated services: | Non-regulated services excluding commercial services
Revenue from Contracts with Customers
Revenue	$ 2,395,962	$ 2,202,946	$ 1,567,586

Revenue from Contracts with C_5

Revenue from Contracts with Customers: Commercial services (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contracts with Customers:
Commercial services	$ 6,452,611	$ 5,932,414	$ 4,376,269
Duty free shops
Revenue from Contracts with Customers:
Commercial services	2,621,852	2,495,826	1,746,097
Food and beverage
Revenue from Contracts with Customers:
Commercial services	1,419,917	1,243,576	823,883
Advertising revenues
Revenue from Contracts with Customers:
Commercial services	206,942	151,741	129,589
Car rental companies
Revenue from Contracts with Customers:
Commercial services	1,230,544	1,110,926	953,085
Banking and currency exchange services
Revenue from Contracts with Customers:
Commercial services	103,285	102,783	107,228
Teleservices
Revenue from Contracts with Customers:
Commercial services	16,099	15,538	17,539
Ground transportations
Revenue from Contracts with Customers:
Commercial services	144,674	131,653	95,690
Other services
Revenue from Contracts with Customers:
Commercial services	$ 709,298	$ 680,371	$ 503,158

Revenue from Contracts with C_6

Revenue from Contracts with Customers: Domestic and international passenger traffic - (Details) - individual	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total domestic passengers	44,112	41,823	33,180
Total international passengers	26,448	24,518	16,172
Number of total passengers	70,560	66,341	49,352
Mexico
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total domestic passengers	21,273	18,701	15,057
Total international passengers	22,195	20,823	14,081
Puerto Rico (Aerostar)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total domestic passengers	10,919	9,404	9,139
Total international passengers	1,278	907	545
Colombia (Airplan)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total domestic passengers	11,920	13,718	8,984
Total international passengers	2,975	2,788	1,546

Revenue from Contracts with C_7

Revenue from Contracts with Customers: Increase in revenue by country of operations without considering construction services- (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	$ 15,223,096	$ 14,072,517	$ 9,408,599
Non aeronautical revenue	9,295,915	8,548,671	6,229,896
Total without construction revenue	$ 24,519,011	$ 22,621,188	$ 15,638,495
Change % compared to 2021, Total aeronautical revenue	61.80%
Change % compared to 2021, Total non-aeronautical revenue	49.21%
Change % compared to 2021, Total without construction revenue	56.79%
Change % compared to 2022, Total aeronautical revenue	8.18%	49.60%	73.80%
Change % compared to 2022, Total non-aeronautical revenue	8.74%	37.20%	75.20%
Change % compared to 2022, Total without construction revenue	8.39%	8.40%	44.70%	74.40%
Mexico
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	$ 11,247,569	$ 9,945,180	$ 6,206,649
Non aeronautical revenue	$ 6,906,759	6,297,790	4,384,946
Change % compared to 2021, Total aeronautical revenue	81.22%
Change % compared to 2021, Total non-aeronautical revenue	57.51%
Change % compared to 2022, Total aeronautical revenue	13.10%
Change % compared to 2022, Total non-aeronautical revenue	9.67%
Puerto Rico (Aerostar)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	$ 2,029,890	2,100,276	2,027,188
Non aeronautical revenue	$ 1,729,919	1,598,601	1,394,346
Change % compared to 2021, Total aeronautical revenue	0.13%
Change % compared to 2021, Total non-aeronautical revenue	24.07%
Change % compared to 2022, Total aeronautical revenue	(3.35%)
Change % compared to 2022, Total non-aeronautical revenue	8.21%
Colombia (Airplan)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	$ 1,945,637	2,027,061	1,174,762
Non aeronautical revenue	$ 659,237	$ 652,280	$ 450,604
Change % compared to 2021, Total aeronautical revenue	65.62%
Change % compared to 2021, Total non-aeronautical revenue	46.30%
Change % compared to 2022, Total aeronautical revenue	(4.02%)
Change % compared to 2022, Total non-aeronautical revenue	1.07%

Revenue from Contracts with C_8

Revenue from Contracts with Customers: Future lease income (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Future lease income:
Lease payments receivable	$ 18,777,812	$ 21,531,482	$ 16,629,413
2022
Future lease income:
Lease payments receivable			3,684,803
2024
Future lease income:
Lease payments receivable		4,531,807	3,415,663
2025
Future lease income:
Lease payments receivable	4,643,338	4,070,098	2,962,391
2025
Future lease income:
Lease payments receivable	4,271,488	3,869,058	2,821,799
2026
Future lease income:
Lease payments receivable	3,841,569	3,659,380	1,944,711
2027
Future lease income:
Lease payments receivable	3,008,983	2,879,797	969,735
2028
Future lease income:
Lease payments receivable	2,158,389	2,045,977	443,624
2029 to 2032
Future lease income:
Lease payments receivable	$ 854,045	$ 475,365	$ 386,687

Revenue from Contracts with C_9

Revenue from Contracts with Customers: Additional information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2013 MXN ($)	Dec. 31, 2013 USD ($)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Prompt payment discount	$ 200,695		$ 118,480		$ 88,787
Operating lease income	6,831,223		4,637,247		3,682,917
Fixed lease income	887,191		1,295,167		653,070
Revenue from construction services	1,302,633		2,692,694		3,146,166
Aeronautical services revenue	15,223,096		14,072,517		9,408,599
Non-aeronautical services	9,295,915		8,548,671		6,229,896
Revenue from complementary and airport services	447,345		413,322		286,042
Mexico
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from construction services	873,574		2,268,620		2,908,604
Aeronautical services revenue	11,694,911		10,358,492		6,492,691
Puerto Rico (Aerostar)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from construction services	414,520		411,152
Colombia (Airplan)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from construction services	14,539		12,922		6,261
Aeronautical services revenue	$ 2,027,061
Aerostar
Disclosure of disaggregation of revenue from contracts with customers [line items]
Term of Use Agreement	15 years	15 years
Aeronautical services revenue	$ 1,174,583	$ 69,424	1,305,166	$ 67,030	1,336,793	$ 65,907
Aerostar
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	2,029,890		2,100,275		2,027,188		$ 62,000	$ 1,268,966	$ 62,000
Airplan
Disclosure of disaggregation of revenue from contracts with customers [line items]
Aeronautical services revenue	$ 1,945,637		$ 2,027,061		$ 1,174,761

Revenue from Contracts with _10

Revenue from Contracts with Customers - Other income (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($) $ / item	Dec. 31, 2023 USD ($) $ / item	Dec. 31, 2022 MXN ($)
Revenue from Contracts with Customers
Other income			$ 346,232
Revenue per gallon | $ / item	0.02	0.02
Income recovery from the fuel distribution fee at the LMM Airport
Revenue from Contracts with Customers
Other income			300,384
Income recovery due to regularization of car rental companies
Revenue from Contracts with Customers
Other income			$ 45,848
Car rental operation outside the airport
Revenue from Contracts with Customers
Insurance recovery recognized in the comprehensive statement of income	$ 45,848	$ 2,225

Costs and expenses by nature__2

Costs and expenses by nature: (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Costs and expenses by nature:
Short term benefits	$ 1,626,289	$ 1,235,765	$ 1,167,302
Electric power	499,753	544,397	419,909
Maintenance and conservation	815,810	596,043	611,274
Professional fees	305,625	227,817	225,321
Insurance and bonds	277,754	151,041	227,342
Surveillance services	427,811	329,414	294,807
Cleaning services	303,168	263,177	209,447
Technical assistance	715,462	643,891	391,698
Right of use of assets under concession	1,496,142	1,424,066	948,062
Amortization and depreciation of intangible assets, furniture and equipment	2,069,157	2,059,237	1,993,342
Consumption of commercial items	552,298	489,244	333,192
Construction services	1,302,633	2,692,694	3,146,166
Termination benefits	5,434	4,343	2,866
Employees' statutory profit sharing	98,651	104,731	84,670
Impairment of accounts receivable	34,276	9,681	9,331
Other	47,856	186,424	62,258
Total aeronautical and non-aeronautical services costs, costs of construction services and administrative expenses	$ 10,578,119	$ 10,961,965	$ 10,126,987

Costs and expenses by nature_ A

Costs and expenses by nature: Additional information (Details) $ in Thousands, $ in Thousands							12 Months Ended
	Nov. 05, 2021 USD ($)	Nov. 05, 2021 MXN ($)	Feb. 18, 2021 USD ($)	Feb. 18, 2021 MXN ($)	May 12, 2020 USD ($)	May 12, 2020 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 MXN ($)
Disclosure of geographical areas [line items]
Right of use of assets under concession								$ 1,496,142		$ 1,424,066		$ 948,062
Amount received Under ARPA Act							$ 14,268	252,366	$ 17,515	350,901
Amount received Under CARES Act										0
Mexico
Disclosure of geographical areas [line items]
Right of use of assets under concession								$ 820,230		$ 733,168		$ 476,536
Percentage of revenue							5%	5%	5%	5%	5%	5%
Colombia (Airplan)
Disclosure of geographical areas [line items]
Right of use of assets under concession								$ 495,478		$ 504,953		$ 308,638
Percentage of revenue							19%	19%	19%	19%	19%	19%
Puerto Rico (Aerostar)
Disclosure of geographical areas [line items]
Right of use of assets under concession								$ 180,434		$ 185,945		$ 162,888
Percentage of revenue							5%	5%	5%	5%	5%	5%
Amount of grant offer under CARES Act.					$ 33,417	$ 717,590					$ 16,292	$ 33,477	$ 33,417	$ 717,590
Number of years fund usage, CARES Act.					4 years	4 years
Pertinent expense, net under CARES Act.									$ 9,594		33,417
Amount of grant offer under CRRSA Act.			$ 10,577	$ 210,574
Number of years for fund usage of grant offer under CRRSA Act.			4 years	4 years
Pertinent expense, net under CRRSA Act.										$ 196,376	$ 983	20,122
Number of years for fund usage of gran offer under ARP Act.	4 years	4 years
Amount of grant offer under ARP Act	$ 35,716	$ 731,106
Additional Amount Received To Reimburse Commercial Clients Under Arpa Act									$ 3,933	78,885
Puerto Rico (Aerostar) | Short term benefits
Disclosure of geographical areas [line items]
Pertinent expense, net under CARES Act.												165,489
Puerto Rico (Aerostar) | Amortization Of Insurance And Bonding
Disclosure of geographical areas [line items]
Pertinent expense, net under CARES Act.												31,909
Amount received Under ARPA Act										126,285
Puerto Rico (Aerostar) | Others includes sewage services and waste disposal
Disclosure of geographical areas [line items]
Pertinent expense, net under CARES Act.												95,118
Puerto Rico (Aerostar) | Maintenance and preservation
Disclosure of geographical areas [line items]
Pertinent expense, net under CARES Act.												$ 40,961
Puerto Rico (Aerostar) | Salaries
Disclosure of geographical areas [line items]
Amount received Under ARPA Act										109,241
Puerto Rico (Aerostar) | Taxes and duties
Disclosure of geographical areas [line items]
Amount received Under ARPA Act								$ 220,414		74,934
Puerto Rico (Aerostar) | Cleaning Services
Disclosure of geographical areas [line items]
Amount received Under ARPA Act								$ 31,952		22,937
Puerto Rico (Aerostar) | Other Pertinent Expenses
Disclosure of geographical areas [line items]
Amount received Under ARPA Act										$ 17,504

Cash and cash equivalents_ (Det

Cash and cash equivalents: (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents:
Cash held at banks	$ 10,751,796	$ 7,667,651
Short term investments	3,121,101	5,507,340
Total cash and cash equivalents	$ 13,872,897	$ 13,174,991	$ 8,770,062	$ 5,192,628

Cash and cash equivalents_ Rest

Cash and cash equivalents: Restricted (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Nov. 17, 2022
Disclosure of geographical areas [line items]
Restricted cash and cash equivalents used for passenger facility charge authorized by FAA	$ 360,880	$ 96,485
Mexico
Disclosure of geographical areas [line items]
Restricted Cash and Cash Equivalents	94,820	148,621
Restricted Cash Under Master Development Program	94,820	148,621	$ 148,621
Puerto Rico (Aerostar)
Disclosure of geographical areas [line items]
Restricted Cash and Cash Equivalents	$ 1,159,700	$ 1,175,622

Financial Assets - Accounts rec

Financial Assets - Accounts receivable (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Assets:
Clients	$ 2,654,041	$ 2,843,870
Less: impairment provision	(336,223)	(301,947)	$ (317,664)
Total accounts receivable	$ 2,317,818	$ 2,541,923

Financial Assets (Details)

Financial Assets (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financial Assets
Provision beginning balance	$ 301,947	$ 317,664
Provision ending balance	336,223	301,947
Mexico
Financial Assets
Provision beginning balance	214,438
Application to provision	25,309	5,707
Provision ending balance	239,748	214,438
Colombia (Airplan)
Financial Assets
Provision beginning balance	43,450
Application to provision	23,414	3,974
Provision impairment	23,414	(17,401)
Provision ending balance	66,864	43,450
Puerto Rico (Aerostar)
Financial Assets
Provision beginning balance	44,059
Provision impairment	(14,447)	(7,997)
Provision ending balance	$ 29,611	$ 44,059

Financial Assets (Details)_2

Financial Assets (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Expected loss rate:
Accounts receivables	$ 2,654,041	$ 2,843,870
Impairment provision	336,223	301,947	$ 317,664
Mexico
Expected loss rate:
Impairment provision	$ 239,748	$ 214,438
Mexico | Current
Expected loss rate:
Expected credit loss rate	0%	0%
Accounts receivables	$ 2,072,306	$ 1,917,501
Mexico | Three months
Expected loss rate:
Expected credit loss rate	0.02%	0.02%
Accounts receivables	$ 69,475	$ 66,618
Impairment provision	$ 259	$ 1,586
Mexico | Six months
Expected loss rate:
Expected credit loss rate	19.20%	19.20%
Accounts receivables	$ 2,392	$ 10,212
Impairment provision	$ 693	$ 1,960
Mexico | One year
Expected loss rate:
Expected credit loss rate	100%	100%
Accounts receivables	$ 1,199	$ 81,836
Impairment provision	$ 1,199	$ 81,836
Mexico | More than 365
Expected loss rate:
Expected credit loss rate	100%	100%
Accounts receivables	$ 237,597	$ 129,056
Impairment provision	237,597	129,056
Puerto Rico (Aerostar)
Expected loss rate:
Impairment provision	$ 29,611	$ 44,059
Puerto Rico (Aerostar) | Current
Expected loss rate:
Expected credit loss rate	1.75%	5.40%
Accounts receivables	$ 57,910	$ 441,967
Impairment provision	$ 21,439	$ 40,637
Puerto Rico (Aerostar) | Three months
Expected loss rate:
Expected credit loss rate	5.75%	5.10%
Accounts receivables	$ 52,164	$ 52,014
Impairment provision	$ 3,499	$ 2,653
Puerto Rico (Aerostar) | Six months
Expected loss rate:
Expected credit loss rate	43.70%	43.70%
Accounts receivables	$ 3,361	$ 1,118
Impairment provision	$ 2,921	$ 489
Puerto Rico (Aerostar) | One year
Expected loss rate:
Expected credit loss rate	87.50%	87.50%
Accounts receivables	$ 1,050	$ 264
Impairment provision	$ 918	$ 230
Puerto Rico (Aerostar) | More than 365
Expected loss rate:
Expected credit loss rate	100%	100%
Accounts receivables	$ 834	$ 50
Impairment provision	834	50
Colombia (Airplan)
Expected loss rate:
Impairment provision	$ 66,864	$ 43,450
Colombia (Airplan) | Current
Expected loss rate:
Expected credit loss rate	0.83%	0.83%
Accounts receivables	$ 88,192	$ 64,761
Impairment provision	$ 5,208
Colombia (Airplan) | Three months
Expected loss rate:
Expected credit loss rate	0.83%	0.83%
Accounts receivables	$ 6,627	$ 36,943
Impairment provision	$ 722	$ 4,027
Colombia (Airplan) | Six months
Expected loss rate:
Expected credit loss rate	0.83%	0.83%
Accounts receivables	$ 43	$ 183
Impairment provision	$ 43	$ 183
Colombia (Airplan) | One year
Expected loss rate:
Expected credit loss rate	100%	100%
Accounts receivables	$ 21,652	$ 16,869
Impairment provision	$ 21,652	$ 14,762
Colombia (Airplan) | More than 365
Expected loss rate:
Expected credit loss rate	100%	100%
Accounts receivables	$ 39,239	$ 24,478
Impairment provision	$ 39,239	$ 24,478

Financial Assets - Additional i

Financial Assets - Additional information (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2023 item	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Trade and other current receivables		$ 2,317,818	$ 2,541,923
Points to add interest rate		1.50%	1.50%
Increase in impairment allowance for accounts receivable			$ 15,517
Decrease in impairment allowance for accounts receivable		$ 17,859
Accounts receivables		2,654,041	2,843,870
Contracted bonds | item	2
Unimpaired past due
Disclosure of disaggregation of revenue from contracts with customers [line items]
Accounts receivables		2,072,306	1,917,501
Unimpaired past due | Three months
Disclosure of disaggregation of revenue from contracts with customers [line items]
Accounts receivables		127,281	147,309
Unimpaired past due | Later than one year
Disclosure of disaggregation of revenue from contracts with customers [line items]
Accounts receivables		134,128	158,331
Passenger fees
Disclosure of disaggregation of revenue from contracts with customers [line items]
Trade and other current receivables		$ 1,394,587	$ 1,323,005
Bonds One
Disclosure of disaggregation of revenue from contracts with customers [line items]
Semiannual interest rate	6.50%
Bonds Two
Disclosure of disaggregation of revenue from contracts with customers [line items]
Semiannual interest rate	6.84%
Mexico
Disclosure of disaggregation of revenue from contracts with customers [line items]
Points to add interest rate		7%	7%
Term of guaranteed notes receivable		1 year 6 months	1 year 6 months
Increase in impairment allowance for accounts receivable		$ 25,309	$ 5,707	$ 9,331
Colombia (Airplan)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Points to add interest rate		4%
Increase in impairment allowance for accounts receivable			3,974
Decrease in impairment allowance for accounts receivable			17,401
Provision impairment		$ (23,414)	17,401
Puerto Rico (Aerostar)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase in impairment allowance for accounts receivable		$ 14,447	$ 7,997
Domestic traffic (in percent)		90%	91%
Provision impairment		$ 14,447	$ 7,997

Land, furniture and equipment_3

Land, furniture and equipment - Net: (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Land, furniture and equipment:
Beginning balance	$ 171,004
Ending balance	184,016	$ 171,004
Land
Land, furniture and equipment:
Beginning balance	193	239
Foreign currency translation	(16)	(46)
Ending balance	177	193
Furniture & equipment
Land, furniture and equipment:
Beginning balance	131,759	121,365
Foreign currency translation	(1,556)	(1,051)
Additions	9,584	14,578
Disposals transfers	(445)	(3,133)
Ending balance	139,342	131,759
Machinery & equipment
Land, furniture and equipment:
Beginning balance	160,786	159,049
Foreign currency translation	(21,518)	(7,345)
Additions	12,600	9,082
Ending balance	151,868	160,786
Computer equipment
Land, furniture and equipment:
Beginning balance	98,771	86,680
Foreign currency translation	(14,363)	(4,754)
Additions	32,915	16,845
Ending balance	117,323	98,771
Transportation equipment
Land, furniture and equipment:
Beginning balance	39,429	36,068
Foreign currency translation	(5,473)	(1,931)
Additions	12,227	5,292
Ending balance	46,183	39,429
Improvements to leased premises
Land, furniture and equipment:
Beginning balance	93,000	83,488
Foreign currency translation	(17,609)	(3,500)
Additions	23,433	13,012
Ending balance	98,824	93,000
Accumulated depreciation
Land, furniture and equipment:
Beginning balance	(352,934)	(302,299)
Foreign currency translation	43,920	13,703
Additions	(60,687)	(64,338)
Ending balance	(369,701)	(352,934)
Gross carrying amount
Land, furniture and equipment:
Beginning balance	171,004	184,590
Foreign currency translation	(16,615)	(4,924)
Additions	30,072
Additions		(5,529)
Disposals transfers	(445)	(3,133)
Ending balance	$ 184,016	$ 171,004

Land, furniture and equipment_4

Land, furniture and equipment - Net: Additional information (Details) - MXN ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Land, furniture and equipment:
Depreciation expense		$ 60,687	$ 67,548	$ 78,053
Proceeds from resale of land	$ 286,283
Mexico
Land, furniture and equipment:
Depreciation expense right-of-use assets		6,340	5,457	6,467
Colombia (Airplan)
Land, furniture and equipment:
Depreciation expense right-of-use assets		0	0	0
Puerto Rico (Aerostar)
Land, furniture and equipment:
Depreciation expense right-of-use assets		0	0	0
Aerostar
Land, furniture and equipment:
Depreciation expense		48,514	57,693	66,930
Airplan
Land, furniture and equipment:
Depreciation expense		$ 613	$ 424	$ 909

Land, furniture and equipment_5

Land, furniture and equipment - Net: Right-of-use assets of leasing assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Jan. 01, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets with property leases	$ 25,753		$ 24,451
Lease liabilities	$ 22,367		$ 23,547
Weighted average interest rates of the lessee applied to lease liabilities	12.50%		9.70%	9.20%
Corporate offices
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	5 years	5 years
Amount of monthly operating lease payments	$ 466	$ 27,500
Number of months rent for security deposit	2 months	2 months
Transportation equipment
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	48 months	48 months
Percentage of default monthly interest rate in the event of nonpayment of lease payment	3%	3%

Intangible assets, airport co_3

Intangible assets, airport concessions and goodwill - Net: - Movements of intangible assets of airport concessions (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible assets:
Intangible assets and goodwill	$ 52,658,081
Intangible assets and goodwill	49,310,063	$ 52,658,081
Gross carrying amount
Intangible assets:
Intangible assets and goodwill	52,658,081	53,973,349
Foreign currency translation	(2,606,466)	(1,842,679)
Additions		527,411
Additions	(741,552)
Intangible assets and goodwill	49,310,063	52,658,081
Accumulated amortization
Intangible assets:
Intangible assets and goodwill	(17,392,821)	(15,883,709)
Foreign currency translation	431,204	485,787
Additions	(2,008,470)	(1,994,899)
Intangible assets and goodwill	(18,970,087)	(17,392,821)
Concessions (Regulated Activity)
Intangible assets:
Intangible assets and goodwill	56,442,841	54,733,845
Foreign currency translation	(1,830,087)	(1,850,332)
Additions	74,853	134,622
Transfers	3,816,487	3,424,706
Intangible assets and goodwill	58,504,094	56,442,841
Contracts assets
Intangible assets:
Intangible assets and goodwill	3,993,438	4,745,055
Foreign currency translation	(55,292)	(19,605)
Additions	1,302,633	2,692,694
Transfers	(3,816,487)	(3,424,706)
Intangible assets and goodwill	1,424,292	3,993,438
Contractor advance
Intangible assets:
Intangible assets and goodwill	378,097	710,197
Foreign currency translation	41	(67)
Additions	(163,893)	(332,033)
Intangible assets and goodwill	214,245	378,097
Licences and ODC
Intangible assets:
Intangible assets and goodwill	419,439	392,412
Additions	53,325	27,027
Intangible assets and goodwill	472,764	419,439
Commercial Right's (Unregulated Activity)
Intangible assets:
Intangible assets and goodwill	6,347,709	6,672,307
Foreign currency translation	(832,139)	(324,598)
Intangible assets and goodwill	5,515,570	6,347,709
Goodwill
Intangible assets:
Intangible assets and goodwill	2,469,378	2,603,242
Foreign currency translation	(320,193)	(133,864)
Intangible assets and goodwill	$ 2,149,185	$ 2,469,378

Intangible assets, airport co_4

Intangible assets, airport concessions and goodwill - Net: - Allocation of goodwill (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure by geographical areas:
Goodwill	$ 2,149,185	$ 2,469,378
Colombia (Airplan)
Disclosure by geographical areas:
Goodwill	1,340,897	1,539,147
Puerto Rico (Aerostar)
Disclosure by geographical areas:
Goodwill	$ 808,288	$ 930,231

Intangible assets, airport co_5

Intangible assets, airport concessions and goodwill - Net: - Expected probability-weighted cash flow (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure by geographical areas:
Impairment loss	$ 0	$ 0
CGU Airplan
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		100%
CGU Aerostar
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		100%
Negative | CGU Airplan
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		15%
Negative | CGU Aerostar
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		15%
Base | CGU Airplan
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		75%
Base | CGU Aerostar
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		75%
Positive | CGU Airplan
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		10%
Positive | CGU Aerostar
Disclosure by geographical areas:
Percentage of expected probability-weighted cash flows		10%

Intangible assets, airport co_6

Intangible assets, airport concessions and goodwill - Net: - CGU with a significant amount of goodwill (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Colombia (Airplan)
Disclosure by geographical areas:
Discount rate	13.09%	15.31%
Average growth rate for operating costs and expenses	4.73%	4%
Average growth rate of passengers in the period
Growth rate of departing passengers for each CGU	1.76%	4.79%
Hierarchy level of the fair value of the recoverable of the CGU	3	3
Puerto Rico (Aerostar)
Disclosure by geographical areas:
Discount rate	10.40%	10.21%
Average growth rate for operating costs and expenses	4.67%	3.90%
Average growth rate of passengers in the period
Growth rate of departing passengers for each CGU	2.40%	2.50%
Hierarchy level of the fair value of the recoverable of the CGU	3	3

Intangible assets, airport co_7

Intangible assets, airport concessions and goodwill - Net: - Additional information (Details) $ in Thousands, $ in Millions		12 Months Ended
	May 15, 2008	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure by geographical areas:
Amortisation expense		$ 2,008,470		$ 1,945,184	$ 1,877,315
Explanation of value assigned to key assumption		For the year 2023, to the discount rate by +1% or -1% in each CGU, cash flow projections would have generated an effect of recognizing an excess of Ps.302,677 and of Ps.4,202,232, in Aerostar, respectively, and an excess of Ps.374,916 and Ps.546,230 in Airplan, respectively.	For the year 2023, to the discount rate by +1% or -1% in each CGU, cash flow projections would have generated an effect of recognizing an excess of Ps.302,677 and of Ps.4,202,232, in Aerostar, respectively, and an excess of Ps.374,916 and Ps.546,230 in Airplan, respectively.	Taking the base scenario and applying a sensitivity analysis to the discount rate by +1% or -1% in each CGU, cash flow projections would have generated an effect of recognizing an impairment of Ps.843,424 and an excess of Ps.3,725,218, in Aerostar, respectively, and an excess of Ps.235,889 and Ps.424,719 in Airplan, respectively.
Impairment testing on all CGUs considering the entire value of intangible assets, airport concessions and goodwill		$ 2,149,185		$ 2,469,378
Original concession period for operating rights	25 years	50 years	50 years
Airplan
Disclosure by geographical areas:
Original concession period for operating rights	15 years	25 years	25 years
Minimum | Airplan
Disclosure by geographical areas:
Original concession period for operating rights		15 years	15 years
CGU Aerostar
Disclosure by geographical areas:
Explanation of period over which management has projected cash flows		29 years	29 years	P30Y
Cash payments			$ 2.5
CGU Aerostar | Positive
Disclosure by geographical areas:
Percentage applied to passenger traffic				5%
Amount in excess of cash flow projections		$ 302,677		$ 843,424
CGU Aerostar | Negative
Disclosure by geographical areas:
Percentage applied to passenger traffic				5%
Amount in excess of cash flow projections		$ 4,202,232		$ 3,725,218
CGU Airplan
Disclosure by geographical areas:
Explanation of period over which management has projected cash flows		P9Y	P9Y	P10Y
CGU Airplan | Positive
Disclosure by geographical areas:
Percentage applied to passenger traffic				5%
Amount in excess of cash flow projections		$ 374,916		$ 235,889
CGU Airplan | Negative
Disclosure by geographical areas:
Percentage applied to passenger traffic				5%
Amount in excess of cash flow projections		546,230		$ 424,719
Licences
Disclosure by geographical areas:
Amortisation expense		54,259		49,715	37,974
Colombia (Airplan)
Disclosure by geographical areas:
Amortisation expense		281,976		315,842	339,676
Amortization commercial rights		$ 86,509		$ 99,560	$ 104,651
Percent of obligation to pay consideration on gross income		19%	19%	19%	19%
Passenger Growth Rate In Recovery Period				56.80%
Puerto Rico (Aerostar)
Disclosure by geographical areas:
Amortisation expense		$ 444,925		$ 489,041	$ 486,507
Amortization commercial rights		$ 154,282		$ 177,558	$ 186,638
Percent of obligation to pay consideration on gross income		5%	5%	5%	5%
Passenger Growth Rate In Recovery Period				6.50%
Mexico
Disclosure by geographical areas:
Amortisation expense		$ 986,520		$ 863,183	$ 759,798
Percent of obligation to pay consideration on gross income		5%	5%	5%	5%
Passenger Growth Rate In Recovery Period				35%

Accounts payable and accrued _3

Accounts payable and accrued expenses: (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts payable and accrued expenses:
Suppliers	$ 306,547	$ 307,068
Taxes payable	664,334	574,311
Use rights of assets under concession	455,125	575,598
Accounts payable to related parties	178,294	169,696
Lease payable	22,367	23,547
Salaries payable	221,328	187,209
Sundry creditors for services provided	929,483	915,873
Accounts payable to contractors	26,811	61,202
Total	$ 2,804,289	$ 2,814,504

Bank loans_ Credit lines (Detai

Bank loans: Credit lines (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2023 COP ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 COP ($)	Sep. 29, 2021 MXN ($)
Bank loans:
Credit line used	$ 4,947,112	$ 6,415,986
Principle amortization	(1,475,000)	(1,498,076)
Commissions and interest - Net	4,411	17,675
Short Term	889,591	1,492,781
Long- term	2,586,932	3,442,804
Fair value	3,402,199	4,836,530
Mexico
Bank loans:
Credit line used	4,000,000	4,650,000
Principle amortization	(1,475,000)	(650,000)
Commissions and interest - Net	(2,026)	(7,865)
Short Term	883,153	1,486,817
Long- term	1,639,821	2,505,318
Fair value	2,659,869	4,160,699
Colombia (Airplan)
Bank loans:
Credit line used	947,112	1,765,986	$ 167,897,170		$ 167,897,539
Principle amortization		(848,076)
Commissions and interest - Net	6,437	25,540
Short Term	6,438	5,964
Long- term	947,111	937,486
Fair value	742,330	675,831
Santandar New | Mexico
Bank loans:
Credit line used	2,000,000	2,650,000				$ 2,650,000
Principle amortization	(1,325,000)	(650,000)
Commissions and interest - Net	(2,457)	(5,999)
Short Term	672,543	1,326,362
Long- term		667,639
Fair value	697,731	2,098,793
BBVA Bancomer, S. A. | Mexico
Bank loans:
Credit line used	2,000,000	2,000,000
Principle amortization	(150,000)
Commissions and interest - Net	431	(1,866)
Short Term	210,610	160,455
Long- term	1,639,821	1,837,679
Fair value	1,962,138	2,061,906
Bancolombia | Colombia (Airplan)
Bank loans:
Credit line used	322,882	602,121	57,238,256	$ 57,238,256
Principle amortization		(289,119)
Commissions and interest - Net	2,196	8,922
Short Term	2,196	2,035
Long- term	322,881	319,889
Fair value	253,069	230,399
CorpBanca Columbia | Colombia (Airplan)
Bank loans:
Credit line used	219,560	409,717	38,922,014		38,922,014
Principle amortization		(196,601)
Commissions and interest - Net	1,492	6,858
Short Term	1,492	1,383
Long- term	219,558	218,591
Fair value	172,087	156,671
Banco Davivienda | Colombia (Airplan)
Bank loans:
Credit line used	193,729	361,391	34,342,946		34,342,946
Principle amortization		(173,471)
Commissions and interest - Net	1,317	5,697
Short Term	1,317	1,220
Long- term	193,728	192,397
Fair value	151,841	138,239
Banco de Bogota | Colombia (Airplan)
Bank loans:
Credit line used	96,857	148,402	17,170,178		14,118,353
Principle amortization		(71,314)
Commissions and interest - Net	658	1,864
Short Term	658	501
Long- term	96,858	78,451
Fair value	75,917	56,830
Banco de Occidente | Colombia (Airplan)
Bank loans:
Credit line used	79,642	148,400	14,118,362		14,118,362
Principle amortization		(71,314)
Commissions and interest - Net	541	1,859
Short Term	541	501
Long- term	79,643	78,444
Fair value	62,422	56,830
Banco Popular | Colombia (Airplan)
Bank loans:
Credit line used		31,909			3,052,194
Principle amortization		(15,417)
Commissions and interest - Net		(97)
Short Term		108
Long- term		16,287
Fair value		12,286
Banco AV Villas | Colombia (Airplan)
Bank loans:
Credit line used	17,221	32,135	3,052,707		3,052,707
Principle amortization		(15,420)
Commissions and interest - Net	116	539
Short Term	117	108
Long- term	17,222	17,146
Fair value	13,497	12,288
Servicios Financieros | Colombia (Airplan)
Bank loans:
Credit line used	17,221	31,911	$ 3,052,707		$ 3,052,707
Principle amortization		(15,420)
Commissions and interest - Net	117	(102)
Short Term	117	108
Long- term	17,221	16,281
Fair value	$ 13,497	$ 12,288

Bank loans_ Syndicated loan (De

Bank loans: Syndicated loan (Details) $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 COP ($)	Dec. 31, 2022 MXN ($)	Apr. 30, 2022 MXN ($)	Apr. 30, 2022 COP ($)	Jun. 01, 2015 MXN ($)	Jun. 01, 2015 COP ($)
Bank loans:
Total Loans and Debt	$ 12,224,770	$ 440,000,000	$ 15,204,761			$ 2,897,404	$ 440,000,000
Prepaid Loan		149,999,914		$ 794,510	$ 149,999,914
Bancolombia
Bank loans:
Total Loans and Debt		150,000,000
Prepaid Loan		51,136,744
CorpBanca Columbia
Bank loans:
Total Loans and Debt		102,000,000
Prepaid Loan		34,772,986
Banco Davivienda
Bank loans:
Total Loans and Debt		90,000,000
Prepaid Loan		30,682,039
Banco de Bogota
Bank loans:
Total Loans and Debt		37,000,000
Prepaid Loan		12,613,358
Banco de Occidente
Bank loans:
Total Loans and Debt		37,000,000
Prepaid Loan		12,613,366
Banco Popular
Bank loans:
Total Loans and Debt		8,000,000
Prepaid Loan		2,726,835
Banco AV Villas
Bank loans:
Total Loans and Debt		8,000,000
Prepaid Loan		2,727,293
Servicios Financieros
Bank loans:
Total Loans and Debt		8,000,000
Prepaid Loan		$ 2,727,293

Bank loans_ Additional informat

Bank loans: Additional information (Details) $ in Thousands, $ in Thousands, $ in Thousands

1 Months Ended

12 Months Ended

Oct. 13, 2023 MXN ($)

Sep. 29, 2023 MXN ($)

Jul. 14, 2023 MXN ($)

Mar. 29, 2023 MXN ($)

Nov. 29, 2022 MXN ($)

Oct. 15, 2021 MXN ($)

Oct. 13, 2021 MXN ($)

Sep. 29, 2021 MXN ($)

Apr. 26, 2021 MXN ($)

Dec. 30, 2020 MXN ($)

Jun. 29, 2020

Oct. 19, 2017 MXN ($)

Oct. 31, 2017 MXN ($)

Dec. 31, 2023 MXN ($)

Dec. 31, 2022 MXN ($)

Dec. 31, 2021 MXN ($)

Dec. 31, 2019 MXN ($)

Dec. 31, 2019 COP ($)

Nov. 15, 2023 MXN ($)

Nov. 15, 2023 USD ($)

Oct. 31, 2021

Sep. 30, 2021

Dec. 30, 2020 USD ($)

Bank loans:

Increase (decrease) in fair value measurement, liabilities

$ 605,382

$ 3,408,442

$ 535,125,402

Bank loans paid

$ 1,475,000

$ 1,498,076

$ 4,429,334

Proceeds from borrowings, classified as financing activities

$ 4,650,000

Points to add interest rate

1.50%

1.50%

Debt coverage ratio

2.4

1.7

Capital one financial indicator ratio

16%

Airplan

Bank loans:

Debt coverage ratio

3.6

5.7

Mexico

Bank loans:

Points to add interest rate

7%

7%

Colombia (Airplan)

Bank loans:

Points to add interest rate

4%

BBVA Bancomer, S. A.

Bank loans:

Original debt

$ 2,000,000

Bank loans paid

$ 1,960,000

$ 20,000

Borrowings, interest rate basis

TIIE rate of 28 days plus 125 basis points.

Points to add interest rate

1.25%

Borrowings, Term

7 years

Debt applicable margin rate

1.5

Minimum interest coverage ratio

3

Debt coverage ratio

11.4

19.3

BBVA Bancomer, S. A. | Minimum

Bank loans:

Debt applicable margin rate

1.5

BBVA Bancomer, S. A. | Maximum

Bank loans:

Debt applicable margin rate

2.5

BBVA Bancomer, S. A. | Mexico

Bank loans:

Bank loans paid

$ 1,960,000

BBVA Bancomer, S.A. New

Bank loans:

Original debt

$ 2,000,000

Bank loans paid

$ 50,000

$ 50,000

Borrowings, interest rate basis

TIIE rate to 28 days plus an applicable margin

Points to add interest rate

1.50%

Borrowings, Term

7 years

Consolidated leverage ratio of borrowings

0.7

0.12

Minimum interest coverage ratio

3

BBVA Bancomer, S.A. New | Minimum

Bank loans:

Points to add interest rate

1.40%

BBVA Bancomer, S.A. New | Maximum

Bank loans:

Points to add interest rate

1.90%

Consolidated leverage ratio of borrowings

3.5

BBVA Bancomer, S.A. New | Net Leverage Index Less Than 1.5X

Bank loans:

Points to add interest rate

1.40%

BBVA Bancomer, S.A. New | Net Leverage Index Between 1.5X and 2.5X

Bank loans:

Points to add interest rate

1.65%

BBVA Bancomer, S.A. New | Net Leverage Index Greater Than 2.5X

Bank loans:

Points to add interest rate

1.90%

BBVA Bancomer, S.A. New | Mexico

Bank loans:

Borrowings, interest rate basis

28-day TIIE rate plus an applicable margin

Borrowings, Term

7 years

Santandar

Bank loans:

Original debt

$ 2,000,000

Bank loans paid

$ 2,000,000

Borrowings, interest rate basis

28-day TIIE rate plus 125 basis points

Points to add interest rate

1.50%

1.25%

Borrowings, Term

5 years

Consolidated leverage ratio of borrowings

0.7

0.12

Minimum interest coverage ratio

3

Debt coverage ratio

11.4

19.3

Santandar | Maximum

Bank loans:

Consolidated leverage ratio of borrowings

3.5

Santandar | Mexico

Bank loans:

Bank loans paid

$ 2,000,000

Borrowings, interest rate basis

28-day TIIE rate plus 1.5 points

Points to add interest rate

1.50%

Santandar New

Bank loans:

Original debt

$ 2,650,000

Bank loans paid

$ 662,500

$ 662,500

$ 650,000

Borrowings, interest rate basis

28-day TIIE rate plus 150 basis points

Banco Popular De Puerto Rico

Bank loans:

Original debt

$ 399,010

$ 338,380

$ 20,000

$ 20,000

Points to add interest rate

0.50%

0.50%

Borrowings, interest rate

2%

2%

Borrowings, Term

3 years

Unused credit line (in percent)

0.15%

Banco Popular De Puerto Rico | Minimum

Bank loans:

Points to add interest rate

0.50%

0.50%

Banco Popular De Puerto Rico | Maximum

Bank loans:

Points to add interest rate

3%

3%

Banco Popular De Puerto Rico | Mexico

Bank loans:

Borrowings, Term

18 months

Short and long-term documents_2

Short and long-term documents: Summary of integration of the debt (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Long-term debt:
Principal amortization	$ (200,535)		$ (222,568)		$ (220,961)
Long	8,404,199		9,891,961
Fair value	3,402,199		4,836,530
Senior secured notes due on March 22, 2035
Long-term debt:
Credit line	8,983,824		10,549,929			$ 600,000	$ 600,000
Interest	(35,042)	$ (2,071)	(58,185)	$ (2,988)
Principal amortization	(200,535)		(222,568)
Short	344,048		377,215
Long	8,404,199		9,891,961
Fair value	9,027,415		9,188,411
Bond One
Long-term debt:
Credit line	5,553,784		6,602,407			400,000	400,000
Interest	(35,047)	(4,804)	(58,185)	(255)
Principal amortization	(200,535)		(222,568)
Short	297,803		323,993
Long	5,020,399		5,997,661
Fair value	5,702,759		6,039,845
Bond Two
Long-term debt:
Credit line	3,430,040		3,947,522			$ 200,000	$ 200,000
Interest	(5)	$ (2,733)		$ (2,733)
Short	46,245		53,222
Long	3,383,800		3,894,300
Fair value	$ 3,324,656		$ 3,148,566

Short and long-term documents_3

Short and long-term documents: Additional information (Details) $ in Thousands, $ in Thousands				1 Months Ended
	Sep. 22, 2023	Oct. 20, 2022	Mar. 22, 2013 MXN ($)	May 31, 2022 USD ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	May 31, 2022 MXN ($)	May 31, 2022 USD ($)	Jun. 24, 2015 MXN ($)	Jun. 24, 2015 USD ($)	Mar. 22, 2013 USD ($)
Long-term debt:
Proportion of interest in subsidiary	60%	60%
Debt coverage ratio					2.4	2.4	1.7	1.7
Aerostar
Long-term debt:
Notional amount			$ 4,471,000										$ 350,000
Borrowings, interest rate											6.75%	6.75%
Debt coverage ratio									1	1
Senior secured notes due on March 22, 2035
Long-term debt:
Notional amount					$ 8,983,824	$ 600,000	$ 10,549,929	$ 600,000
Borrowings, interest rate			5.75%										5.75%
Debt Instrument, Quoted Yield			2.39%
Spread Credit			336										336
Senior secured notes due on March 22, 2035 | Aerostar
Long-term debt:
Principal Amount With Modified Payment Terms				$ 50,000
Notional amount									$ 3,947,522	$ 200,000	$ 737,000	$ 50,000
Debt Instrument, Quoted Yield				4.92%

Stockholders' Equity_ (Details)

Stockholders' Equity: (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Stockholders' Equity
Total shares	300,000,000	300,000,000
Capital stock	$ 7,767,276	$ 7,767,276
B Series
Stockholders' Equity
Total shares	277,050,000	277,050,000
Capital stock	$ 7,173,079	$ 7,173,079
BB Series
Stockholders' Equity
Total shares	22,950,000	22,950,000
Capital stock	$ 594,197	$ 594,197

Stockholders' Equity_ Additiona

Stockholders' Equity: Additional information (Details) - MXN ($) $ in Thousands		12 Months Ended
	Apr. 23, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 18, 2023	Apr. 20, 2022
Stockholders' Equity
Capital stock		$ 7,767,276	$ 7,767,276
Percentage of series stock in total capital stock		15%
Capital redemption reserve		$ 11,554,572	11,554,572
Dividend payables					$ 2,979,000	$ 2,709,000
Extraordinary Dividend					$ 3,000,000	$ 1,800,000
Dividends	$ 2,463,000	$ 5,979,000	4,509,000	$ 2,463,000
Percentage of tax equivalent on dividends		42.86%
Capital Contribution		$ 23,753,103	20,812,899
Additional paid-in capital		55,854,836	53,329,606
Fixed Capital Shares
Stockholders' Equity
Capital stock		1,000	1,000
Variable Capital Shares
Stockholders' Equity
Capital stock		$ 7,766,276	$ 7,766,276
Class Two Common Stock
Stockholders' Equity
Number of shares issued		0	0

Income tax incurred and defer_3

Income tax incurred and deferred: IT Provision (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure by geographical areas:
IT provision	$ 3,944,143	$ 3,438,809	$ 1,728,507
Mexico
Disclosure by geographical areas:
Current IT	3,477,638	2,961,187	1,749,031
Deferred IT	11,131	(169,080)	(128,254)
IT provision	3,488,769	2,792,107	1,620,777
Puerto Rico (Aerostar)
Disclosure by geographical areas:
Current IT	2,617	3,703	886
Deferred IT	34,441	38,160	37,979
IT provision	37,058	41,863	38,865
Colombia (Airplan)
Disclosure by geographical areas:
Current IT	405,098	377,437	74,862
Deferred IT	13,218	227,402	(5,997)
IT provision	$ 418,316	$ 604,839	$ 68,865

Income tax incurred and defer_4

Income tax incurred and deferred: Reconciliation between the statutory and effective income tax rates (Details) - MXN ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Consolidated income before provision for IT		$ 14,620,087,000	$ 14,084,733,000	$ 8,126,035,000
Net income before taxes of Airplan and Aerostar		(2,422,843,000)	(3,183,555,000)	(1,418,186,000)
Net income before taxes of subsidiaries in Mexico not subject to IT		(151,574,000)	(140,921,000)	(170,247,000)
Income before provisions for income taxes		$ 12,045,670,000	$ 10,760,257,000	$ 6,537,602,000
Statutory IT rate		30%	30%	30%
IT that would result from applying the IT rate to book profit before income taxes		$ 3,613,701	$ 3,228,077	$ 1,961,281
Non-deductible items and other permanent differences		229,972,000	14,133,000	7,853,000
Annual adjustment for tax inflation		(100,820,000)	(82,517,000)	(33,603,000)
Accounting disconnect inflation		(254,084,000)	(367,587,000)	(314,754,000)
Total tax expense (income)		$ 3,944,143,000	$ 3,438,809,000	$ 1,728,507,000
Effective IT rate		33%	32%	26%
Puerto Rico (Aerostar)
Disclosure of geographical areas [line items]
Statutory IT rate		10%
Effect by difference in rate of IT		$ 37,058,000	$ 41,863,000	$ 38,865,000
Total tax expense (income)		37,058,000	$ 41,863,000	$ 38,865,000
Colombia (Airplan)
Disclosure of geographical areas [line items]
Statutory IT rate	35%		35%	31%	32%
Effect by difference in rate of IT		418,316,000	$ 604,839,000	$ 68,865,000
Total tax expense (income)		$ 418,316,000	$ 604,839,000	$ 68,865,000

Income tax incurred and defer_5

Income tax incurred and deferred: Temporary differences (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income tax:
Deferred income tax asset	$ 222,543	$ 217,988
Deferred income tax payable	(3,120,401)	(3,190,510)
Deferred income tax liability - Net	(2,897,858)	(2,972,522)	$ (3,044,632)
Temporary liabilities
Income tax:
Deferred income tax asset	80,229	72,439
Fair value of long-term debt (Bank loan)
Income tax:
Deferred income tax asset	73,661	84,774
Allowance for doubtful accounts
Income tax:
Deferred income tax asset	68,653	60,775
Deferred income tax liability - Net	68,653	60,775	$ 57,962
Fixed and intangible assets
Income tax:
Deferred income tax payable	(2,711,274)	(2,898,475)
Temporary assets
Income tax:
Deferred income tax payable	(409,127)	(291,829)
Amortization of expenses
Income tax:
Deferred income tax liability - Net		(206)
Colombia (Airplan) | Fixed and intangible assets
Income tax:
Deferred income tax payable	(726,032)	(701,966)
Puerto Rico (Aerostar) | Fixed and intangible assets
Income tax:
Deferred income tax payable	$ (1,198,574)	$ (1,083,114)

Income tax incurred and defer_6

Income tax incurred and deferred: net Movements of the deferred tax asset and liability (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income tax:
Beginning Balances	$ 2,972,522	$ 3,044,632
Conversion revaluation effect	(133,454)	(168,592)
Increase (decrease) in deferred tax liability (asset)	58,790	96,482
Ending Balances	2,897,858	2,972,522
Colombia (Airplan)
Income tax:
Increase (decrease) in deferred tax liability (asset)	13,218	227,402
Mexico
Income tax:
Increase (decrease) in deferred tax liability (asset)	11,131	(169,080)
Puerto Rico (Aerostar)
Income tax:
Increase (decrease) in deferred tax liability (asset)	34,441	38,160
Impairment provision of loan portfolio
Income tax:
Beginning Balances	(60,775)	(57,962)
Increase (decrease) in deferred tax liability (asset)	(7,878)	(2,813)
Ending Balances	(68,653)	(60,775)
Impairment provision of loan portfolio | Colombia (Airplan)
Income tax:
Increase (decrease) in deferred tax liability (asset)	(282)	(1,123)
Impairment provision of loan portfolio | Mexico
Income tax:
Increase (decrease) in deferred tax liability (asset)	(7,596)	(1,690)
Concession Assets
Income tax:
Beginning Balances	2,981,724	3,078,500
Increase (decrease) in deferred tax liability (asset)	(6,193)	(96,776)
Ending Balances	2,975,531	2,981,724
Concession Assets | Colombia (Airplan)
Income tax:
Increase (decrease) in deferred tax liability (asset)	(66,631)	9,298
Concession Assets | Mexico
Income tax:
Increase (decrease) in deferred tax liability (asset)	24,491	(145,056)
Concession Assets | Puerto Rico (Aerostar)
Income tax:
Increase (decrease) in deferred tax liability (asset)	35,947	38,982
Foreign currency translarion
Income tax:
Beginning Balances	(83,249)	32,903
Conversion revaluation effect	(176,132)	(117,978)
Increase (decrease) in deferred tax liability (asset)	(4,876)	1,826
Ending Balances	(264,257)	(83,249)
Foreign currency translarion | Colombia (Airplan)
Income tax:
Increase (decrease) in deferred tax liability (asset)	(3,370)	2,648
Foreign currency translarion | Puerto Rico (Aerostar)
Income tax:
Increase (decrease) in deferred tax liability (asset)	(1,506)	(822)
Others
Income tax:
Beginning Balances	134,822	(8,809)
Conversion revaluation effect	42,678	(50,614)
Increase (decrease) in deferred tax liability (asset)	77,737	194,245
Ending Balances	255,237	134,822
Others | Colombia (Airplan)
Income tax:
Increase (decrease) in deferred tax liability (asset)	83,501	216,579
Others | Mexico
Income tax:
Increase (decrease) in deferred tax liability (asset)	$ (5,764)	$ (22,334)

Income tax incurred and defer_7

Income tax incurred and deferred: Aerostar Tax loss Carry forwards (Details) - Dec. 31, 2023 $ in Thousands, $ in Thousands	MXN ($)	USD ($)
Income tax:
Unused tax losses for which no deferred tax asset recognised		$ 144,029
2014
Income tax:
Unused tax losses for which no deferred tax asset recognised	$ 24,189
2015
Income tax:
Unused tax losses for which no deferred tax asset recognised	28,532
2016
Income tax:
Unused tax losses for which no deferred tax asset recognised	27,736
2017
Income tax:
Unused tax losses for which no deferred tax asset recognised	22,247
2018
Income tax:
Unused tax losses for which no deferred tax asset recognised	10,600
2020
Income tax:
Unused tax losses for which no deferred tax asset recognised	$ 30,725

Income tax incurred and defer_8

Income tax incurred and deferred: Temporal differences (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income tax incurred and deferred:
Undistributed utilities	$ 4,334,287	$ 4,911,412
Tax rate	30%	30%	30%
Deferred income tax liabilities unrecognized with the previous temporary differences	$ 1,300,286	$ 1,473,424

Income tax incurred and defer_9

Income tax incurred and deferred: Additional information (Details) - MXN ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Share of profit (loss) of associates accounted for using equity method		$ (9,685)
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense		$ 186,912	$ 127,046	$ 192,040
Applicable tax rate		30%	30%	30%
Investments rate of return		20%
Current tax assets, current	$ 181,619	$ 332,060	$ 181,619
Aerostar
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Share of profit (loss) of associates accounted for using equity method		$ 261,532	$ 370,213	$ 88,577
Applicable tax rate		10%	10%	10%
Airplan
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Share of profit (loss) of associates accounted for using equity method		$ 1,157,423	$ 1,078,391	$ 241,490
Applicable tax rate		35%	35%	31%
Aeropuerto de Minatitlan, S. A. de C. V.
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Share of profit (loss) of associates accounted for using equity method		$ 26,413	$ 35,818
Colombia (Airplan)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate	35%		35%	31%	32%
Percentage of net income on net worth		3.50%
Percentage of presumptive income				0%	0.50%
Puerto Rico (Aerostar)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense		$ 235,378	$ 333,191	$ 79,720
Applicable tax rate		10%
Mexico
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Share of profit (loss) of associates accounted for using equity method		$ 11,620,031	$ 9,997,669	$ 6,045,955

Balances and transactions wit_3

Balances and transactions with related parties: Receivable/Payable (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related parties:
Payables to related parties	$ 178,294	$ 169,696
Inversiones y Tecnicas Aeroportuarias, S. A. de C. V.
Related parties:
Payables to related parties	$ 178,294	$ 169,696

Balances and transactions wit_4

Balances and transactions with related parties: Transactions (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related parties:
Revenue	$ 25,821,644	$ 25,313,882	$ 18,784,661
Technical assistance	(715,462)	(643,891)	(391,698)
Leasing	(5,773)	(5,457)
Autobuses de Oriente
Related parties:
Revenue	20,162	15,899	11,800
Autobuses Golfo Pacfico
Related parties:
Revenue	8,306	7,616	6,468
Coordinados de Mxico de Oriente, S. A. de C. V.
Related parties:
Revenue	202	189	162
Related parties
Related parties:
Leasing	$ (5,773)	$ (4,610)	(5,863)
Cleaning services			$ (12,307)

Balances and transactions wit_5

Balances and transactions with related parties: Compensation of key personnel (Details) - Key Management - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related parties:
Short term salaries and other benefits paid to key personnel	$ 171,595	$ 166,922	$ 122,271
Fees paid to the Board of Directors and Committees	10,261	8,671	8,144
Amounts payable, related party transactions	0	0	0
Aerostar
Related parties:
Short term salaries and other benefits paid to key personnel	70,026	77,419	15,706
Airplan
Related parties:
Short term salaries and other benefits paid to key personnel	$ 16,871	$ 64,795	$ 66,083

Balances and transactions wit_6

Balances and transactions with related parties: Additional information (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Explanation of nature and extent of renewal and termination options	The agreement is for an initial term of 15 years and renews automatically for subsequent five year periods, unless one of the parts issues the other a cancellation notice within a determined term prior to the programmed expiration date. The Company can only exercise its termination right through a resolution of the shareholders
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows	In accordance with the contract, the Company agreed to pay an annual compensation equivalent to the higher of a fixed amount or 5% of the consolidated income of the Company before deducting the compensation for technical assistance and before the comprehensive financial result, IT, depreciation and amortization, determined in accordance with financial reporting standards applicable in Mexico. Beginning in 2003, the minimum fixed amount is of USD2 million (approximately Ps.33.8 million).
Technical assistance amount	$ 715,462	$ 643,891	$ 391,698
Inversiones y Tecnicas Aeroportuarias, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Technical assistance amount	$ 715,462	$ 643,891	$ 391,698

Commitments and contingencies_2

Commitments and contingencies: Future payments (Details) $ in Thousands	Dec. 31, 2023 MXN ($)
Commitments
Minimum lease payments payable under non-cancellable operating lease	$ 7,453
Not Later Than One Year Member
Commitments
Minimum lease payments payable under non-cancellable operating lease	5,590
Later than one year
Commitments
Minimum lease payments payable under non-cancellable operating lease	$ 1,863

Commitments and contingencies_3

Commitments and contingencies: Investment commitments (Details) $ in Thousands	Dec. 31, 2023 MXN ($)
Commitments and contingencies
Contractual capital commitments	$ 29,571,010
2024
Commitments and contingencies
Contractual capital commitments	3,708,423
2025
Commitments and contingencies
Contractual capital commitments	6,467,609
2026
Commitments and contingencies
Contractual capital commitments	7,350,950
2027
Commitments and contingencies
Contractual capital commitments	5,244,122
2027
Commitments and contingencies
Contractual capital commitments	$ 6,799,906

Commitments and contingencies_4

Commitments and contingencies: Additional information (Details) $ in Thousands				1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 21, 2019 MXN ($)	May 21, 2015 MXN ($)	May 21, 2015 USD ($)	Sep. 30, 2023 MXN ($)	Jun. 30, 2021 MXN ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 22, 2022 MXN ($)	Dec. 22, 2022 USD ($)	Aug. 19, 2020 MXN ($)	Feb. 29, 2012 MXN ($)
Commitments and contingencies:
Contingent rents recognised as expense		$ 466	$ 27,500
Leasing						$ 5,773	$ 5,457
Proceeds from resale of land					$ 286,283
Percentage of amortization of concessionaries per year						15%
Estimated financial effect	$ 73,000
Period that Amparo proceedings will resolve	2 years
Deferment investments										$ 2,292,355
Puerto Rico (Aerostar)
Commitments and contingencies:
Amount awarded from declaratory judgment of deposited amount by oil sellers								$ 300,384	$ 15,641,000
Land in Huatulco
Commitments and contingencies:
Proceeds from resale of land					$ 286,283
Aeropuerto de Cancun, S. A. de C. V.
Commitments and contingencies:
Estimated financial effect											$ 865,000
Aeropuerto de Cancun, S. A. de C. V. | Legal proceedings contingent liability
Commitments and contingencies:
Legal proceedings provision						$ 99,800
Profit distribution				$ 99,800

Summary of the main accountin_4

Summary of the main accounting policies: Consolidation (Details)			12 Months Ended
	Sep. 22, 2023	Oct. 20, 2022	Dec. 31, 2023	Dec. 31, 2022
Subsidiary
Percentage of ownership interest in subsidiary	60%	60%
Aeropuerto de Cancun, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Cozumel, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Mrida, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Huatulco, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Oaxaca, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Veracruz, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Villahermosa, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Tapachula, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aeropuerto de Minatitln, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Cancun Airport Services, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Aerostar Airport Holdings, LLC
Subsidiary
Percentage of ownership interest in subsidiary			60%	60%
Sociedad Operadora de Aeropuertos Centro Norte, S.A.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
ASUR Dominicana, LLC.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
RH Asur, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Servicios Aeroportuarios del Sureste, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Asur FBO, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Caribbean Logistics, S. A. de C. V.
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%
Cargo RF, S. A. de C. V
Subsidiary
Percentage of ownership interest in subsidiary			100%	100%

Summary of the main accountin_5

Summary of the main accounting policies: Condensed statement of financial position (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated Statements of Financial Position
Cash and cash equivalents	$ 13,872,897	$ 13,174,991	$ 8,770,062	$ 5,192,628
Other current assets	317,269	285,560
Total current assets	18,733,197	18,080,170
Financial liabilities:
Current liabilities	(4,827,227)	(5,563,973)
Land, furniture and equipment	184,016	171,004
Long-term debt	(8,404,199)	(9,891,961)
Deferred income tax - Net	(2,897,858)	(2,972,522)	(3,044,632)
Shareholders' equity	51,591,198	49,015,607	45,770,056	$ 41,693,206
Consolidated Statements of Comprehensive Income - by Expense Function
Revenue	25,821,644	25,313,882	18,784,661
Other income		346,232
Net income for the year	10,675,944	10,645,924	6,397,528
Foreign currency translation	(1,530,746)	(1,767,962)	144,217
Total comprehensive income	9,146,842	8,876,129	6,539,850
Aerostar Airport Holdings, LLC
Consolidated Statements of Financial Position
Cash and cash equivalents	1,518,454	2,334,403	2,295,087
Restricted cash	1,520,581	1,272,106	123,081
Other current assets	165,822	528,297	183,284
Total current assets	3,204,857	4,134,806	2,601,452
Financial liabilities:
Current liabilities	(1,033,248)	(1,184,023)	(804,548)
Working capital	2,171,609	2,950,783	1,796,904
Land, furniture and equipment	123,796	115,798	126,494
Intangible assets, airport concessions - Net	11,203,531	12,920,453	13,656,912
Other long term assets	83,208	90,777	64,442
Long-term debt	(8,404,199)	(9,891,961)	(6,952,068)
Other long-term liabilities	(14,295)	(18,265)	(19,378)
Deferred income tax - Net	(523,262)	(547,480)	(518,578)
Shareholders' equity	4,640,388	5,620,105	8,154,728
Consolidated Statements of Comprehensive Income - by Expense Function
Revenue	4,174,329	4,110,028	3,652,835
Operating costs and expenses	(2,390,264)	(2,128,925)	(1,939,555)
Other income		346,232
Comprehensive financial cost - Net	(412,145)	(459,471)	(453,326)
Net income tax	(52,486)	(59,618)	(57,529)
Net income for the year	1,319,434	1,808,246	1,202,425
Foreign currency translation	(818,522)	(95,881)	(207,132)
Total comprehensive income	$ 500,912	$ 1,712,365	$ 995,293

Summary of the main accountin_6

Summary of the main accounting policies: Land, furniture and equipment (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2021 MXN ($)	Dec. 31, 2023 room	Dec. 31, 2022
Land, furniture and equipment:
Number of hotel rooms | room		450
Proceeds from resale of land	$ 286,283
Land in Huatulco
Land, furniture and equipment:
Proceeds from resale of land	$ 286,283
Furniture equipment | Minimum
Land, furniture and equipment:
Percentage of Depreciation		10%	10%
Furniture equipment | Maximum
Land, furniture and equipment:
Percentage of Depreciation		20%	20%
Machinery | Minimum
Land, furniture and equipment:
Percentage of Depreciation		10%	10%
Machinery | Maximum
Land, furniture and equipment:
Percentage of Depreciation		20%	20%
Computer equipment | Minimum
Land, furniture and equipment:
Percentage of Depreciation		20%	20%
Computer equipment | Maximum
Land, furniture and equipment:
Percentage of Depreciation		33%	33%
Transportation equipment | Minimum
Land, furniture and equipment:
Percentage of Depreciation		20%	20%
Transportation equipment | Maximum
Land, furniture and equipment:
Percentage of Depreciation		25%	25%
Improvements to leased premises [Member]
Land, furniture and equipment:
Percentage of Depreciation		10%	10%

Summary of the main accountin_7

Summary of the main accounting policies: Licenses and commercial direct operation (Details)	12 Months Ended
	Dec. 31, 2023
Licences and ODC
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	25
ODC Mexico
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	25
Commercial Right's (Unregulated Activity) | Aerostar
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	29
Commercial Right's (Unregulated Activity) | Airplan
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	9

Summary of the main accountin_8

Summary of the main accounting policies: Additional information (Details) $ in Thousands, $ in Thousands, shares in Millions								1 Months Ended	12 Months Ended
	Sep. 22, 2023 MXN ($)	Sep. 22, 2023 USD ($)	May 18, 2023 USD ($)	Oct. 20, 2022 MXN ($)	Oct. 20, 2022 USD ($)	Feb. 20, 2020 MXN ($)	May 15, 2008	Dec. 31, 2022 MXN ($) $ / shares	Dec. 31, 2023 MXN ($) $ / shares jurisdiction shares	Dec. 31, 2022 MXN ($) $ / shares shares	Dec. 31, 2021 MXN ($) $ / shares shares	Dec. 31, 2020	Apr. 15, 2024	Dec. 31, 2023 USD ($) $ / shares	Feb. 20, 2020 USD ($)
Revenue From Regulated Services
Number of jurisdictions | jurisdiction									3
Closing foreign exchange rate								19.47	16.92	19.47			16.6693	16.92
Investment in joint venture accounted for by the equity method								$ 10,266	$ 296,199	$ 10,266
Restricted cash and cash equivalents used for passenger facility charge authorized by FAA								96,485	$ 360,880	$ 96,485
Original concession period for operating rights							25 years		50 years
Concession period for operating rights									25 years
Applicable tax rate									30%	30%	30%
Controlling interest									$ 10,203,713	$ 9,986,548	$ 5,983,747
Weighted average number of ordinary shares outstanding | shares									300	300	300
Basic earnings per share | $ / shares									$ 34.01	$ 33.29	$ 19.95
Reimbursement of contributed capital	$ 255,167	$ 20,000		$ 2,113,113	$ 165,625
Dividends	$ 1,225,463	69,000		$ 690,833	$ 34,375				$ 5,979,000	$ 4,509,000	$ 2,463,000
IT withholding to the company		$ 3,053
Percentage of ownership interest in subsidiary	60%	60%		60%	60%
Remaining committed investment amount									$ 29,571,010
Aeropuerto Internacional de Bvaro AIB, S.A.S.
Revenue From Regulated Services
Percentage of stake agreed to be maintained			25%
Total estimated investment amount			$ 66,000
Initial investment amount			$ 17,800
Remaining committed investment amount														$ 48,100
Mortgage Guarantee Value For Initial Investment														$ 25,000
Percentage of ownership interest in associate									25%
Mexico
Revenue From Regulated Services
Restricted cash								148,621	$ 94,820	148,621
Puerto Rico (Aerostar)
Revenue From Regulated Services
Restricted cash								$ 1,175,622	$ 1,159,700	$ 1,175,622
Applicable tax rate									10%
Colombia (Airplan)
Revenue From Regulated Services
Applicable tax rate								35%		35%	31%	32%
Airport Development Group, LLC
Revenue From Regulated Services
Percentage Of Equity Interest Acquired						50%
Investment in joint venture accounted for by the equity method															$ 500
Avialliance partner
Revenue From Regulated Services
Percentage of profit sharing	40%	40%		40%	40%
Aeropuerto de Cancun, S. A. de C. V.
Revenue From Regulated Services
Investment in joint venture accounted for by the equity method						$ 10,556
Percentage of ownership interest in subsidiary									100%	100%
Aerostar Airport Holdings, LLC
Revenue From Regulated Services
Restricted cash								$ 1,272,106	$ 1,520,581	$ 1,272,106	$ 123,081
Percentage of profit sharing	60%	60%		60%	60%
Percentage of ownership interest in subsidiary									60%	60%
Airplan
Revenue From Regulated Services
Closing foreign exchange rate | $ / shares								248.48	227.92	248.48				227.92
Original concession period for operating rights							15 years		25 years
Applicable tax rate									35%	35%	31%
Percentage of ownership interest in subsidiary									100%
Aerostar
Revenue From Regulated Services
Closing foreign exchange rate | $ / shares								19.47	16.92	19.47				16.92
Restricted cash								$ 96,485		$ 96,485
Restricted cash and cash equivalents used for passenger facility charge authorized by FAA									$ 360,880
Original concession period for operating rights									40 years
Concession period for operating rights									29 years
Applicable tax rate									10%	10%	10%
Percentage of ownership interest in subsidiary									60%
Aerostar | Puerto Rico (Aerostar)
Revenue From Regulated Services
Restricted cash								$ 1,175,622	$ 1,159,700	$ 1,175,622
Minimum | Mexico
Revenue From Regulated Services
Applicable tax rate									15%
Minimum | Colombia (Airplan)
Revenue From Regulated Services
Applicable tax rate									15%
Minimum | Airplan
Revenue From Regulated Services
Original concession period for operating rights									15 years

Financial risk management_ Addi

Financial risk management: Additional information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Apr. 15, 2024	Dec. 31, 2021 MXN ($)	Oct. 31, 2021	Sep. 30, 2021
Revenue From Regulated Services
Points to add interest rate	1.50%	1.50%
Closing foreign exchange rate	16.92	19.47	16.6693
Foreign exchange gain (loss)	$ 423,600	$ 357,800
Guaranteed not amount	$ 2,317,818	$ 2,541,923
Percentage of increase decrease in foreign exchange rate	5%	5%
Number of times cash held to pay debt and short-term loans	11.20%
Passenger fees
Revenue From Regulated Services
Guaranteed not amount	$ 1,394,587	$ 1,323,005
Passenger fees | Customer concentrations risk
Revenue From Regulated Services
Guaranteed not amount	23,415
Accumulated impairment
Revenue From Regulated Services
Provision impairment	$ 128,000
BBVA Bancomer, S.A. New
Revenue From Regulated Services
Points to add interest rate						1.50%
BBVA Bancomer, S.A. New | Minimum
Revenue From Regulated Services
Points to add interest rate					1.40%
BBVA Bancomer, S.A. New | Maximum
Revenue From Regulated Services
Points to add interest rate					1.90%
Cancun Airport Services, S. A. de C. V.
Revenue From Regulated Services
Currency weakended	59.30%	59.10%
Grupo Mexicana
Revenue From Regulated Services
Receivables due from related parties	$ 128,000
Mexico
Revenue From Regulated Services
Points to add interest rate	7%	7%
Notes received pledged				$ 4,463

Financial risk management_ Exch

Financial risk management: Exchange rate risk (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial risk management:
Asset	$ 70,342,424	$ 70,919,521
Liability	(18,751,226)	(21,903,914)
Exchange rate risk
Financial risk management:
Asset	507,164	372,991
Liability	(6,419)	(5,520)
Monetary active position	$ 500,745	$ 367,471

Financial risk management_ Liqu

Financial risk management: Liquidity position (Details) $ in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 COP ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Jun. 01, 2015 MXN ($)	Jun. 01, 2015 COP ($)
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents	$ 13,872,897			$ 13,174,991	$ 8,770,062	$ 5,192,628
Loans and Short - term Debt	1,233,639			1,869,996
Loans and Long- term and Debt	10,991,131			13,334,765
Total Loans and Debt	12,224,770	$ 440,000,000		15,204,761			$ 2,897,404	$ 440,000,000
Mexico
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents	9,770,273			9,573,039
Loans and Short - term Debt	883,153			1,486,817
Loans and Long- term and Debt	1,639,821			2,505,318
Total Loans and Debt	2,522,974			3,992,135
Puerto Rico (Aerostar)
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents	1,518,455			2,334,403
Loans and Short - term Debt	344,048			377,215
Loans and Long- term and Debt	8,404,199			9,891,961
Total Loans and Debt	8,748,247			10,269,176
Colombia (Airplan)
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents	2,584,169			1,267,549
Loans and Short - term Debt	6,438			5,964
Loans and Long- term and Debt	947,111			937,486
Total Loans and Debt	953,549			943,450
Liquidity risk
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents				$ 13,174,991
Bancolombia S | Liquidity risk
Disclosure of risk management strategy related to hedge accounting [line items]
Total Loans and Debt	$ 338,380		$ 20,000

Financial risk management_ Li_2

Financial risk management: Liquidity risk (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of risk management strategy related to hedge accounting [line items]
Long-term debt	$ 8,404,199	$ 9,891,961
Accounts payable and accrued expenses	2,804,289	2,814,504
Three months
Disclosure of risk management strategy related to hedge accounting [line items]
Bank loans and interest	853,062	637,733
Long-term debt	342,243	158,279
Suppliers	306,547	307,068
Accounts payable and accrued expenses	1,156,955	1,170,318
Later than three months and not later than one year [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Bank loans and interest	388,439	944,235
Long-term debt	348,518	280,166
Later Than One Year And Not Later Than Two Years Member
Disclosure of risk management strategy related to hedge accounting [line items]
Bank loans and interest	787,830	1,354,415
Long-term debt	698,955	973,931
Later than two years and not later than five years [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Bank loans and interest	2,163,132	1,900,147
Long-term debt	$ 2,128,755	$ 2,377,822

Financial risk management_ Shor

Financial risk management: Short term liquidity (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial risk management:
Current assets	$ 18,733,197	$ 18,080,170
Current liabilities	4,827,227	5,563,973
Short term position (liquidity)	$ 13,905,970	$ 12,516,197

Critical accounting judgments_2

Critical accounting judgments and key sources of estimation uncertainty: (Details) - MXN ($) $ in Thousands		12 Months Ended
	May 15, 2008	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Ifrs Statement [Line Items]
Expected Revenue From Airplan		$ 12,450,476	$ 12,634,029	$ 14,381,166
Original concession period for operating rights	25 years	50 years
Airplan
Ifrs Statement [Line Items]
Original concession period for operating rights	15 years	25 years
Minimum | Airplan
Ifrs Statement [Line Items]
Original concession period for operating rights		15 years

Consolidated statements of ca_4

Consolidated statements of cash flows: (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Consolidated Statements Of Cash Flows [Line Items]
Short term debt	$ 344,048	$ 377,215
Bank loans	889,591	1,492,781
Bank loans	2,586,932	3,442,804
Long-term debt	8,404,199	9,891,961
Interest expense	1,125,862	855,518	$ 842,386
Proceeds from bank loans			4,650,000
Interest paid	(1,067,106)	(1,079,621)	(908,698)
Bank loans paid	(1,475,000)	(1,498,076)	(4,429,334)
Long - term debt
Disclosure Of Consolidated Statements Of Cash Flows [Line Items]
Short term debt	344,048	377,215	353,672
Long-term debt	8,404,199	9,891,961	6,598,397
Non-current portion of non-current secured bank loans received	10,269,176	6,952,069	6,972,176
Interest expense	552,046	523,488	454,863
Interest paid	(519,601)	(532,579)	(428,530)
Bank loans paid	(200,535)	(222,568)	(220,961)
Foreign currency translation	(1,352,839)	(398,756)	174,521
Non-current portion of non-current secured bank loans received	8,748,247	10,269,176	6,952,069
Long - term debt | Aerostar
Disclosure Of Consolidated Statements Of Cash Flows [Line Items]
Long-term debt		3,947,522
Bank Loans
Disclosure Of Consolidated Statements Of Cash Flows [Line Items]
Bank loans	889,591	1,492,781	224,472
Bank loans	2,586,932	3,442,804	6,603,006
Non-current portion of non-current secured bank loans received	4,935,585	6,827,478	6,928,170
Interest expense	573,816	332,030	387,523
Proceeds from bank loans			4,650,000
Interest paid	(547,505)	(547,042)	(480,168)
Bank loans paid	(1,475,000)	(1,498,076)	(4,429,334)
Foreign currency translation	(10,373)	(178,805)	(228,713)
Non-current portion of non-current secured bank loans received	$ 3,476,523	$ 4,935,585	$ 6,827,478