Grupo Aeroportuario del Pacífico, S.A.B. de C.V. (PAC) 20-F 29 Apr 24 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Entity File Number	001-32751
Document Accounting Standard	International Financial Reporting Standards
Entity Voluntary Filers	No
Entity Incorporation, State or Country Code	O5
Entity Registrant Name	Pacific Airport Group
Entity Central Index Key	0001347557
Current Fiscal Year End Date	--12-31
Entity Address, Address Line One	Avenida Mariano Otero No. 1249-B
Entity Address, Address Line Two	Torre Pacífico, Piso 6
Entity Address, Postal Zip Code	44530
Entity Address, City or Town	Guadalajara
Entity Address, Country	MX
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes
Contact Personnel Email Address	svillarreal@aeropuertosgap.com.mx
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1141
Auditor Name	KPMG CÁRDENAS DOSAL S.C
Auditor Location	Guadalajara, Jalisco, México
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Avenida Mariano Otero No. 1249-B
Entity Address, Address Line Two	Torre Pacífico, Piso 6
Entity Address, Postal Zip Code	44530
Entity Address, City or Town	Guadalajara
Entity Address, Country	MX
Contact Personnel Name	Saúl Villarreal García
City Area Code	+ 52 (33)
Local Phone Number	38801100
American Depositary Shares [Member]
Document Information [Line Items]
Trading Symbol	PAC
Title of 12(b) Security	American Depositary Shares (ADSs),each representing ten Series B Shares
Security Exchange Name	NYSE
Series B Shares [Member]
Document Information [Line Items]
Trading Symbol	GAP B
Entity Common Stock, Shares Outstanding	429,485,845
Title of 12(b) Security	Series B Shares
Security Exchange Name	NYSE
Series BB Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	75,791,619

Consolidated Statements of Fina

Consolidated Statements of Financial Position - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents (Note 5)	$ 10,055,211	$ 12,371,464	$ 13,332,877
Trade accounts receivable – net (Note 6)	2,251,229	2,368,342	1,720,475
Recoverable taxes (Note 12.b)	1,253,017	658,121	1,267,643
Other current assets	149,945	113,853	76,580
Total current assets	13,709,402	15,511,780	16,397,575
Advanced payments to suppliers	2,105,833	2,564,880	923,795
Machinery, equipment and improvements on leased assets – net (Note 7)	4,552,283	3,928,258	3,094,220
Improvements to concession assets – net (Note 8)	28,997,244	20,260,493	16,857,852
Airport concessions – net (Note 9)	8,778,988	9,668,698	10,328,521
Rights to use airport facilities – net (Note 10)	646,801	703,500	760,200
Other acquired rights – net (Note 11)	814,297	431,509	448,206
Derivative financial instruments (Note 15)	167,696	292,697	89,711
Deferred income taxes – net (Note 12.e)	7,337,813	6,810,168	6,230,886
Right-of-use assets	47,255	57,258	56,440
Other assets – net	287,247	276,100	135,679
Total	67,444,859	60,505,341	55,323,085
Current liabilities:
Bank loans, debt securities and current portion of debt (Note 16.a and b)	7,830,316	2,256,891	3,964,668
Concession taxes payable	608,543	259,083	268,114
Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. (Note 30.a)	722,923	621,722	394,208
Accounts payable (Note 13)	2,557,922	2,472,291	3,147,544
Advance payments from clients	87,599	106,353	104,293
Taxes payable	99,322	153,139	129,072
Liabilities for assets in lease (Note 14.b)	13,183	15,418	11,872
Derivative financial instruments (Note 15)	26,990	51,205	71,387
Income taxes payable (Note 12)	138,781	983,868	1,271,800
Total current liabilities	12,085,579	6,919,970	9,362,958
Deposits received in guarantee (Note 4)	1,022,148	916,961	788,435
Liabilities for assets in lease (Note 14.b)	39,508	46,207	47,094
Deferred income taxes (Note 12.e)	335,174	488,804	606,632
Retirement employee benefits (Note 17)	280,423	216,908	193,126
Long-term borrowings (Note 16.a)	4,481,792	6,232,858	5,196,240
Debt securities (Note 16.b)	28,255,588	25,855,588	18,700,000
Total long-term liabilities	34,414,633	33,757,326	25,531,527
Total liabilities	46,500,212	40,677,296	34,894,485
Stockholders' equity (Note 18):
Common stock	8,197,536	8,197,536	170,381
Repurchased shares	0	(1,999,987)	(3,000,037)
Legal reserve	478,185	34,076	1,592,551
Reserve for repurchase of shares	2,500,000	2,499,473	5,531,292
Retained earnings	8,787,568	9,187,597	13,925,091
Foreign currency translation reserve	(240,307)	575,534	1,034,233
Remeasurements of employee benefits – Net of income tax	(1,919)	14,013	5,211
Reserve for financial instruments of cash flow hedges – Net of income tax	60,720	130,624	29,658
Total equity attributable to controlling interest	19,781,783	18,638,866	19,288,380
Non-controlling interest (Note 19)	1,162,864	1,189,179	1,140,220
Total Stockholders' equity	20,944,647	19,828,045	20,428,600
Total	$ 67,444,859	$ 60,505,341	$ 55,323,085

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income - MXN ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues (Note 20):
Aeronautical services	$ 19,267,395	$ 17,336,734	$ 11,983,954
Non-aeronautical services	6,165,429	5,197,238	3,662,441
Improvements to concession assets	7,791,320	4,846,404	3,368,511
Revenues	33,224,144	27,380,376	19,014,906
Operating costs:
Employee cost (Note 22)	1,724,461	1,373,264	1,115,750
Maintenance	728,618	730,568	546,548
Safety, security and insurance	691,155	577,122	510,440
Utilities	485,265	474,032	391,836
Expected credit loss of the year	29,395	41,444	15,487
Others operation expenses	721,175	584,624	409,570
Technical assistance fees (Note 30)	851,320	756,648	526,220
Concession taxes (Note 9)	2,532,896	1,895,182	1,231,044
Depreciation and amortization (Note 21)	2,545,702	2,313,321	2,050,539
Cost of improvements to concession assets (Note 23)	7,791,320	4,846,404	3,368,511
Other (income) expense - net (Note 24)	(15,876)	(26,428)	(8,232)
Operating costs	18,085,431	13,566,181	10,157,713
Income from operations	15,138,713	13,814,195	8,857,193
Finance cost – net (Note 25):
Finance income	1,402,964	835,989	420,271
Finance cost	(3,439,276)	(2,455,918)	(1,686,540)
Exchange gain (loss) – net	(340,711)	81,420	238,339
Finance cost - Net	(2,377,023)	(1,538,509)	(1,027,930)
Income before income taxes	12,761,690	12,275,686	7,829,263
Income tax (Note 12.c):
Current	3,616,811	3,849,778	2,315,686
Deferred	(544,721)	(759,566)	(530,140)
Income tax	3,072,090	3,090,212	1,785,546
Profit for the year	9,689,600	9,185,474	6,043,717
Items that are or may be reclassified subsequently to profit or loss
Exchange differences on translating foreign operations	(893,708)	(488,316)	30,810
Cash flow hedges, effective portion of changes in fair value, net of income tax	(69,905)	100,966	500,765
Items that will not be reclassified to profit or loss
Remeasurements of employee benefit - net of income tax (Note 17)	(15,932)	8,802	15,263
Total comprehensive income for the year	8,710,055	8,806,926	6,590,555
Profit for the year attributable to:
Controlling interest	9,542,912	9,013,147	5,997,492
Non-controlling interest	146,688	172,327	46,225
Profit for the year	9,689,600	9,185,474	6,043,717
Total comprehensive income for the year attributable to:
Controlling interest	8,641,235	8,664,216	6,510,307
Non-controlling interest	68,820	142,710	80,248
Total comprehensive income for the year	$ 8,710,055	$ 8,806,926	$ 6,590,555
Weighted average number of common shares outstanding	505,277,464	508,371,309	519,372,684
Basic earnings per share	$ 18.8864	$ 17.7294	$ 11.5476
Diluted earnings per share	$ 18.8864	$ 17.7294	$ 11.5476

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - MXN ($)	Total	Common stock [Member]	Repurchased shares [Member]	Legal reserve [Member]	Reserve for repurchase of shares [Member]	Retained earnings [Member]	Foreign currency translation reserve [Member]	Remeasurements of employee benefits - Net of income tax	Reserve for financial instruments of cash flow hedges - Net of income tax [Member]	Total equity attributable to controlling interest [Member]	Non-controlling interest [Member]
Beginning balance at Dec. 31, 2020	$ 22,852,783,000	$ 6,185,082,000	$ (1,733,374,000)	$ 1,592,551,000	$ 3,283,374,000	$ 11,908,891,000	$ 1,037,446,000	$ (10,052,000)	$ (471,107,000)	$ 21,792,811,000	$ 1,059,972,000
Beginning balance, shares at Dec. 31, 2020		561,000,000
Comprehensive income:
Capital distribution	(6,014,701,000)	$ (6,014,701,000)								(6,014,701,000)
Cancellation of repurchase of shares			1,733,374,000		(1,733,374,000)
Cancellation of repurchase of shares, shares		(35,424,453)
Reserve for repurchase of shares					3,981,292,000	(3,981,292,000)
Repurchases of shares	(3,000,037,000)		(3,000,037,000)							(3,000,037,000)
Profit for the year	6,043,717,000					5,997,492,000				5,997,492,000	46,225,000
Other comprehensive income for the year	546,838,000						(3,213,000)	15,263,000	500,765,000	512,815,000	34,023,000
Total comprehensive income for the year	6,590,555,000					5,997,492,000	(3,213,000)	15,263,000	500,765,000	6,510,307,000	80,248,000
Ending balance at Dec. 31, 2021	20,428,600,000	$ 170,381,000	(3,000,037,000)	1,592,551,000	5,531,292,000	13,925,091,000	1,034,233,000	5,211,000	29,658,000	19,288,380,000	1,140,220,000
Ending balance, shares at Dec. 31, 2021		525,575,547
Comprehensive income:
Cancellation of Legal Reserve				(1,558,475,000)		1,558,475,000
Capitalization of retained earnings		$ 8,027,155,000				(8,027,155,000)
Cancellation of repurchase of shares			3,000,037,000		(3,000,037,000)
Cancellation of repurchase of shares, shares		(13,273,970)
Reserve for repurchase of shares					(31,782,000)	31,782,000
Repurchases of shares	(1,999,987,000)		(1,999,987,000)							(1,999,987,000)
Dividends paid	(7,313,743,000)					(7,313,743,000)				(7,313,743,000)
Dividends declared non-controlling interest	(93,751,000)										(93,751,000)
Profit for the year	9,185,474,000					9,013,147,000				9,013,147,000	172,327,000
Other comprehensive income for the year	(378,548,000)						(458,699,000)	8,802,000	100,966,000	(348,931,000)	(29,617,000)
Total comprehensive income for the year	8,806,926,000					9,013,147,000	(458,699,000)	8,802,000	100,966,000	8,664,216,000	142,710,000
Ending balance at Dec. 31, 2022	19,828,045,000	$ 8,197,536,000	(1,999,987,000)	34,076,000	2,499,473,000	9,187,597,000	575,534,000	14,013,000	130,624,000	18,638,866,000	1,189,179,000
Ending balance, shares at Dec. 31, 2022		512,301,577
Transfer of earnings to legal reserve (Note 18.n)				444,109,000		(444,109,000)
Comprehensive income:
Cancellation of repurchase of shares			$ 1,999,987,000		(1,999,987,000)
Cancellation of repurchase of shares, shares		(7,024,113)
Reserve for repurchase of shares					2,000,514,000	(2,000,514,000)
Dividends paid	(7,498,318,000)					(7,498,318,000)				(7,498,318,000)
Dividends declared non-controlling interest	(95,135,000)										(95,135,000)
Profit for the year	9,689,600,000					9,542,912,000				9,542,912,000	146,688,000
Other comprehensive income for the year	(979,545,000)						(815,841,000)	(15,932,000)	(69,904,000)	(901,677,000)	(77,868,000)
Total comprehensive income for the year	8,710,055,000					9,542,912,000	(815,841,000)	(15,932,000)	(69,904,000)	8,641,235,000	68,820,000
Ending balance at Dec. 31, 2023	$ 20,944,647,000	$ 8,197,536,000		$ 478,185,000	$ 2,500,000,000	$ 8,787,568,000	$ (240,307,000)	$ (1,919,000)	$ 60,720,000	$ 19,781,783,000	$ 1,162,864,000
Ending balance, shares at Dec. 31, 2023		505,277,464

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares			12 Months Ended
	Sep. 28, 2021	May 28, 2021	Dec. 31, 2023	Dec. 31, 2022
Statement of changes in equity [abstract]
Dividends paid, per share			$ 3.71	$ 14.4
Capital distribution, per share	$ 7.8	$ 3.82

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Profit for the year	$ 9,689,600	$ 9,185,474	$ 6,043,717
Adjustments for:
Employee benefits	45,501	35,532	3,312
Allowance expected credit loss	29,395	41,444	15,487
Depreciation and amortization	2,545,702	2,313,321	2,050,539
(Gain) loss on sale of machinery, equipment and improvements to leased assets	(668)	14,232	(3,490)
Net (gain) on derivative financial instruments	0	(6,967)	(51,656)
Interest expense for financing activity	3,439,276	2,356,116	1,687,895
Unrealized exchange (gain)	(311,969)	(261,258)	(5,427)
Labor provisions	22,986	3,284	11,753
Income tax expense	3,072,090	3,090,212	1,785,543
Adjustment from operating activities	18,531,913	16,771,390	11,537,673
Trade accounts receivable	50,837	(705,576)	(464,395)
Recoverable income tax and other current assets	(469,839)	601,434	(299,842)
Concession taxes payable	374,872	(10,719)	94,879
Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V.	101,201	227,514	237,205
Accounts payable	(213,268)	(139,794)	959,177
Taxes payable	(47,181)	23,229	(41,990)
Deposits received in guarantee	108,236	109,061	89,859
Cash generated by operating activities	18,436,771	16,876,539	12,112,566
Income taxes paid	(4,501,917)	(4,356,833)	(1,017,120)
Net cash provided by operating activities	13,934,854	12,519,706	11,095,446
Cash flows from investing activities:
Purchases of machinery, equipment, improvements on leased assets, improvements to concession assets and advance payments to suppliers	(10,444,346)	(8,431,106)	(4,946,784)
Proceeds from sales of machinery and equipment	3,535	5,198	3,215
Acquisition of subsidiary, net of cash acquired	(614,792)
Other investment activities	(36,553)	(56,475)	(25,739)
Net cash used in investing activities	(11,092,156)	(8,482,383)	(4,969,308)
Cash flows from financing activities:
Dividends declared and paid	(7,498,318)	(7,313,743)
Dividends paid to non-controlling interest	(135,913)	(153,959)
Capital distribution			(6,014,701)
Repurchase of shares		(1,999,987)	(3,000,037)
Proceeds from issuance of debt securities	5,400,000	7,757,588	7,000,000
Proceeds from bank loans	3,715,459	6,872,783	3,779,413
Repayments on bank loans	(1,642,132)	(4,039,007)	(5,941,663)
Payment of debt securities	(602,000)	(3,800,000)	(1,500,000)
Interest paid on leases	(4,805)	(5,391)	(2,598)
Payment of liabilities for lease	(17,517)	(16,098)	(12,466)
Interest capitalized on financial loans	(342,554)
Interest paid on financial loans	(3,661,981)	(2,227,888)	(1,659,473)
Net cash used for by financing activities	(4,789,761)	(4,925,702)	(7,351,525)
Effects of exchange rate changes on cash held:	(369,190)	(73,034)	113,715
Decrease in cash and cash equivalents	(2,316,253)	(961,413)	(1,111,672)
Cash and cash equivalents at beginning of year	12,371,464	13,332,877	14,444,549
Cash and cash equivalents at the end of year	10,055,211	12,371,464	13,332,877
Non-cash investing activities:
Purchases of machinery, equipment, improvements on leased assets and improvements to concession assets	$ 901,486	$ 853,467	$ 1,427,990

Activities of the Company and s

Activities of the Company and significant events	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about service concession arrangements [abstract]
Activities of the Company and significant events	1. Activities of the Company and significant events Grupo Aeroportuario del Pacífico, S.A.B. de C.V. and subsidiaries (the “Company” or “GAP”) was incorporated in May 1998 as a state-owned entity to manage, operate and develop 12 airport facilities, mainly in Mexico’s Pacific region. The airports are located in the following cities: Guadalajara, Puerto Vallarta, Tijuana, San José del Cabo, Guanajuato (Bajío), Hermosillo, Mexicali, Los Mochis, La Paz, Manzanillo, Morelia and Aguascalientes. Moreover the Company operates, maintains and utilizes two airports in Jamaica, starting in April 2015, the Sangster International Airport in Montego Bay, Jamaica by the subsidiary MBJ Airports Limited (MBJA), and on October 2019 the Norman Manley International Airport (NMIA) by the subsidiary PAC Kingston Airport Limited (PACKAL). The Company’s principal address is Mariano Otero Avenue 1249 B, six floor, Rinconada del Bosque, zip code 44530, Guadalajara, Jalisco, Mexico. a. Activities The Company began operations on November 1, 1998. Prior to that date, the Company’s activities were carried out by Aeropuertos y Servicios Auxiliares (ASA), a Mexican Governmental agency, which was responsible for the operation of all public airports in Mexico. In June 1998, the subsidiaries of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. were granted concessions by the Ministry of Infrastructure, Communications and Transportation (SICT) (formerly called Ministry of Communications and Transportation) to manage, operate and develop each of the Pacific Group’s 12 airports and benefit from the use of the airport facilities, for a 50-year term beginning November 1, 1998 (The Concession or Concessions). The cost of the concessions, which totaled Ps. 15,938,359 , was determined by the Mexican Government in August 1999, based upon the price paid by Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. (AMP, the strategic shareholder of the Company) for its interests in GAP. On August 20, 1999, GAP entered into a Liabilities Assumption Agreement with each of its subsidiaries, whereby it assumed the liabilities incurred by each subsidiary derived from obtaining the concession. Such liabilities were capitalized by GAP as equity in favor of the Mexican Government on the same date. The term of the concession is 50 years as of November 1, 1998 and may be extended by the SICT on one or more occasions for up to 50 additional years under certain circumstances. Beginning on November 1, 1998, the Company is required to pay an annual tax to the Mexican Government, through the SICT, for use of the public property, equivalent to 5 % of each concessionaire’s annual gross revenues, according to the concession terms and the Mexican Federal Duties Law. As of January 1, 2024, this percentage increases to 9 % in accordance with the decree issued by the Federal Government and notified to the Company on November 13, 2023. Title to all of the long-term fixed assets within the airports is retained by the Mexican Government. Accordingly, upon expiration of the term of the concessions granted to the Company, the assets, including all of the improvements made to the airport facilities during the term of the concessions, shall automatically revert to the Mexican Government. Additionally, Auxiliary Services Agency (ASA) and other agencies of the Mexican Government maintain the rights to provide certain services such as air traffic control, fuel supply and immigration control. On February 24, 2006, the Company made an initial public offering of its Series B shares, under which the Mexican Government, which held 85 % of the voting common stock of the Company sold its 100 % shares participation, both in the United States of America, via the New York Stock Exchange (NYSE) and in Mexico, via the Mexican Stock Exchange (BMV). Consequently, as of this date, the Company became a public entity in both Mexico and in the United States of America and is required to meet various legal obligations and regulations for public entities applicable in each country. On April 20, 2015, the Company carried out a transaction for the acquisition of 100 % of the shares of the Spanish company Desarrollo de Concesiones Aeroportuarias, S.L. (DCA). The transaction was fully paid on the same date. The acquisition was the result of a private and confidential bidding process among various participants, which concluded in favor of GAP. The total amount of the transaction was USD$ 192.0 million. DCA has a 74.5 % stake in MBJA, the entity that operates Sangster International airport in Montego Bay in Jamaica. MBJA holds the concession to operate, maintain and utilize the airport for a period of 30 years, beginning April 12, 2003. Vantage Airport Group Limited (Vantage) owns the remaining 25.5 % stake in MBJA. DCA also has a 14.77 % stake in SCL Terminal Aéreo Santiago, S.A. (SCL), the operator of the international terminal in Santiago, Chile until September 30, 2015. On September 30, 2015, the concession to operate the Santiago de Chile airport expired, consequently, those assets were immediately returned to the Chilean government and the new operator without any significant incidents. Though SCL will no longer have operations, SCL must remain in effect for an additional year after the transfer. After that first year, SCL will remain in effect until its dissolution, which was confirmed on December 12, 2023. On October 10, 2018, the Company through its subsidiary PACKAL, entered into a concession agreement with Airport Authority of Jamaica (AAJ), with which the authority guaranteed to PACKAL the right to rehabilitate, develop, operate and maintain NMIA for a period of 25 years with a possible extension of 5 years, as of October 10, 2019 . In accordance with the terms of the concession agreement, the Company paid USD $ 7.1 million (USD $ 2.1 million to the International Finance Corporation (IFC) and USD $ 5.0 million to the AAJ). Once the operation begins, PACKAL is obliged to pay the AAJ a concession right of 62.01 % of the total aeronautical and commercial revenues. All long-lived assets located in the NMIA are owned by AAJ. Upon the expiration of the term of the concession’s agreement granted to the Company, the assets, including all the improvements made to the airport facilities during the term of the concessions, will automatically revert in favor of AAJ. b. Significant events – On January 10, 2023, the Company entered into loan agreements with Banco Nacional de México, S.A., (“ Citibanamex”) for Ps. 1,000,000 , for a period of 18 months at a variable interest rate 28 days TIIE plus 30 basis points, the payment of the principal will be at maturity, resources were allocated to capital investment. – On March 27, 2023, the Company issued 54 million sustainability-linked long-term debt securities for a total Ps. 5,400,000 , and payment of principal at maturity, under the modality of communicating vessels: i) GAP 23L Ps. 1,120,000 of these bonds at a variable rate of TIIE-28 plus 22 basis points, payment of the principal on March 23, 2026 and ii) GAP 23-2L Ps. 4,280,000 that will pay interest every 182 days at a fixed annual rate of 9.65 %, with payment of the principal on March 18, 2030 . The resources were allocated for payment of the maturity of the GAP 20-2 debt securities of Ps. 602,000 , and capital investment. – In an Ordinary Shareholders’ Meeting held on April 13, 2023, the shareholders approved a dividend payment of Ps. 14.84 per outstanding shares at the date of each payment, excluding share repurchased in accordance with Article 56 of the Securities Market Law. The first payment for Ps. 3.71 per outstanding share was made on May 18, 2023, the second payment for Ps. 3.71 per outstanding share was made on July 13, 2023, the third payment for Ps. 3.71 per outstanding share was made on October 12, 2023, and the fourth and final payment for Ps. 3.71 per outstanding share was made on December 14, 2023. – On April 13, 2023, in an Annual Shareholders’ Meeting, the shareholders approved the proposal of cancellation of the remaining of the repurchase fund reserve, approved in an Ordinary General Shareholders’ Meeting held on April 22, 2022 for an amount of Ps. 499,486 , as well as, approval a maximum amount of resources allocated for the repurchase of the Company’s own shares of Ps. 2,500,000 during the 12 months after April 13, 2023, in accordance with Article 56 of the Securities Market Law. – In Extraordinary Shareholders’ Meeting held on April 13, 2023 the cancellation of 7,024,113 shares were held in treasury was approved. – On May 23, 2023, the Ordinary Shareholders’ Meeting approved the ratification, appointment, and designation of the board of directors. – On June 22, 2023, the maturity payment of the GAP 20-2, equivalent to 6.02 million long-term debt securities for a value of Ps. 602,000 , was made with the proceeds obtained from the issuance long-term debt securities on March 27, 2023. – On September 3, 2023, the Company made the second and final withdraw of US$ 30.0 million on its subsidiary MBJ Airports Limited (MBJA) US$ 60.0 million credit line dated September 1, 2020, the loan has a term of 5 years, with a monthly interest rate of SOFR plus 310 basis points and payment of 10% of the principal in month 54, 90% at maturity . – On September 27, 2023, the Company entered into loan agreements with Citibanamex for US$ 40.0 million for a period of 12 months at a monthly interest rate SOFR plus 25 basis points, the payment of the principal will be at maturity, without commissions, for the acquisition of IEM. – October 4, 2023, a notification was received from the Federal Civil Aviation Agency (AFAC), a decentralized entity of the SICT, informing that it has decided, unilaterally and without prior notice, to modify with immediate effect the bases of the tariff regulation established in Annex 7 of the concession contracts entered into with the SICT on June 29, 1998. – On October 19, 2023, the AFAC notified that it modified the Tariff Regulation bases received on October 4, 2023. These bases have an immediate application, however, they respect the Master Development Plan (MDP) and the current Maximum Rate, approved in the last tariff review for the period 2020-2024, so any modification to the tariffs would occur as of January 1, 2025, once the ordinary review process of the Joint Maximum Rate and MDP for the period 2025-2029 is completed. – On November 7, 2023, the Company entered into loan agreements with Banco Santander Mexico, S.A, (“Santander”) for Ps. 1,500,000 , for a period of 12 months, at a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity , without commission. The proceeds of this loan were used to repay the bank loan with Scotiabank Inverlat, for the same amount.

Basis of presentation

Basis of presentation	12 Months Ended
	Dec. 31, 2023
Disclosure Of Basis Of Presentation [Abstract]
Basis of presentation	2. Basis of presentation a. Statement of compliance – These consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards, as issued by the International Accounting Standards Board ("IFRS"), its amendments and interpretations issued and outstanding or issued and adopted early on the date of preparation of these consolidated financial statements. b. Translation into English – The accompanying consolidated financial statements have been translated from Spanish into English for use outside of Mexico. c. Basis of preparation – The consolidated financial statements have been prepared on the historical cost basis except for assets and liabilities assumed in the business combinations on the date of purchase, which were recorded at fair value, derivative financial instruments and non-derivative financial instruments with changes in profit and loss, rights use of assets, liabilities for corresponding lease and the liabilities for defined benefits are recognized at present value. – Historical cost – Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. – Fair value – Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability on the measurement date. When there are no market and/or market participants willing to create a market, IFRS establishes a fair value hierarchy that gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The levels of fair value hierarchy are as follows: • Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity can access on the measurement date; • Level 2 inputs are other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and • Level 3 inputs are unobservable inputs for the asset or liability. d. Consolidation of financial statements – The consolidated financial statements include those of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. and its subsidiaries in which the Company has control, for the years ended December 31, 2021, 2022 and 2023. The consolidated subsidiaries are as follows: Company % Location Activity Aeropuerto de Aguascalientes, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto del Bajío, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Guadalajara, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Hermosillo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de La Paz, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Los Mochis, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Manzanillo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Mexicali, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Morelia, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Puerto Vallarta, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de San José del Cabo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Tijuana, S.A. de C.V. 99.99 % Mexico Operation of airport Corporativo de Servicios Aeroportuarios, S.A. de C.V. (CORSA) 99.99 % Mexico Provides personnel services Fundación Grupo Aeroportuario del Pacífico, A.C. (Fundación GAP) 99.99 % Mexico Non-profit Organization dedicated to social Puerta Cero Parking, S.A. de C.V. (PCP) 99.99 % Mexico Operation of parking lot Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. (SIAP) 99.99 % Mexico Administrative services Aerocomercializadora del Pacifico, S.A. de C.V. (ADP) 99.99 % Mexico Operation of infrastructure and Desarrollo de Concesiones Aeroportuarias, S.L. (DCA) 100.0 % Spain Management administration, maintenance, MBJ Airports Limited (MBJA) 74.50 % Jamaica Operation of airport PAC Kingston Airport Limited (PACKAL) 100 % Jamaica Operation of airport GA del Pacífico es do Brasil, LTDA 99.99 % Brazil No operation Inmuebles Especializados Matrix, S.A. de C.V. (IEM) * 100 % Mexico Subleasing of cargo operation areas and hangars Aerohoteles del Pacífico, S.A. de C.V. (AHP) * 100 % Mexico Operation of hotels with other integrated services * These subsidiaries are consolidated since 2023. Control is achieved when the Company: • Has power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affect its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date when the Company ceases to control the subsidiary. Profit and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the consolidated financial statements of subsidiaries to bring their accounting policies into line with the Company’s accounting policies. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Company are eliminated in full on consolidation. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. e. Application of new and revised International Financing Reporting Standards. Modification of International Financing Reporting Standards (“IFRSs” or “IAS”) and new interpretations that are mandatorily effective from 2023 IFRS 17 Insurance Contracts IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts and replaces IFRS 4 Insurance Contracts. IFRS 17 describes a general model, which is modified for insurance contracts with direct participation features, described as the Variable Rate Approach. The general model is simplified if certain criteria are met by measuring the remaining coverage liability using the premium allocation method. The general model will use current assumptions to estimate the amount, timing and uncertainty of future cash flows and explicitly measure the cost of that uncertainty, take into account market interest rates and the impact of policyholder options and guarantees. In June 2020, the International Accounting Standards Board (IASB) issued amendments to IFRS 17 to address concerns and implementation changes that were identified after IFRS 17 was published. The amendments defer the initial application date of IFRS 17 (incorporating the amendments) to annual reporting beginning on or after January 1, 2023. At the same time, the IASB issued a Temporary Extension of Exemption to Apply IFRS 9 (Amendments to IFRS 4) that extends the expiration date of the temporary exemption to apply IFRS 9 in IFRS 4 for annual periods beginning on or after January 1, 2023. IFRS 17 should be applied retrospectively unless it is impractical, in which case the retrospective approach will be modified or the fair value approach will be applied. In accordance with the transition requirements, the date of initial application is the beginning of the annual reporting period in which the Company applies the Standard for the first time and the transition date is the beginning of the period immediately preceding the date of initial application. The adoption of this standard has no material impact on the Company’s consolidated financial statements. Amendments to IAS 1 Classification of Liabilities as Current and Non-Current The amendments to IAS 1 affect the presentation of liabilities as current and non-current in the consolidated statement of financial position and not the amount or timing at which any asset, liability, income or expense is recognized, or the information disclosed about those items. The amendments clarify that the classification of liabilities as current and non-current is based on the rights to exist at the end of the reporting period, specify that the classification is not affected by expectations about whether the entity will exercise the right to defer settlement of the liability, explain that rights exist if there are covenants to be met at the end of the reporting period, and introduce a definition of 'arrangement' to make it clear that the arrangement refers to the transfer of cash from the counterparty, equity instruments, other assets or services. The adoption of this standard has no material impact on the Company’s consolidated financial statements. Amendments to IAS 1 and IFRS 2 - Amendments to IAS 1 and IFRS 2 Practice Statement The amendments are intended to assist entities in providing disclosures about accounting policies that are more useful by: Replacing the requirement for entities to disclose their significant accounting policies. Adding guidance on how entities apply the concept of materiality in making decisions about disclosures about accounting policies. The amendments replace the term "significant" with "material", in the absence of a definition of the term "significant" in IFRS, the board decided to replace it with "material" in the context of disclosing information about accounting policies. "Material" is a defined term in IFRS and is widely understood by users of financial statements, according to the board. In assessing the materiality of accounting policy disclosures, entities should consider both the size of transactions, other events or conditions and the nature of those events or conditions. The amendments have added examples of circumstances in which an entity is likely to consider accounting policy disclosures to be material. The adoption of this standard has no material impact on the Company’s consolidated financial statements. Amendments to IAS 8 - Amendments to the definitions of accounting policy estimates The amendments introduce a new definition of "accounting estimates, where the amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. In addition, they clarify how entities use measurement techniques to develop accounting estimates. The amendments specify that the effects on an accounting estimate of a change in an input or a change in a measurement technique are changes in accounting estimates if they are not the result of correcting prior period errors. The previous definition of a change in accounting estimate specified that changes in accounting estimates may result from new information. Therefore, such changes are not corrections of errors. The amendments apply to changes in accounting policies and changes in accounting estimates that occur on or after the beginning of the effective date. The adoption of this standard has no material impact on the Company’s consolidated financial statements. Amendments IAS 12 - Deferred income taxes related to assets and liabilities arising from a single transaction The amendments clarify that deferred income taxes must be recognized on these types of transactions. Applying mainly to the initial recognition of right-of-use assets and lease liabilities under IAS 16 Leases and in the recognition of assets and liabilities when there are provisions for decommissioning under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The adoption of this standard has no material impact on the Company’s consolidated financial statements. f. Functional and presentation currency – The consolidated financial statements and notes as of December 31, 2021, 2022 and 2023, and for the years then ended, are prepared in pesos, which is both, the functional and reporting currency of the Company and are presented in thousands of pesos. The assets and liabilities of foreign operations, including the fair value of assets arising on acquisition, are translated at the exchange rates as of year–end for each period. Income and expenses of foreign operations are translated at the average exchange rate for the period of transactions. During 2021, 2022 and 2023, the average exchange rate were as follows: Currency 2021 2022 2023 Pesos / USD Ps. 20.2813 Ps. 20.1254 Ps. 17.7665 USD / Euros USD$ 1.1835 USD$ 1.0539 USD$ 1.0816 g. Use of estimates and critical judgments in preparing the consolidated financial statements – The preparation of consolidated financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the application of accounting policies relating to the reported amounts of assets, liabilities and income and expenses of the relevant period. Actual results could differ from these estimates. The following are estimates and assumptions that involve inherent uncertainty within the next financial year and are included in the following notes: – Expected credit loss (ECL) (Note 6) – Definition of useful lives and depreciation and amortization periods (Notes 3.c. and 3.d.) – Capitalization of improvements to concession assets (Notes 3.d and 8) – Cash flow hedges (Notes 3.h and 15) – Probability of recovery of deferred income tax from tax loss carryforwards (Note 12.g) – Assumptions used to determine liabilities for retirement benefits (Note 17) – Contingent liabilities (Note 27) – Discount rates to determine the right-of-use assets and lease liabilities. In addition to the estimates, the Company makes critical judgments in applying its accounting policies, which have a material effect on the amounts recognized in the consolidated financial statements. Management believes that the decisions made are the most reasonable based on the information available, on the judgments made and the way it manages the operation of the Company. Critical judgments relate to the following: - Accounting for the Concession – Management believes it has carried out a comprehensive implementation of the standards applicable to the accounting treatment of its concessions in Mexico and Jamaica and it determined that, among others, International Financial Reporting Interpretation (IFRIC) 12 Service Concession Arrangements is applicable to the Company. The Company treats its investments related to improvements and upgrades to be performed in connection with the MDP for Mexican and Jamaican Entities under the intangible asset model established by IFRIC 12 and does not recognize a provision for maintenance, as all investments required by the MDP, regardless of their nature, directly increase the Maximum Tariff per traffic unit (MT). Accordingly, all amounts invested under the MDP have a direct correlation to the amount of fees the Company will be able to charge each passenger or cargo service provider, and thus, a direct correlation to the amount of revenues the Company will be able to generate. As result, management defines all expenditures associated with investments required by the MDP as revenue generating activities given that they ultimately provide future benefits, whereby subsequent improvements and upgrades made ​​to the concession are recognized as intangible assets based on the principles of IFRIC 12. Additionally, compliance with the committed investments per the MDP is mandatory, as well as the fulfillment of the MT and therefore, in case of default in any of these obligations (MDP or MT), the Company could be subject to sanctions and even its concession could be revoked. To determine the amortization period of the intangible asset associated with the improvements and upgrades made to comply with the MDP, the Company focuses on the period in which it will generate future economic benefits or the concession term, whichever is less. h. Income from operations – This line item is made up by total revenues less operating costs. Although the presentation of income from operations is not required by nor is it defined under IFRS, it is included in the consolidated statements of profit or loss and other comprehensive income because management believes it represents a useful and reliable measure of the economic and financial performance of the Company. i. Comprehensive income – Comprehensive income comprised the net income of the period, plus other comprehensive income (loss) items of the same period. For the years ended December 31, 2021, 2022 and 2023, other comprehensive income is represented by the effects of translation of foreign operations, actuarial remeasurements and the reserve of cash flow hedges of financial instruments net of taxes. At the moment the assets and liabilities giving rise to other comprehensive income are realized, the latter are reclassified to the income statement, if permitted under IFRS. j. Classification of cost and expenses – Costs and expenses presented in the consolidated statements of profit or loss and other comprehensive income were classified according to their nature.

Material accounting policies

Material accounting policies	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies [Abstract]
Material accounting policies	3. Material accounting policies The consolidated financial statements comply with IFRS. Its preparation requires management to make certain estimates and use certain assumptions that affect certain items of the consolidated financial statements and their related disclosures. However, actual results could differ from those estimates. The Company's management, upon applying professional judgment, considers that estimates and assumptions used were adequate under the circumstances (Note 2.g). The material accounting policies of the Company are as follows: a. Financial instruments i. Recognition and initial measurement Trade account receivables are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognized when the Company becomes party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus, for an item not at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. A commercial debtor without a significant financing component is initially measured at the transaction price. ii. Classification and subsequent measurement financial assets and liabilities. Financial assets All regular way purchases or regular incomes of financial assets are recognized and derecognized on a trade date basis. Purchases or income from regular services are purchases or income from services of financial assets that require the delivery of assets within the period established by regulation or common market practices. All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification of the financial assets. Financial asset that meets the following conditions is subsequently measured at amortized cost: • the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and • the contractual terms of the financial asset give rise to specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Debt instruments that meet the following conditions are measured subsequently at Fair Value Trough Other Comprehensive Income (FVTOCI): • the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling the financial assets; and • Its contractual terms give rise to specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. By default, all other financial assets are measured subsequently at fair value through profit or loss. This election is made individually on the initial recognition date. – Financial assets – Business model assessment The Company makes an assessment of the objective of the business model in which a financial asset a level of trade account receivables because this best reflects the way the business is managed and information is provided to management. Repurchase of the Company’s common stock is recognized and deducted directly in equity. No gain or loss is recognized in profit or loss at the purchase, sale, issue or cancellation of the Company’s own equity instruments. – Offsetting Even when the Company has the legally enforceable right, in certain cases, for a compensation of financial assets and liabilities, as of the date of this consolidated financial statements, the Company does not have the intention of compensating a liability with an asset, nor expect in the short term to require it. Therefore, deposits received in guarantee are presented separately from accounts receivable. b. Cash and cash equivalents – Cash and cash equivalents consist mainly of bank deposits in checking accounts and readily available daily investments of cash surpluses with immediate availability as well as cash equivalents designates for expenditure, held in trust (see Note 5). Cash is stated at nominal value and cash equivalents are valued at fair value that does not exceed their market value; the yields, which are recognized as interest income as it accrues. c. Machinery, equipment and improvements on leased assets – Recognition and measurement – Machinery, equipment and improvements to leased assets are recognized at acquisition cost less accumulated depreciation and any accumulated impairment losses. The acquisition cost includes expenses directly attributable to the acquisition of the asset. When significant parts of an asset of machinery, equipment and improvements to leased assets have different useful lives, they are accounted for separately as a component of the asset. Gains and losses from sales or retirements of machinery, equipment and improvements to leased assets are determined comparing the proceeds from the sale or retirement against the book value of machinery, equipment and improvements to leased assets and are recognized net in other income in the consolidated statement of profit and loss and other comprehensive income. – Subsequent costs – The cost to replace a part or item of machinery, equipment and improvements to leased assets are recognized in the value of the asset when it is probable that future economic benefits associated with that part will flow to the Company and its cost can be measured reliably. The net value of the replaced item is derecognized at its net book value. Minor maintenance costs are recognized in the consolidated statement of profit and loss and other comprehensive income. – Depreciation – Depreciation is calculated over the depreciable amount, which is the cost of an asset, or other substitute value of that cost based on the straight-line method, this is the value that reflects more certainty the expected pattern of consumption of future economic benefits implicit in the asset. The Company does not determine residual values ​​for machinery, equipment, improvements to leased assets as they are not considered to be material. – Depreciation of machinery and equipment is recognized in the consolidated statement of profit and loss and other comprehensive income and is calculated under the straight-line method based on the useful lives of the related assets. Also, improvements to leased assets are amortized using the straight-line method based on the remaining useful life of the improvements or the lease term, whichever is shorter. The estimated useful life and the depreciation method are reviewed at the end of each year, and the effect of any changes in the recorded estimate is recognized on a prospective basis. Lands are not depreciated. The estimated useful lives for the current period and comparative period are as follows: Useful life Annual Machinery and equipment 10 10 % Office furniture and equipment 10 10 % Computer equipment 3.3 – 4 25 % - 30 % Transportation equipment 4 – 5 20 % - 25 % Communication equipment 3.3 – 4 – 10 10 % - 25 % - 30 % Improvements on leased assets 10 10 % d. Intangible assets – Improvements to concession assets – Improvements to concession assets are accounted for as improvements that are made pursuant to the MDP and improvements carried out by the daily operation of the Company’s airports. All infrastructure investments made ​​by the airports will be returned to the Mexican government or the government of Jamaica as applicable at the end of the term of the Concession. Under the Company’s concession agreements, through the MDP agreed with each government every five years, the Company is committed to carry out various improvements, upgrades and additions to each of its airports on an annual basis in the case of Mexican airports and every five years in Jamaica. In exchange for investing in those additions and upgrades, each government grants the Company the right to obtain benefits for services provided using those assets. The Company, as the operator of the concession assets, recognizes an intangible asset as it receives a right granted by each government to charge users for the public service associated with the use of its airports. Minor maintenance costs are recognized in the consolidated statement of profit and loss and other comprehensive income as they are incurred. – Airport concessions – The Company recognized an intangible asset of the Concession granted by the SICT to manage and operate each of the airports in Mexico for 50 years since its acquisition. In regards to MBJA, the Company recognized an intangible asset at the fair value of the concession to operate and develop that airport until 2033 according to the determination of fair values resulting from the acquisition of DCA and MBJA in accordance with IFRS 3 Business Combinations . Likewise, PACKAL recognized an intangible asset for the amount specified in the contract with the AAJ for the right to operate the airport at the time control was assumed and for a period of 25 years . – Rights to use airport facilities – Rights to use airport facilities in Mexico are recorded based on the acquisition cost of the assets recorded by ASA and transferred to the Company according to the Concession granted, in order to manage, operate and develop them during the Concession term. In MBJA and PACKAL no rights to use airport facilities were identified. – Other acquired rights – These rights related to payments made by the Company after the date the Mexican concessions were granted, in order to early-terminate certain long-term lease contracts that existed at that time between ASA and third-party leaseholders, these rights are recorded based on their acquisition cost. In MBJA and PACKAL there are no other acquired rights. – Amortization – After its initial recognition, intangible assets are valued at acquisition cost plus capitalized borrowing costs, less accumulated amortization and accumulated impairment losses. Amortization is recognized in the consolidated statement of comprehensive income under the straight line method applied to the shorter between the estimated period of future economic benefits the intangible assets will generate, and the concession period, from the date they are available for use. Amortization periods for the current and comparative period are as follows: Period Annual Improvements to concession assets 12.5 – 20 5 % - 8 % Airport concessions 18 – 25 – 49 2 % - 4 % - 5.5 % Rights to use airport facilities 10 – 49 2 % - 10 % Other acquired rights 44 – 48 2 % The amortization method and useful lives are reviewed at each year end date and adjusted prospectively if necessary. e. Capitalized borrowing costs – Machinery and equipment, as well as improvements to concession assets are measured at historical cost and when they are considered qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use, are added to the cost of those assets, until the time such assets are substantially ready for their intended use. Investment income earned on the temporary investment of specific borrowings while they remain used is deducted from the borrowing costs eligible for capitalization. f. Impairment of financial and non-financial assets (tangible and intangible) – Financial assets – The Company recognizes a loss allowance for expected credit losses on investments in debt instruments that are measured at amortized cost or at FVTOCI, lease receivables, trade receivables and contract assets, as well as on financial guarantee contracts. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Company always recognizes lifetime ECL for trade receivables, contract assets and lease receivables. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value of money where appropriate. For all other financial instruments, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECL. Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECL represents the portion of lifetime ECL that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. – Definition of default The Company considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: • when there is a breach of financial covenants by the debtor; or • information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Company, in full (without taking into account any collateral held by the Company). Irrespective of the above analysis, the Company considers that default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. – Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; (d) it is becoming increasingly probable that the borrower will enter bankruptcy or other financial reorganization; or (e) the disappearance of an active market for that financial asset because of financial difficulties. – Non-financial assets – Non-financial assets of the Company are assessed at each period end date to determine whether there is any indication of impairment. If there is such an indication of impairment, management estimates the recoverable amount. The recoverable amount of an asset or cash-generating unit is the higher of the asset´s value in use and fair value less costs of disposal. To determine the asset’s value in use, the estimated future cash flows are discounted to present value using an appropriate discount rate before tax that reflects current market conditions in relation to the time value of money and the risks specific to the asset. For purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating unit or CGU). An impairment loss is recognized immediately in profit and loss. The individual airports of the Company in Mexico cannot be considered as separate cash-generating units, as the bidding process, in which it decided to sell up to 15 % of the shares representing the capital stock of the holding company Shares of the companies that were received for the concession, and made by the Mexican Federal Government that included the package of twelve airports, and therefore the Company is required to operate and maintain all 12 airports independently of the results they generate individually. Considering the above, if there are indicators of impairment that exist, the Company performs an impairment assessment on a consolidated basis with Mexican companies. Moreover, the value of the assets of MBJA and PACKAL are individually valued at the end of each period to determine whether there are indications of impairment to be single separate cash-generating units. When an impairment loss is reversed in subsequent periods, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimated recoverable amount, so that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had an impairment loss not been recognized for the asset (or CGU) in prior years. A reversal of an impairment loss is recognized immediately in profit and loss, unless the relevant asset is recognized on a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. The CGU´s are tested for impairment annually or more frequently when there are indications that the CGU may be impaired. If the recoverable amount of a CGU is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill, if it exists, and is allocated to the CGU and then to the other assets of the CGU pro rata basis and based on the book value of each asset within the CGU. Any impairment loss of goodwill is recognized directly in profit and loss. g. Derivative financial instruments and hedge accounting – The Company uses derivative financial instruments, specifically interest rate CAPS and SWAPS, to hedge its exposure to the risk of an increase in the interest rate arising primarily from debt instruments. Derivatives are initially recognized at fair value at the date the derivative contract is entered into and subsequently remeasured at fair value at the end of each reporting period. The gain or loss is recognized in the consolidated profit or loss statement immediately, unless the derivative is designated as a hedging instrument and is considered to be effective. In which case the gain or loss is recognized in other comprehensive income. The timing of the recognition of the hedging instrument in earnings will depend on the nature of the hedge. The Company may designate certain instruments as hedges for accounting purposes if at inception of the hedge, it documents the relationship between the hedging instrument and the hedged item, as well as the risk management and management strategy objectives for undertaking various hedging transactions. Additionally, at the inception of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting the exposure to changes in fair value or changes in cash flows of the hedged item attributable to the hedged risk, which is when the hedges meet all of the following hedge accounting requirements: • there is an economic relationship between the hedging instrument and the hedged item; • the effect of credit risk does not dominate the value of the changes that were related to the economic relationship; and • the coverage ratio of the hedges is the same as the result of the amount of the hedged item that the Company actually covers and the amount of the hedging instrument that the Company actually uses to cover that amount of the hedged item. If a hedge fails to meet the coverage effectiveness requirement related to the hedging relationship, but the risk management objective for that designated hedging relationship remains the same, the Company adjusts the hedging relationship (i.e. rebalance coverage) to meet the qualification criteria again. Cash flow hedges The effective portion of changes in the fair value of derivatives and other qualifying hedging instruments that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated under the financial instrument of cash flow hedge reserve, limited to the cumulative change in fair value of the hedged item from inception of the hedge. The gain or loss relating to the ineffective portion is recognized immediately in profit or loss, and is included in the ‘financial cost’ line item. Amounts previously recognized in OCI and accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss, in the same line as the recognized hedged item. However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously recognized in other comprehensive income and accumulated in equity are removed from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability. This transfer does not affect other comprehensive income. Furthermore, if the Company expects that some or all of the loss accumulated in the cash flow hedge reserve will not be recovered in the future, that amount is immediately reclassified to profit or loss. The Company discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria (after rebalancing, if applicable). This includes instances when the hedging instrument expires or is sold, terminated or exercised. The discontinuation is accounted for prospectively. Any gain or loss recognized in other comprehensive income and accumulated in the cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in cash flow hedge reserve is reclassified immediately to profit or loss. h. Business combinations – Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Company, liabilities assumed by the Company to the former owners of the acquiree and the equity interests issued by the Company in exchange for control of the acquiree. Acquisition-related costs are generally recognized in profit or loss and other comprehensive income statement as incurred. Transaction costs, different from those associated with the issuance of debt or capital, and incurred by the Company in connection with a business combination are expensed as incurred. i. Other intangible assets – Costs incurred in the development phase, as well as other intangible assets that meet certain requirements and which the Company has determined will have future economic benefits, are capitalized and amortized based on the straight-line method. Expenditures that do not meet such requirements, as well as research costs, are recorded in the results of the period in which they are incurred. j. Leases – The Company has consistently applied the accounting policies to all periods presented in these consolidated financial statements. The Company recognizes the right-of-use assets and lease liabilities for most leases, that is, these leases are in the consolidated statement of financial position in the short and long term, except for short term leases (12 months or less) and those of low value , for these leases, the Company recognizes rent payments as an operating expense under the straight-line method through the term of the lease, unless another method is more representative of the pattern of time in which the economic benefits from the consumption of the leased assets. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease contract. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance fixed payments; • variable lease payments that depend on an index or a rate, initially measured using the index or; • amounts expected to be payable under a residual value guarantee; • the exercise price under a purchase option that the Company is reasonably certain to exercise, and • lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option. Amortization of right of use asset – After initial recognition, amortization is recognized in the consolidated statements of profit or loss in accordance with the straight-line method applied to the period of the lease contract from the commencement date of the leased asset. Lease payments are allocated between financial expenses and the reduction of lease obligations in order to achieve a constant interest rate on the remaining balance of the liability. Financial expenses are charged directly to profit or loss for the year within the finance cost line item. – As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. When the Company is an intermediate lessor, it accounts for its interests in the head lease and the sub-lease separately. It assesses the lease classification of a sub-lease with reference to the right-of-use asset arising from the head lease, not with reference to the underlying asset. If a head lease is a short-term lease to which the Company applies the exemption described above, then it classifies the sub-lease as an operating lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term. The initial direct costs incurred in the negotiation and arrangement of the operating lease are added to the book value of the leased asset and recognized under a straight line through the term of the lease. The outstanding amounts of financial leases are recognized as receivable leases for the amount of the net investment in the leases. Income from financial leases is allocated to accounting periods to reflects a constant periodic rate of return on net insoluble investment with respect to leases. If an arrangement contains lease and non-lease components, then the Company applies the policy to allocate the consideration in the contract. k. Provisions and contingent liabilities – Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, an account receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Provisions are classified as current or noncurrent based on the period of time estimated to meet the obligations covered. A contingent liability is a possible obligation that arises from a past event and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain events not wholly within the control of the Company, or a present obligation that arises from a past event but 1) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or 2) the amount of the obligation cannot be measured with sufficient reliability. A contingent liability is not recognized in the consolidated financial statements, but rather is disclosed unless the probability of an outflow of resources embodying economic benefits is remote. l. Direct employee benefits – The Company provides its employees in Mexico and abroad with different types of benefits. In Mexico, the liabilities for direct employee benefits are recognized based on the services rendered by employees, considering their most recent salaries. These benefits primarily include statutory employee profit sharing (PTU) payable, compensated absences, vacations and vacation premium and other incentives. The PTU is recorded in the consolidated statement of profit or loss when it is incurred and presented under operating cost. m. Employee benefits – The seniority premium liability is calculated by independent actuaries based on the projected unit credit method using nominal interest rates. The measurements of the defined benefit liability, which includes actuarial gains and losses and the effect of the asset ceiling, are recognized immediately in other comprehensive income. The Company has determined the net interest income for the defined benefit liability net of the period applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit liability (asset), considering any change in the liability (asset) for net defined benefit during the period as a result of contributions and benefits payments. Net interest expense and other expenses related to defined benefit plans are recognized in profit and loss in the year. The past service cost is recognized in the profit or loss in the year in which the plan was amended. Interest is calculated using the discount rate at the beginning of the period the balance of the defined benefit obligation. Defined benefit costs are classified as follows: – Cost of service (including current service cost, past service cost and gains and losses on reductions and compensations). – Interest expenses. – Remeasurements. The Company presents the first two components of defined benefit cost as an expense in the cost of services. The reduction and early liquidation of obligations are recognized as past service costs. Contributions to benefit plans of defined contribution retirement are recognized as expenses overtime as the employees render services that give them the right to contributions. Remeasurements of the net defined benefit liability, which comprises actuarial gains and losses and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in Other Comprehensive Income. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit or loss. The Company recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs. Any liability for compensation / vendors is recognized when the Company can no longer withdraw the offer of compensation which creates a constructive obligation and / or when the Company recognizes related restructuring costs. n. Revenue recognition –Aeronautical and non-aeronautical revenues are recognized at their fair value, in the same period subsequent to the time passengers depart, planes land or other services are provided, as applicable considering that the events that occur and services that are rendered in any given month are invoiced and recognized within that same month. – Aeronautical services – The majority of the revenues in México are derived from rendering aeronautical services, related to the use of airport facilities by airlines and passengers. These revenues are regulated by the SICT through a “maximum rate” per “workload unit.” The maximum rate is the maximum amount of revenues per workload unit that may be earned at an airport each year from regulated revenue sources. A workload unit is currently equivalent to one terminal passenger (excluding passengers in transit) or 100 kilograms (220 pounds) of cargo. Moreover, in MBJA and PA

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Financial risk management	4. Financial risk management The Company is exposed to the following risks from the use of financial instruments: - Credit risk - Liquidity risk - Market risk This note presents information about the Company’s exposure to each of the above risks, the objectives, policies and processes of measuring and risk management of the Company. In different sections of these consolidated financial statements, the Company has included additional in-depth disclosures. As of December 31, 2021, 2022 and 2023, financial instruments held by the Company are comprised of the following: December 31, December 31, December 31, Financial assets Cash and cash equivalents Ps. 13,332,877 Ps. 12,371,464 Ps. 10,055,211 Trade accounts receivables net 1,720,475 2,368,342 2,251,229 Derivative financial instruments 89,711 292,697 167,696 Financial liabilities at amortized cost Short and long-term debt securities Ps. 22,500,000 Ps. 26,457,588 Ps. 31,255,588 Current and long-term bank loans 5,360,908 7,887,749 9,312,108 Accounts payable (1) 3,321,865 2,696,573 2,743,873 Financial liabilities at Fair Value Derivative financial instruments 71,387 51,205 26,990 Liabilities for assets in lease 58,966 61,625 52,691 (1) Include suppliers, other suppliers, AMP and other accounts payable Financial risk management objectives – The Audit Committee of the Company is responsible for developing and monitoring the Company’s risk management policies. The Company’s risk management policies are established for identifying and analyzing potential risks, to set appropriate limits and controls, and for monitoring such risks on an ongoing basis. Policies and risk management systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. The Company, through its training and management standards and procedures, aims to develop an environment of disciplined and constructive control in which all employees understand their roles and obligations. The Audit Committee of the Company supervises how management monitors compliance with policies and procedures of risk management, and reviews what is appropriate to the risk management framework in relation to the risks faced by the Company. The Audit Committee is supported in its oversight role by the Company’s Internal Audit Function. Internal Audits perform routine and special reviews of controls and risk management procedures, and report their results directly to the Audit Committee. Credit risk – Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Company and arises primarily from trade accounts receivable and the Company’s investments, including investment funds and derivative financial instruments. – Accounts receivable and others – The Company’s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, management also considers the demographic characteristics of its customers, including the default risk of the industry and country in which its customers operate, as these factors could also affect credit risk, particularly considering the recent economic downturn. The main source of income for the Company is the Passenger Charge Fees (TUA) and leasing revenues from commercial areas in its airports. The TUA is charged to each departing passenger (except diplomat, infant or transit passenger), and is collected by the airlines and subsequently refunded to the airports. For the years ended December 31, 2021, 2022 and 2023 the revenues for TUA represented 52.5 %, 52.8 % and 48.3 % of the total revenues, respectively. The leasing revenues from commercial areas are collected from other clients, which are not airline customers. The 35.5 %, 34.0 % and 32.4 % of the Company’s revenues in 2021, 2022 and 2023 are derived from the TUA collected by three major client airlines, which collect the TUA and remit it to the airports. However, geographically there is no credit risk concentration because airports are located in different cities in Mexico and Jamaica, and therefore if one airport has an operating problem the other airports would not be affected. In addition, 86.9 %, 82.9 % and 83.9 % of aeronautical and non-aeronautical revenues earned during the years ended December 31, 2021, 2022 and 2023, respectively, were generated by seven of the Company’s airports (Guadalajara, Tijuana, San José del Cabo, Puerto Vallarta, Montego Bay, Guanajuato and Hermosillo). The Company has a credit policy under which each new customer is analyzed individually for creditworthiness before offering the standard terms and conditions of payment and delivery of the services provided by the Company. The review of the Company includes external ratings, when they are available, and in some cases bank references. Every customer has established credit limits, which must be approved by the Company’s management and are reviewed periodically. The Company has entered into agreements with all its airline customers to collect the TUA in Mexico, by who receives the payment for the use of the airport services collected from the passengers on behalf of the airports. According to these agreements, each customer airline could have a grace period of up to a maximum of 60 days to reimburse the airport for the TUA paid by passengers. If an airline customer needed a credit term of up to 60 days , it must provide a guarantee to the airport covering this period in the form of a bond, or cash equivalent of 30 days more than the estimated consumption for the credit period requested by that airline. In the event of insolvency of any airline or a notice by the authorities on suspension of operations, the Company may recover the unpaid amounts regarding TUA up to the value of the guarantee. In order to mitigate credit risk with its customers, mainly TUA, airlines have granted ​​cash guaranties, which are reported as deposits received, in the consolidated statements of financial position, in addition to the cash guaranties of other commercial customers. As of December 31, 2021, 2022 and 2023, the Company has customer deposits received in guarantee of Ps. 788,435 , Ps. 916,961 and Ps. 1,022,148 , respectively. These deposits are considered long-term based on the duration of the contracts signed with these airlines and the expectation that they will maintain long-term operations at the Company’s airports. When reviewing credit risk, management groups the Company’s clients according to their credit characteristics that include whether the customer is an individual or a corporation, if they are airline customers, commercial customers, aging and the existence of previous financial difficulties. The Company systematically and periodically reviews the aging and collection of trade accounts receivable and recognizes a change in credit loss according to the average loss rated. The Company determines the expected credit losses on these items using a provision matrix, estimated based on the historical experience of credit losses, the past due status of customers and adjusted as appropriate to reflect current conditions and estimates of future economic conditions. As a result, the credit risk profile of these assets is presented based on their maturity status in terms of the provision matrix. Note 6 includes additional details on the estimate for losses for these assets. The following tables presents information on the exposure to credit risk and expected credit losses for accounts receivable from customers as of December 31, 2021, 2022 and 2023. Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 1,577,211 Ps. - No 1 to 30 days past due 9.70 % 107,521 10,417 No 31 to 60 days past due 26.80 % 27,605 7,407 No 61 to 90 days past due 49.40 % 51,288 25,326 No More than 90 days past due 100 % 44,125 44,125 Yes Legal 100 % 69,128 69,128 Yes Ps. 1,876,878 Ps. 156,403 Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 2,244,320 Ps. - No 1 to 30 days past due 7.00 % 87,863 6,174 No 31 to 60 days past due 17.30 % 38,892 6,716 No 61 to 90 days past due 34.60 % 15,526 5,369 No More than 90 days past due 100 % 97,221 97,221 Yes Legal 100 % 87,141 87,141 Yes Ps. 2,570,963 Ps. 202,621 Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 2,083,956 Ps. - No 1 to 30 days past due 3.5 % 124,985 4,413 No 31 to 60 days past due 13.00 % 48,939 6,354 No 61 to 90 days past due 16.90 % 4,955 839 No More than 90 days past due 100 % 100,540 100,540 Yes Legal 100 % 79,090 79,090 Yes Ps. 2,442,465 Ps. 191,236 Expected loss rates are based on actual credit loss experience over the past three years . These rates are multiplied by scaling factors to reflect differences between economic conditions during the period in which the historical data has been collected, the current conditions and the Company’s view of economic conditions over the expected life of the trade account receivables. – Financial instruments held for trading purposes – The Company limits its exposure to credit risk by investing in government-backed securities. Management constantly monitors credit ratings to anticipate any counterparty defaults. – Liquid funds and derivative financial instruments – The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by recognized rating agencies. Liquidity risk – The risk of liquidity means the possibility that the Company will have difficulty to fulfill its obligations related to its financial liabilities that will be paid in cash or another financial asset. The Company focuses its liquidity management to ensure, as much as possible, that it will have sufficient liquidity to comply with its obligations at their maturity date, both in normal and in extraordinary conditions, without incurring in unacceptable losses or risking the reputation of the Company. The Company utilizes its budget, prepared at a cost center level, to allocate resources to render its services, which helps to monitor cash flow requirements and to optimize the performance of its investments. Generally, the Company ensures availability of sufficient cash flows to cover operating expenses for a period of 60 days, including payment of its financial debt, the aforementioned excludes the possible impact of extreme circumstances that are not reasonably predictable, such as natural disasters. The Company has external financing as described in Note 16 for compliance with its obligations under the MDP, whereas for other obligations it uses cash flows from operating activities and resources received at the maturity of its financial investments. As of December 31, 2021 and 2022, the Company has credit lines available to dispose for USD$ 30.0 million. As of December 31, 2023, there were no credit lines pending to dispose. The following is a table with a summary of the Company’s contractual maturities for its financial liabilities, including the interest to be paid, as of December 31, 2023 : December 31, 2023 Weighted Less than 1 From 1 to 3 From 3 From 1 year More than Total Long-term debt securities (fixed rate) Ps. — Ps. — Ps. — Ps. 8,098,000 Ps. 7,280,000 Ps. 15,378,000 Long-term debt securities (variable rate) — 3,000,000 — 12,877,588 — 15,877,588 Fixed rate loans — — — 3,226,659 193,377 3,420,036 Variable rate bank loans — 67,574 4,762,742 1,061,756 — 5,892,072 Fixed rate interest 8.35 % 12,762 434,088 1,022,247 4,644,615 1,762,620 7,876,332 Variable rate interest 9.35 % 191,709 526,772 1,169,969 1,794,146 — 3,682,596 Cash flow hedges 6.04 % 21,664 56,088 111,846 24,285 — 213,883 Trade accounts payable and other payables N/A 470,275 1,338,476 — — — 1,808,751 AMP N/A — — 722,923 — — 722,923 'Liabilities for assets in lease N/A 1,820 3,814 15,928 31,130 — 52,692 Ps. 698,230 Ps. 5,426,812 Ps. 7,805,655 Ps. 31,758,179 Ps. 9,235,997 Ps. 54,924,873 The interest payable from loans with variable interest rates was determined based on projected interest rates, plus the basis point adjustment corresponding to each bank loan. The Company has bank loans, which include, among other obligations, restrictions that limit the destination of the resources, in addition to maintaining some financial ratios, as described in Note 16. Market risk – Is the risk that changes in market prices, such as exchange rates, interest rates and prices of equity instruments that may affect the amount of the Company’s financial instruments. The Company’s market risk management objectives include controlling the risk exposures between acceptable parameters, while optimizing profits. The Company in certain cases enters into derivatives instrument contracts to manage market risks. These transactions are in-line within the policies established by management. The Company also applies hedge accounting to minimize the volatility in profit or loss associated with certain financial instruments. – Foreign exchange risk – The Company is exposed to currency risk for its revenues and trade accounts receivable denominated in a currency other than the functional currency of the Company. The foreign currencies in which transactions are primarily denominated is the U.S. dollar (USD) (Note 29). In Mexico, the tariffs to be charged to international passengers and international flights are published in the Official Gazette of the Federation (Diario Oficial de la Federación) in USD, however, in accordance with Mexican law these tariffs are billed and collected in Mexican pesos. A significant depreciation of the peso during the last two months in each year could lead to an increase in aeronautical revenues that could lead to exceeding the maximum tariff per traffic unit allowed, which may be a breach of compliance with the Concession’s maximum rates of each airport. If a significant depreciation of the peso occurs, the Company may be required to provide discounts to avoid exceeding the maximum tariffs. On the other hand, a significant appreciation of the peso could lead to our rates substantially decreasing. The Company has no way to recover the lost revenue if it charges less than the maximum rate as a result of a significant appreciation of the peso. In MBJ, the tariffs are billed and charged to domestic and international passengers in USD, which are assimilated into a fixed amount for 12 months (from April to March), and then updated for inflation in the United States. In January 2020, the new tariffs approved by the Jamaican Civil Aviation Authority (JCAA) in December 2019 came into effect, where the increase in the rate for international passengers was USD$ 19.34 to USD$ 24.74 per person and domestic passenger’s tariffs remained USD$ 5.52 per person. Therefore, the Company’s revenues would not be exposed to a possible devaluation or appreciation of the Jamaican dollar against the US dollar. In PACKAL, the tariffs are billed and charged to domestic and international passengers in USD, which they are assimilated into a fixed amount for 12 months (from April to March), and then updated for inflation in the United States. In April 2020, the new tariffs approved by the Jamaican Civil Aviation Authority (JCAA) in December 2019 came into effect, where the increase in the rate for international passengers was USD$ 16.81 to USD$ 28.80 per person and increase in domestic passenger’s tariffs was USD$ 5.83 to USD$ 9.99 per person, therefore, the Company’s revenues would not be exposed to a possible devaluation or appreciation of the Jamaican dollar against the US dollar. While the Company can ensure that it does not exceed the maximum rates in Mexico as mentioned above, the depreciation of the Mexican peso can have a positive effect on commercial revenues and aeronautical revenues, while that appreciation of the Mexican peso generally has a negative effect. The rates applied to international passengers, international flights and some of our commercial contracts are denominated in USD and are billed and collected in Mexican pesos translated at the average exchange rate of the previous month. Therefore, the depreciation of the Mexican peso against the dollar results in the Company obtaining more Mexican pesos than before the depreciation, while the appreciation of the Mexican peso against the USD results in the Company obtaining less Mexican pesos. As the Mexican peso appreciates against the USD, the Company obtains fewer Mexican pesos which could result in a decrease in profit, especially if the appreciation continues or exceeds historical levels. In addition, although most of our operating costs are denominated in pesos, we cannot predict whether our cost of services will increase as a consequence of the depreciation of the peso, or as a result of other factors. In MBJA and PACKAL, expenses are comprised 70 % in USD, with the rest payable in Jamaican dollars. An appreciation of the Jamaican dollar would therefore increase expenses in USD terms. The following is a sensitivity analysis of the Company financial assets and liabilities denominated in USD, if the peso were to depreciate or appreciate by 10%, which is the amount management considers reasonably possible of occurring at year end: USD amounts Peso amounts Peso amounts Peso amounts Thousands of U.S. dollars: Financial assets: 483,751 8,172,243 7,429,311 8,989,466 Cash and cash equivalents 21,540 Ps. 363,882 Ps. 330,802 Ps. 400,271 Trade accounts receivable 505,291 8,536,125 7,760,113 9,389,737 Financial liabilities: Accounts payable ( 68,524 ) ( 1,157,602 ) ( 1,052,366 ) ( 1,273,363 ) Bank loans ( 314,447 ) ( 5,312,108 ) ( 4,829,189 ) ( 5,843,318 ) ( 382,971 ) Ps. ( 6,469,710 ) Ps. ( 5,881,555 ) Ps. ( 7,116,681 ) Net asset position 122,320 Ps. 2,066,415 Ps. 1,878,558 Ps. 2,273,056 Interest rate risk – The Company is exposed to fluctuations in interest rates on financial instruments, such as investments, loans and debt issuances. The Company monitors its interest rate risk and when bank loans are entered into with variable interest rates, it determines whether it should enter into derivative financial instruments, in order to reduce its exposure to the risk of volatility in interest rates type CAP and SWAPS. The negotiation with derivative financial instruments is only entered into with institutions of high repute and credit rating. The Company does not enter into financial instruments for speculative purposes. The Company was exposed to LIBOR reference interest rate, which is subject to the reference interest rate reform. As indicated in Note 16, the loans include debt contracted at a variable rate in US dollars. The Company adopted the transition to new benchmark interest rates, this includes announcements made by regulators of LIBOR on the transition to SOFR rate. As a result of this, the Company determined that LIBOR exposure allowed an easy transition to the new SOFR rate beginning in September 2023, the Company’s derivative instruments only hedge the positions at a variable rate in pesos (Note 15). Fluctuations in interest rates impact primarily loans, changing either their fair value (fixed rate debt) or their future cash flows (variable rate debt). Management does not have a formal policy to determining how much exposure the Company should have to fixed or variable rates. However, when getting new loans, management uses its judgment to decide if it believes that a fixed or variable rate would be more favorable during the term of the loan. The following sensitivity analysis has been determined based on the exposure to interest rates for both derivatives and non-derivative financial instruments at the end of the reporting period. For loans with variable interest rates, an analysis is prepared assuming the amount of outstanding liability at the end of the reporting period under review has been the current liability for the year. The sensitivity analysis used assumes an increase or decrease of 100 basis points, which is the change management considers reasonably possible of occurring at year end. The Company has financial debt denominated in pesos and U.S. dollars, which accrues interest at a variable rate based on TIIE 28-days and SOFR 1-month , respectively. If on the 2023 of year-end closing date the variable interest rates to which the Company is exposed had been 100 basis points (higher) or lower than the interest rate at year-end with the other variables remaining constant , the effect on net income and stockholders’ equity for the years ended December 31, 2021, 2022 and 2023 would have been as follows: 2021 2022 2023 Effect in case of interest rate increase in 100 basis points Variable rate long term debt Ps. ( 150,135 ) Ps. ( 240,679 ) Ps. ( 300,056 ) Effect in case of interest rate decrease in 100 basis points Variable rate long term debt Ps. 150,135 Ps. 240,679 Ps. 300,056 On May 2, 2017, the Company contracted HSBC México, S.A. (HSBC) for a derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the TIIE rate, the tranche of the “GAP 17” debt securities for a value of Ps. 1,500,000 that accrues an interest rate TIIE and is swapped for 7.21 %, until the end of the debt securities, the derivative is only for TIIE rate and concluded with the payment of the debt securities on March 31, 2022. On February 26, 2019, the Company contracted Scotiabank for a derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the TIIE rate the tranche of the “GAP 17-2” debt securities for a value of Ps. 2,300,000 that accrues an interest rate TIIE and is swapped for 8.0315 %, until the expiration of the debt securities. Changes in fair value are recognized temporarily through other comprehensive income within equity and profit and loss as hedging reserve and are recycled to financial expenses as the interest of the debt securities are recognized, the derivative is only for TIIE rate and concluded with the payment of the debt securities on November 3, 2022. On February 27, 2019, the Company contracted Scotiabank for a derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the TIIE rate the tranche of the “GAP 19” debt securities for a value of Ps. 3,000,000 that accrues an interest rate TIIE and is swapped for 8.03 %, until the expiration of the debt securities. Changes in fair value are recognized temporarily through other comprehensive income within equity and profit and loss as hedging reserve and are recycled to financial expenses as the interest of the debt securities are recognized, the derivative is only for TIIE rate and concluded with the payment of the debt securities on November 3, 2022. On March 2, 2020, the Company contracted Scotiabank for a derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the TIIE rate the tranche of the “GAP 20” debt securities for a value of Ps. 3,000,000 that accrues an interest rate TIIE and is swapped for 6.33 %, until the expiration of the debt securities. Changes in fair value are recognized temporarily through other comprehensive income within equity and profit and loss as hedging reserve and are recycled to financial expenses as the interest of the debt securities are recognized, the derivative is only for TIIE rate. On March 1, 2022, the Company contracted Bank of Nova Scotia two derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the 30-day Libor interest rate on two loans held by MBJA in U.S. dollars totaling USD$ 42.0 million. The USD$ 12.0 million SOFR 1-month interest plus 3.10 % bearing loan was swapped at a rate of 1.59 %, until maturity of the loan. The second loan of USD$ 30.0 million bearing interest at SOFR 1-month plus 2.85 % was swapped at a rate of 1.785 % until maturity of the loan. Changes in the fair value are recognized in other comprehensive income in the consolidated statement of income and other comprehensive income and are presented in the hedge reserve and are recycled to financial expenses to the extent that the interest of the associated debt is recognized, the derivative is only for SOFR 1-month rate. The interest rate profile of the Company interest-bearing financial instruments as of December 31, 2021, 2022 and 2023 is as follows: 2021 2022 2023 Fixed-rate instruments Financial liabilities Ps. ( 12,265,065 ) Ps. ( 15,017,675 ) Ps. ( 18,798,036 ) Effect of interest rate swaps ( 9,800,000 ) ( 6,968,075 ) ( 6,709,527 ) Ps. ( 22,065,065 ) Ps. ( 21,985,750 ) Ps. ( 25,507,563 ) Variable-rate instruments Financial liabilities ( 15,595,843 ) ( 19,327,663 ) ( 21,769,660 ) Effect of interest rate swaps 9,800,000 6,968,075 6,709,527 Ps. ( 5,795,843 ) Ps. ( 12,359,588 ) Ps. ( 15,060,133 ) As of December 31, 2021, 2022 and 2023, the amounts at the reporting date relating to items designated as hedged items were as follows: 2021 2022 2023 Interest rate risk Variable-rate instruments Change in value used for Ps. ( 51,285 ) Ps. ( 44,898 ) Ps. ( 226,307 ) Cash Flow hedge reserve 29,658 130,624 60,720 The amounts relating to items designated as hedging instruments and hedge ineffectiveness as of December 31, 2021, 2022 and 2023, were as follows: 2021 2022 2023 Interest rate risk Interest rate swaps Nominal amount Ps. 8,300,000 Ps. 6,968,075 Ps. 6,709,527 Carrying amount 29,658 130,624 60,720 Line item in the consolidated statement of financial position where the hedging instrument is included Derivative financial instruments (liabilities) Changes in the value of the hedging instrument recognized in OCI Ps. ( 727,474 ) Ps. 123,197 Ps. ( 120,038 ) 'Line item in profit or loss affected by the reclassification Finance costs Amount reclassified from costs of hedging reserve to profit or loss Ps. ( 12,095 ) Ps. 21,040 Ps. 20,175 The following tables provides a reconciliation by risk category of components of equity and analysis of OCI items and net of tax, resulting from cash flow hedge accounting as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Cash flow hedges Hedge Reserve Hedge Reserve Hedge Reserve Balance on January 1 Ps. ( 471,107 ) Ps. 29,658 Ps. 130,624 Changes in fair value 727,474 123,197 ( 120,038 ) Amount reclassified to profit or loss ( 12,095 ) 21,040 20,175 Changes in deferred tax asset ( 214,614 ) ( 43,271 ) 29,959 Balance at December 31 Ps. 29,658 Ps. 130,624 Ps. 60,720 – Sensitivity analysis for hedge accounting - The methodology used was a sensitivity analysis calculating the estimated fair value based on variations in each of the reference variables individually (keeping the other variables fixed). We emphasize that the sensitivities in the market value consider the change to international standards (IFRS), therefore, it is included in the counterparty risk in the valuation process and in the respective measurement of sensitivities in the fair market value. In the case of sensitivity to reference interbank interest rates, the three scenarios analyzed are: - Likely: decrease over the entire curve of 25 basis points ( 0.25 %) - Possible: decrease over the entire 50 basis point curve ( 0.50 %) - Stress: decrease over the entire curve of 100 basis points ( 1.00 %) During 2019, the company entered into SWAPS interest rate contracts to cover the interest payments of the “GAP 17-2” and “GAP 19” debt securities and “GAP 20” during 2020, referenced to floating interbank interest rates. With these instruments, GAP will pay amounts based on a fixed rate and will receive amounts based on the TIIE reference rate at the valuation date. For accounting purposes under IFRS, the Company has designated these contracts as cash flow hedges, so changes in fair value will be recognized through other comprehensive income. The fair value of these instruments is exposed to decreases in interbank interest rates, such exposure is included in the sensitivity table of derivative financial instruments. The Company estimates that an increase in the reference rates would have similar exposures but opposite. As of December 31, 2022, the “GAP 17-2” debt securities concluded with the paid of principal on November 3, 2022. During 2022, the Company entered into two SWAPS as cash flow hedges to hedge the risk of an increase in the SOFR 1 month rate on two loans held by MBJA in U.S. dollars. Changes in the fair value are recognized in other comprehensive income in the consolidated statement of income and other comprehensive income and are presented in the hedge reserve and are recycled to financial expenses to the extent that the interest of the associated debt is recognized, the derivative only hedge the SOFR 1 month rate. The fair value of these instruments is exposed to decreases in interbank interest rates, such exposure is included in the sensitivity table of derivative financial instruments. The Company estimates that an increase in the reference rates would have similar exposures, but opposite. Decrease in interbank interest rates (basis points) Likely Possible Stress Type of derivative, value or contract Hedge type (25 bps) (50 bps) (100 bps) Hedge accounting derivatives Cash flow Ps. ( 11,148 ) Ps. ( 22,348 ) Ps. ( 44,906 ) Total effect on fair value Ps. ( 11,148 ) Ps. ( 22,348 ) Ps. ( 44,906 ) Capital Management – The policy of the Board of Directors of the Company is to maintain a strong capital position to provide confidence to its investors, creditors, and the market and to sustain future development of the business. The Board of Directors monitors the return on equity, which the Company defines as the net profit divided by the total Shareholders' equity. The Board of Directors seeks to maintain the optimal balance for the ratio between total liabilities and the Shareholders' equity, which may result from increased levels of bank loans up to the financial structure that it deems optimal, therefore, management seeks authorization from the Board of Directors for any additional debt issuances or for the prepayment of debt. While total liabilities grow in relation to equity and net profit continues to increase, the Company will generate higher returns on capital. The Company has no obligation to maintain a ratio of equity to total liabilities in particular. The following is the ratio of stockholders’ equity to total liabilities of the Company at the end of the reporting period: 2021 2022 2023 Shareholders’ equity –controlling interest Ps. 19,288,380 Ps. 18,638,866 Ps. 19,781,783 Total liabilities 34,894,485 40,677,296 46,500,212 Ratio of total Shareholders’ equity – controlling interest to liabilities 0.6 0.5 0.4 The Company may elect to repurchase its own shares in the stock market, under the following terms and conditions: – The acquisition has to be previously approved at a Shareholders' Meeting and be at market price (except in the case of public offerings or auctions authorized by the stock market). – If the acquisition is made against the Company´s Shareholders equity and reflects the acquisition within the repurchased shares account. If the Company decides to cancel the shares it reduces common stock accordingly. – Announcing the amount of common stock issued and paid when determining the authorized stock for repurchase. The Ordinary Shareholders’ Meeting shall expressly agree, for each year, the maximum amount of funds that may be used for the repurchase of the Company’s shares, with the only limitation that the sum of the resources that can be used for this purpose, in no event shall exceed the total balance of retained earnings of the Company. As long the shares belong to the Company, they are not subject to vote at the Company’s Shareholders’ Meeting, nor do they provide rights or economic benefits and are also not considered when determining a quorum to vote. During the year, there was no change in the Company’s capital management policy. The Company is not subject to external equity requirements, except for those corresponding to the minimum common stock required by Mexican Companies Law ( Ley General de Sociedades Mercantiles ). Fair value of the financial instruments – Except for loans and debt securities, management believes the carrying amounts of financial assets and financial liabilities, recognized at amortized cost in the consolidated financial statements, approximate their fair value due to their short-term maturities. As of December 31, 2021, 2022 and 2023, the fair value of financial liabilities recognized at amortized cost was Ps. 27,735,962 ,Ps. 33,910,543 and Ps. 40,836,961 , respectively, while their book va

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
Cash and cash equivalents	5. Cash and cash equivalents As of December 31, 2021, 2022 and 2023, the balances are comprised of the following: December 31, December 31, December 31, Cash Ps. 1,475,210 Ps. 2,857,459 Ps. 1,796,444 Investments of cash surpluses 10,656,679 8,497,057 8,258,622 Cash equivalents designated for expenditure, held in trust in short term 1,200,988 1,016,948 145 Total Ps. 13,332,877 Ps. 12,371,464 Ps. 10,055,211 On December 29, 2021 and 2022, funds were deposited in the twelve trust with Scotiabank Trust, which acts as a trustee, while the airports of the Company are trustors and trustees. The trusts are controlled by a Technical Committee consisting solely of executives of the Company, these trusts are revocable and can only be allocated to pay the execution of MDP on the Mexican Airports, the total amount of the trusts is amounted to Ps. 1,200,988 and 1,016,948 , respectively. During 2022 and 2023 the investments were made and paid for the trusts entirety.

Trade accounts receivable - net

Trade accounts receivable - net	12 Months Ended
	Dec. 31, 2023
Disclosure Of Trade Accounts Receivable [Abstract]
Trade accounts receivable - net	6. Trade accounts receivable - net As of December 31, 2021, 2022 and 2023, the trade accounts receivable was comprised of the following: December 31, December 31, December 31, Trade accounts receivable Ps. 1,876,878 Ps. 2,570,963 Ps. 2,442,465 Expected credit loss of the year ( 156,403 ) ( 202,621 ) ( 191,236 ) Ps. 1,720,475 Ps. 2,368,342 Ps. 2,251,229 The accounts receivable includes balances to be reimbursed to the Company by domestic and international airlines for passenger charges fees (TUA) of Ps. 1,192,404 , Ps. 1,949,995 and Ps. 1,745,152 as of December 31, 2021, 2022 and 2023, respectively. Passenger charges are payable for each passenger (other than diplomats, infants, transfer and transit passengers) departing from the airport terminals operated by the Company and are collected by the airlines and subsequently remitted to the Company. The movements for allowance for expected credit loss are recognized under operating cost in the consolidated statement of profit or loss and other comprehensive income. 2021 2022 2023 Beginning balance Ps. ( 146,953 ) Ps. ( 156,403 ) Ps. ( 202,621 ) Allowance for ECL ( 53,464 ) ( 73,579 ) ( 43,348 ) Reversal of allowance for ECL 44,014 27,361 54,733 Ending balance Ps. ( 156,403 ) Ps. ( 202,621 ) Ps. ( 191,236 ) The allowance for expected credit loss includes customer balances that are in litigation or bankruptcy procedure and legal proceedings, which at the date of the consolidated financial statements are not yet completed. As of December 31, 2021, 2022 and 2023 these balances amounted to Ps. 69,128 , Ps. 87,141 and Ps. 79,090 , respectively. The allowance also includes customer balances in arrears in their payments and in a process of regularization; therefore, these are not yet in a legal proceeding at year-end. As of December 31, 2021, 2022 and 2023 the amount of these balances are to Ps. 87,275 , Ps. 115,480 and Ps. 112,146 , respectively. During 2021, 2022 and 2023, the Company recognized reversals of allowance of the balances that were in a legal process with an unfavorable outcome for the Company, the amount of these bad debt expense totaled Ps. 37,908 , Ps. 27,237 and Ps. 42,243 respectively also decreasing the balance of accounts receivable. The reversal of bad debts had no effect on the operating results of the Company during 2021, 2022 and 2023. In 2021, 2022 and 2023 cancellations were for Ps. 6,106 , Ps. 124 and Ps. 12,490 , respectively. The allowance for expected credit loss of trade accounts receivable and contracts asset are based on assumptions about the probability and severity of expected loss. The Company applies its judgment to make these assumptions, selecting key input data for the calculation of the such estimate based on historical, existing market conditions and prospective estimates at the end of each reporting period. The following are past due balances of accounts receivable, for which there has not been reserve of allowance for expected credit loss, according to the Company’s policy and their maturity date: December 31, December 31, December 31, Accounts receivables past due from 1 to 30 days Ps. 91,697 Ps. 75,581 Ps. 124,985 Accounts receivables past due 31 to 60 days 24,029 31,162 48,939 Accounts receivables past due 61 to 90 days 8,005 16,572 17,409 Accounts receivables past due more than 90 days 12,762 36,306 5,967 Ps. 136,493 Ps. 159,621 Ps. 197,300 The following is the percentage of the main clients of the Company in relation to the total of the trade accounts receivable, segregating the accounts receivable of airport services (SAE) and the passengers charges (TUA) that correspond to the amounts that airlines recover from passengers on behalf of the Company and subsequently pay: December 31, 2021 December 31, 2022 December 31, 2023 % receivable % receivable % receivable % receivable % receivable % receivable Concesionaria Vuela Compañía de Aviación, 23.8 % 2.0 % 24.5 % 2.1 % 20.9 % 2.3 % Aeroenlaces Nacionales, S.A. de C.V. 15.6 % 1.3 % 16.2 % 1.1 % 19.0 % 1.7 % Aerovías de México, S.A. de C.V. 8.5 % 0.5 % 9.8 % 0.6 % 7.5 % 0.6 % American Airlines, Inc. 4.8 % 0.6 % 4.5 % 1.7 % 3.5 % 1.9 % The Company has cash, bonds and other assets that guarantee certain amounts from TUA as well as accounts receivable from clients as of December 31, 2021, 2022 and 2023. These guarantees could be applied to any unpaid balance in the event of a breach from clients and under certain circumstances. The Company limits its exposure to credit risk from trade accounts receivable by establishing a maximum payment period 30 and 45 days for airlines and from 5 to 30 days for commercial customers, respectively.

Machinery, equipment and improv

Machinery, equipment and improvements on leased assets - net	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Machinery Equipment and Improvements on Leased Assets - Net	7. Machinery, equipment and improvements on leased assets - net As of December 31, 2021, 2022 and 2023, the machinery, equipment and improvements on leased assets are comprised as follows: Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 3,341,641 Ps. 978,160 Ps. ( 63,035 ) Ps. 31,600 Ps. 4,288,366 Office furniture and equipment 368,966 53,795 ( 49,003 ) 887 374,645 Computer equipment 1,079,601 405,069 ( 66,536 ) 8,607 1,426,741 Transportation equipment 103,801 16,717 ( 8,161 ) 603 112,960 Communication equipment 29,694 29,511 ( 1,000 ) — 58,205 Improvements on leased assets 57,954 59,829 — — 117,783 Total investment 4,981,657 1,543,081 ( 187,735 ) 41,697 6,378,700 Accumulated depreciation: Machinery and equipment ( 1,738,876 ) ( 341,394 ) 52,447 ( 25,960 ) ( 2,053,783 ) Office furniture and equipment ( 180,199 ) ( 27,370 ) 14,549 ( 1,575 ) ( 194,595 ) Computer equipment ( 814,964 ) ( 136,602 ) 49,043 ( 7,233 ) ( 909,756 ) Transportation equipment ( 57,809 ) ( 19,127 ) 3,380 ( 785 ) ( 74,341 ) Communication equipment ( 19,647 ) ( 2,269 ) 610 — ( 21,306 ) Improvements on leased assets ( 23,930 ) ( 6,769 ) — — ( 30,699 ) Total accumulated depreciation ( 2,835,425 ) ( 533,531 ) 120,029 ( 35,553 ) ( 3,284,480 ) Net amounts Ps. 2,146,232 Ps. 1,009,550 Ps. ( 67,706 ) Ps. 6,144 Ps. 3,094,220 Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 4,288,366 Ps. 1,015,511 Ps. ( 45,232 ) Ps. ( 68,772 ) Ps. 5,189,873 Office furniture and equipment 374,645 54,093 ( 8,024 ) ( 4,202 ) 416,512 Computer equipment 1,426,741 391,251 ( 83,642 ) ( 12,175 ) 1,722,175 Transportation equipment 112,960 33,852 ( 4,104 ) ( 2,185 ) 140,523 Communication equipment 58,205 4,250 ( 470 ) ( 3 ) 61,982 Improvements on leased assets 117,783 71,717 ( 4,499 ) — 185,001 Total investment 6,378,700 1,570,674 ( 145,971 ) ( 87,337 ) 7,716,066 Accumulated depreciation: Machinery and equipment ( 2,053,783 ) ( 357,057 ) 40,760 39,674 ( 2,330,406 ) Office furniture and equipment ( 194,595 ) ( 32,218 ) 5,091 2,526 ( 219,196 ) Computer equipment ( 909,756 ) ( 217,491 ) 49,286 10,354 ( 1,067,607 ) Transportation equipment ( 74,341 ) ( 22,223 ) 1,459 1,342 ( 93,763 ) Communication equipment ( 21,306 ) ( 4,883 ) 363 — ( 25,826 ) Improvements on leased assets ( 30,699 ) ( 22,449 ) 2,138 — ( 51,010 ) Total accumulated depreciation ( 3,284,480 ) ( 656,321 ) 99,097 53,896 ( 3,787,808 ) Net amounts Ps. 3,094,220 Ps. 914,353 Ps. ( 46,874 ) Ps. ( 33,441 ) Ps. 3,928,258 Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 5,189,873 Ps. 766,872 Ps. ( 41,829 ) Ps. ( 138,775 ) Ps. 5,776,141 Office furniture and equipment 416,512 71,385 ( 8,371 ) ( 7,325 ) 472,201 Computer equipment 1,722,175 359,100 ( 27,855 ) ( 32,568 ) 2,020,852 Transportation equipment 140,523 41,840 ( 7,943 ) ( 3,920 ) 170,500 Communication equipment 61,982 254 ( 1,183 ) ( 8 ) 61,045 Property and improvements on leased assets 185,001 378,284 — — 563,285 Total investment 7,716,066 1,617,735 ( 87,181 ) ( 182,596 ) 9,064,024 Accumulated depreciation: Machinery and equipment ( 2,330,406 ) ( 454,682 ) 41,829 43,869 ( 2,699,390 ) Office furniture and equipment ( 219,196 ) ( 39,489 ) 7,339 2,618 ( 248,728 ) Computer equipment ( 1,067,607 ) ( 319,495 ) 27,855 17,372 ( 1,341,875 ) Transportation equipment ( 93,763 ) ( 25,681 ) 5,784 1,942 ( 111,718 ) Communication equipment ( 25,826 ) ( 5,172 ) 988 — ( 30,010 ) Property and improvements on leased assets ( 51,010 ) ( 29,010 ) — — ( 80,020 ) Total accumulated depreciation ( 3,787,808 ) ( 873,529 ) 83,795 65,801 ( 4,511,741 ) Net amounts Ps. 3,928,258 Ps. 744,206 Ps. ( 3,386 ) Ps. ( 116,795 ) Ps. 4,552,283 As of December 31, 2021, 2022 and 2023, the net balances of machinery, equipment and improvements on leased assets are: December 31, December 31, December 31, Net amounts: Machinery and equipment Ps. 2,234,583 Ps. 2,859,467 Ps. 3,076,751 Office furniture and equipment 180,050 197,316 223,473 Computer equipment 516,985 654,568 678,977 Transportation equipment 38,619 46,760 58,782 Communication equipment 36,899 36,156 31,035 Property and improvements on leased assets 87,084 133,991 483,265 Total amounts Ps. 3,094,220 Ps. 3,928,258 Ps. 4,552,283 On September 27, 2023, the Company through of its subsidiary ADP, carried out a transaction for the acquisition of 100 % of the shares of the mexican company Inmuebles Especializados Matrix, S.A. de C.V. (IEM), which is dedicated to the sublease of cargo operation areas, hangars and operational areas of the Tijuana Airport polygon. Derived from the acquisition, investments were recognized in the category of Machinery, equipment and improvements on leased assets for Ps. 326,801 through the business combination. As of December 31, 2023, the Company has several buildings under operating leases for office use. In Note 14.b and 31, the costs and obligations under these leases are disclosed.

Improvements to concession asse

Improvements to concession assets - net	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about service concession arrangements [abstract]
Improvements to Concession Assets - Net	8. Improvements to concession assets - net As of December 31, 2021, 2022 and 2023, the improvements to concession assets are comprised as follows: Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 17,627,214 Ps. 379,965 Ps. ( 24,144 ) Ps. 928,723 Ps. 120,768 Ps. 19,032,526 Construction in-progress 2,684,629 3,586,390 — ( 928,723 ) 10,282 5,352,578 Total investment 20,311,843 3,966,355 ( 24,144 ) — 131,050 24,385,104 Accumulated amortization ( 6,548,003 ) ( 945,086 ) 13,837 — ( 48,000 ) ( 7,527,252 ) Net amounts Ps. 13,763,840 Ps. 3,021,269 Ps. ( 10,307 ) Ps. — Ps. 83,050 Ps. 16,857,852 Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 19,032,526 Ps. 346,931 Ps. ( 29,567 ) Ps. 2,997,862 Ps. ( 241,843 ) Ps. 22,105,909 Construction in-progress 5,352,578 4,233,640 — ( 2,997,862 ) ( 20,144 ) 6,568,212 Total investment 24,385,104 4,580,571 ( 29,567 ) — ( 261,987 ) 28,674,121 Accumulated amortization ( 7,527,252 ) ( 995,671 ) 14,068 — 95,227 ( 8,413,628 ) Net amounts Ps. 16,857,852 Ps. 3,584,900 Ps. ( 15,499 ) Ps. — Ps. ( 166,760 ) Ps. 20,260,493 Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 22,105,909 Ps. 3,466,108 Ps. ( 45,609 ) Ps. 1,474,633 Ps. ( 497,455 ) Ps. 26,503,586 Construction in-progress 6,568,212 7,311,966 — ( 1,474,633 ) ( 35,647 ) 12,369,898 Total investment 28,674,121 10,778,074 ( 45,609 ) - ( 533,102 ) 38,873,484 Accumulated amortization ( 8,413,628 ) ( 1,578,061 ) 10,496 — 104,953 ( 9,876,240 ) Net amounts Ps. 20,260,493 Ps. 9,200,013 Ps. ( 35,113 ) Ps. - Ps. ( 428,149 ) Ps. 28,997,244 As of December 31, 2021, 2022 and 2023, the net amounts of improvements to concession assets are: Total balance as of December 31, December 31, December 31, Net amounts: Improvements to concession assets Ps. 11,505,274 Ps. 13,692,281 Ps. 16,627,346 Construction in-progress 5,352,578 6,568,212 12,369,898 Total amounts Ps. 16,857,852 Ps. 20,260,493 Ps. 28,997,244 Improvements to concession assets are comprised by intangible assets from additions and improvements to such assets in accordance with IFRIC 12, as well as other investments that have been carried out to the infrastructure of the airports qualifying as intangible assets, even though they are not in committed investments in the MDP. As of December 31, 2021, 2022 and 2023, the balance of machinery, equipment, improvements on leased assets and improvements to concession assets includes investments pending to be paid in Mexican airports of Ps. 1,427,990 , Ps. 853,467 and Ps. 901,486 , respectively. Construction in-progress relates mainly to the rehabilitation of the expansion of the terminal building, expansion of the general apron at the San José del Cabo airport, the building of a new runway and taxing runway, roads, hangar area, mixed-use building and parking lots at the Guadalajara airport, rehabilitation of taxiway in Puerto Vallarta airport, as well as the expansion of the terminal at the Montego Bay airport.

Airport concessions

Airport concessions	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about service concession arrangements [abstract]
Airport concessions	9. Airport concessions a. Mexican Concessions As described in Note 1.a, the Mexican Government granted concessions to manage, operate and develop 12 airports, and benefit from the use of the airport facilities over a 50-year term beginning November 1, 1998. The value of airport concessions and rights to use airport facilities were determined as explained in Note 1.a, and paid by GAP through the issuance of shares to the Mexican Government. The table below shows the values of airport concessions and rights to use airport facilities as of December 31, 2021, 2022 and 2023: Acquisition cost Ps. 15,938,359 assigned to: Rights to use airport facilities (Note 10): Runways, aprons, platforms Ps. 519,057 Buildings 577,270 Other facilities 91,241 Land 930,140 2,117,708 Airport concessions 13,820,651 Ps. 15,938,359 The original amortization term for the concessions is 49 years . As mentioned in Note 1.a, the concession value was assigned in August 1999, the date in which the amortization term began, and will run through November 2048 . Each airport concession agreement contains the following terms and basic conditions: – The concessionaire has the right to manage, operate, maintain and use the airport facilities and carry out any construction, improvements, or maintenance of facilities in accordance with its MDP, and to provide airport, complementary and commercial services. The Company’s investment plans under the MDP must be updated every five years starting from 2000 and approved by the SICT. Each concessionaire is required to make minimum investments at each airport under the terms of its MDP. – The concessionaire will use the airport facilities only for the purposes specified in the concession, will provide services in conformity with the law and applicable regulations, and be subject to inspections by the SICT. – The concessionaire must pay a tax for the use of the assets under concession (currently 5 % of the concessionaire’s annual gross revenues derived from the use of public property), in conformity with the Mexican Federal Tax Act. In accordance with the terms of the concessions and Mexican Federal Tax Act, the Mexican Congress may review each year the percentage and criteria upon which this tax is levied. As a result of this review process, in October 2023, an increase in the tax percentage from 5 % to 9 % was determined, applicable beginning in 2024 . – The concessionaire assumed ASA’s rights and obligations derived from airport-related agreements with third parties. – ASA has the exclusive right to supply fuel for consumption at the airport. – The concessionaire must grant free access to specific airport areas to certain Mexican Government agencies (such as customs and immigration) so that they may carry out their activities within the airport. – According to Article 27 of the General Law on Airports, the concession may be revoked if the concessionaire breaches any of its obligations established therein or falls under any of the causes for revocation referred to in Article 26 of the law and in the concession agreement. The breach of certain concession terms may be cause for revocation if the SICT has applied in two firm sanctions during the period of 10 years. – The SICT may modify concession terms and conditions that regulate the Company’s operations in accordance to the General Law on Airports. – On October 19, 2023, the AFAC notified to the Company that it modified the Tariff Regulation bases establish in the Appendix 7 of the concession agreement. These bases have an application immediately, however, it respects the MDP and the current maximum tariff, it approved in the last tariff review for the period 2020-2024, so any modification to the tariff would occur as of January 1, 2025, once the ordinary review of the Joint Maximum Rate and MDP for the period 2025-2029 is completed. The main changes were the determination of the discount rate that must be calculated using the methodology of weighted average cost of capital, instead of cost of capital. In addition, the new bases consider an adjustment to the reference value if the actual traffic units of the previous five-year period have been 3 % higher than the projected traffic units for those periods, the adjustment will be made under regulated revenues less the concession rights of surplus revenues; this change would be applicable for the period 2025-2029. Other changes exist such as the determination of terminal value, as well as the redistribution of values of reference between the airports, among others. – The concession may be renewed in one or more instances for terms that do not exceed an additional 50 years . b. Sangster International Airport (MBJ ) As disclosed in Note 1.a, the Company acquired DCA in 2015, which holds a 74.5 % stake in MBJA in 2015, located in Montego Bay, Jamaica. MBJA has a concession to operate, maintain and utilize the airport for a period of 30 years beginning April 12, 2003. The concession of MBJ contains the following terms and conditions: – On April 3, 2003, MBJ entered into a concession agreement with AAJ in pursuant to which Authority granted MBJA the right to rehabilitate, develop, operate and maintain MBJ. The MBJA is thereby designated as the approved airport operator and permitted to undertake the functions of AAJ, regarding MBJ. The agreement was amended on December 16, 2005 and further amended on April 12, 2006. – The concession agreement requires MBJA to provide the airport services set out therein at MBJ. – Through its concession agreement, MBJA is obliged to pay AAJ a monthly concession tax on the basis of traffic units (passengers) multiplied by the rate established in the concession. The rate is subject to an annual adjustment according to the National Consumer Price Index in the United States (CPI). MBJA is also required to pay an additional concession tax equal to 45 % of any revenues earned in excess of the forecast revenues established in the Concession Agreement. This additional concession tax is for over the period from April to March of each year, with payment required annually. For the years ended December 31, 2021, 2022 and 2023 the Company recognized as concession taxes USD$ 8.5 million (Ps. 172.9 millions), USD$ 14.5 million (Ps. 290.9 millions) and USD$ 44.2 million (Ps. 784.8 millions), respectively. – The concession agreement is governed by Jamaican laws and MBJA cannot assign its rights or obligations under the agreement (except by way of security for indebtedness, and without the prior written consent of AAJ). – AAJ can terminate the concession agreement in the event of default of MBJA including insolvency of MBJA or its shareholders (if the latter had a material adverse effect on MBJA), cessation of business, material breach by MBJA of the concession agreement including non-payment of any amount due within 60 days after the due date, change of control, bribery or corruption or failure by the shareholders to provide equity funding required by applicable documents. – In addition, the MBJA may terminate the concession agreement in the event of a material breach by the AAJ which has a material adverse effect on the business of the MBJ or expropriation or other material adverse action by the Jamaican Government. c. Norman Manley International Airport (NMIA ) As disclosed in Note 1.a, on October 10, 2018, PACKAL entered into a concession agreement the NMIA with AAJ through which the Authorities granted to PACKAL the right to operate, modernize and expand NMIA, therefore, PACKAL is designated as the approved airport operator and permitted to undertake the functions of AAJ with respect to NMIA, and took over control on October 10, 2019. The NMIA Concession contains the following terms and conditions: – Through the Concession agreement, PACKAL is obliged to pay the AAJ a monthly concession tax of 62.01 % of the total aeronautical and non-aeronautical revenues based on the gross revenues. For the years ended December 31, 2021, 2022 and 2023 the Company recognized USD$ 19.5 million (Ps. 395.5 millions), USD$ 34.7 million (Ps. 697.5 millions) and USD $ 41.3 million (Ps. 733.6 millions), respectively. – The concession agreement is governed by Jamaican laws and PACKAL cannot assign its rights or obligations under the agreement (except by way of security for indebtedness, without the prior written consent of AAJ). – The AAJ can terminate the concession agreement in the event of a default of PACKAL including insolvency of PACKAL or its shareholders, cessation of business, material breach by NMIA of the concession agreement including non-payment of any amount due within 60 days after the due date, change of control, bribery or corruption or failure by the shareholders to provide equity funding required by applicable documents. Furthermore, PACKAL may terminate the concession agreement in the event of a material breach by AAJ which has a material adverse effect on the business of NMIA or expropriation or other material adverse action by the Jamaican Government. The value of the concessions as of December 31, 2021, 2022 and 2023 is as follows: December 31, December 31, December 31, Mexican airport concessions Ps. 13,820,651 Ps. 13,820,651 Ps. 13,820,651 Concession airport MBJA (fair value on date of 176,086,000 ) (1) 3,624,466 3,409,289 2,974,709 Concession airport NMIA (upfront fees on date of 7,146,500 ) 147,100 138,367 120,729 Less - accumulated amortization (2) ( 7,263,696 ) ( 7,699,609 ) ( 8,137,101 ) Ps. 10,328,521 Ps. 9,668,698 Ps. 8,778,988 (1) The other airport concession includes translation effect for an amount of Ps. 799,486 , Ps. 721,260 and Ps. 269,042 as of December 31, 2021, 2022 and 2023, respectively. (2) Amortization includes translation effect for an amount of Ps.( 48,519 ), Ps.( 48,701 ) and Ps.( 21,141 ) as of December 31, 2021, 2022 and 2023, respectively. The amortization charge for the years ended December 31, 2021, 2022 and 2023, amounts to Ps. 485,533 , Ps. 483,984 and Ps. 458,633 , respectively.

Rights to use airport facilitie

Rights to use airport facilities	12 Months Ended
	Dec. 31, 2023
Disclosure Of Rights To Use Airport Facilities [Abstract]
Rights to use airport facilities	10. Rights to use airport facilities The value of the rights to use airport facilities as of December 31, 2021, 2022 and 2023 was as follows (only Mexican airports): December 31, December 31, December 31, Rights to use airport facilities Ps. 2,117,708 Ps. 2,117,708 Ps. 2,117,708 Less - accumulated amortization ( 1,357,508 ) ( 1,414,208 ) ( 1,470,907 ) Ps. . 760,200 Ps. 703,500 Ps. 646,801 The amortization charge for the years ended December 31, 2021, 2022 and 2023 amounts to Ps. 56,698 , Ps. 56,700 and Ps. 56,699 , respectively.

Other acquired rights

Other acquired rights	12 Months Ended
	Dec. 31, 2023
Other Acquired Rights [Abstract]
Other acquired rights	11. Other acquired rights As of December 31, 2021, 2022 and 2023 the other acquired rights correspond to payments made by the Company after the date the concessions were granted, in order to early-terminate certain long-term lease contracts that existed at that time between ASA and third-party leaseholders in Mexican airports. The rights acquired are comprised as follows: December 31, December 31, December 31, Right to operate the charter and general aviation terminal Ps. 344,443 Ps. 344,443 Ps. 344,443 Right to operate commercial space at Tijuana airport 15,935 15,935 15,935 Right to operate various commercial space, advertising spaces and skywalk services at Puerto Vallarta airport 309,616 309,616 309,616 Right to operate commercial space, advertising spaces and skywalk services at Guadalajara airport 93,560 93,560 93,560 Rights to operate cargo operation and hangars in the Tijuana airport polygon (1) - - 399,485 Right to operate various parking lots 5,673 5,673 5,673 769,227 769,227 1,168,712 Less – accumulated amortization ( 321,021 ) ( 337,718 ) ( 354,415 ) Ps. 448,206 Ps. 431,509 Ps. 814,297 (1) Derived from the acquisition, investments were recognized for the rights to operate cargo operation and hangars in the Tijuana airport polygon for Ps. 399,845 through the business combination. Amortization recognized for the years ended December 31, 2021, 2022 and 2023 amounted to Ps. 16,697 for each of the three periods. These assets have a useful life until the end of the concession, as their use and operation will continue until the term expires.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2023
Disclosure Of Income Taxes [Abstract]
Income taxes	12. Income taxes The Company is subject to income taxes, in accordance with the tax laws in Mexico, Spain and Jamaica. Current income taxes – The income tax rate for the Mexican entities is 30 %. With the exception of the airports of Mexicali and Tijuana located in the Border of Mexico with the United States of America, which for year 2019 was 20 %, applying the “ Decreto de Estímulos Fiscales Región Fronteriza Norte ” in which one third of the income tax will be applied and according to the decree published by the Government of Mexico in December 2020, the decree is extended until 2024. The tax rate for MBJA and PACKAL is 25 % in Jamaica, while for DCA in Spain the tax rate is 25 %. To determine deferred income taxes as of December 31, 2021, 2022 and 2023 the Company applied the enacted tax rates to temporary differences based on their estimated reversal dates in Entities of the Company. a. Recoverable income taxes paid on dividends – Dividends paid to Shareholders which are not derived from the net tax income account (CUFIN) generate current income taxes and can be credited against the taxes of the Company during the year of the dividend payment and the two subsequent years in the Mexican entities. b. Recoverable taxes – In the regular course of operations, the Company generates receivable balances due to overpayment of tax payable, according to the calculation mechanism established in the Tax Law, which are recoverable through tax returns or offsetting. The main recoverable taxes are Value Added Tax (IVA), Income Tax (ISR) and withholding taxes. The balances of recoverable taxes are comprised as follows: December 31, December 31, December 31, Recoverable taxes: ISR Ps. 590,116 Ps. 69,326 Ps. 645,868 IVA 463,539 516,114 482,353 Withholding taxes 176,542 31,955 20,513 IMPAC 24,338 23,781 1,203 Corporation taxes - 11,515 96,547 Other 13,108 5,430 6,533 Ps. 1,267,643 Ps. 658,121 Ps. 1,253,017 c. Income Tax – Income tax expense (benefit) for the years ended December 31, 2021, 2022 and 2023 consists of the following: 2021 2022 2023 ISR: Current Ps. 2,315,686 Ps. 3,849,778 Ps. 3,616,811 Deferred ( 530,140 ) ( 759,566 ) ( 544,721 ) Ps. 1,785,546 Ps. 3,090,212 Ps. 3,072,090 d. Effective tax rate – The reconciliation of the statutory income tax rate and the actual effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2021, 2022 and 2023 is shown below: % 2021 % 2022 % 2023 'Income before income taxes Ps. 7,829,263 Ps. 12,275,686 Ps. 12,761,690 Income tax by applying the weighted 30.0 % 2,348,779 30.0 % 3,682,706 28.3 % 3,615,812 Effects of inflation over monetary ( 6.0 )% ( 469,823 ) ( 4.5 )% ( 547,859 ) ( 3.6 )% ( 454,352 ) (Unrecognized) applied tax loss ( 1.1 )% ( 89,782 ) (( 0.0 )% ( 6,105 ) ( 0.2 )% ( 28,028 ) Employee benefits 0.2 % 14,949 ( 0.1 %) ( 9,553 ) ( 0.1 %) ( 17,939 ) Other ( 0.3 )% ( 18,577 ) ( 0.2 )% ( 28,977 ) ( 0.3 )% ( 43,403 ) Effective tax rate 22.8 % Ps. 1,785,546 25.2 % Ps. 3,090,212 24.1 % Ps. 3,072,090 (1) The tax rate used for the 2021, 2022 and 2023 previous reconciliations above is the average corporate tax rate, respectively payable by corporate entities in Mexico, Jamaica and Spain on taxable profits in accordance with tax laws in these jurisdictions. e. Assets and liabilities deferred income tax recognized – Deferred taxes are presented according to the origin of the operations of the individual subsidiaries of the Company as IAS - 12 Income taxes does not allow the offsetting of taxes in accordance with the following: An entity must offset deferred tax assets with tax deferred tax liabilities if, and only if: (a) It has a legally enforceable right to offset before the tax authorities the amounts recognized in these items; and (b) deferred tax assets and deferred tax liabilities arising from a tax on profits corresponding to the same fiscal authority, which fall under: (i) the same company or taxable entity; or (ii) different companies or individuals for tax purposes that seek to either liquidate assets and current tax liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which expected to be settled or recovered significant amounts of assets or liabilities for deferred taxes. The net assets for deferred taxes belong to Mexico subsidiaries: December 31, December 31, December 31, Deferred ISR asset (liability): Expected credit loss Ps. 30,238 Ps. 40,449 Ps. 37,063 Machinery and equipment 75,671 122,854 139,178 Improvements to concession assets 834,813 1,037,511 1,293,468 Airport concessions and rights to use airport facilities 5,046,004 5,432,747 5,588,605 Other acquired rights 161,316 176,967 183,100 Derivative financial instruments ( 5,160 ) ( 87,067 ) ( 50,231 ) Other assets 459 492 622 Tax loss carryforwards 6,104 - 28,028 Employee benefits 56,313 66,073 81,562 Accruals 25,128 20,142 36,418 Net deferred income tax asset Ps. 6,230,886 Ps. 6,810,168 Ps. 7,337,813 The net deferred income tax liability corresponds to the subsidiaries in Jamaica: December 31, December 31, December 31, Deferred tax (liability) asset: Trade receivables Ps. ( 1,204 ) Ps. - Ps. 4,863 Machinery, equipment and improvements ( 27,644 ) ( 3,161 ) 25,309 Improvements to concession assets ( 1,702 ) ( 1,461 ) ( 1,089 ) Airport concessions ( 618,567 ) ( 528,757 ) ( 394,725 ) Accruals 42,485 44,575 30,468 Deferred tax liability Ps. ( 606,632 ) Ps. ( 488,804 ) Ps. ( 335,174 ) f. Unrecognized deferred income tax assets – Unrecognized deferred income tax assets in the consolidated statement of financial position are comprised of the following items of the Mexican Companies: December 31, December 31, December 31, Tax loss carryforwards Ps. 350,611 Ps. 392,549 Ps. 431,934 Deductible tax temporary difference 118,653 132,089 138,326 Ps. 469,264 Ps. 524,638 Ps. 570,260 The Company does no t recognize deferred tax assets on tax loss carryforwards for which it is not probable to generate future taxable profits to utilize such tax losses. The Company does no t recognize deferred tax assets relating to temporary differences between the accounting and tax value of investments in subsidiaries, as it has the power to control the reversal date of those temporary differences, and does not expect them to reverse in the foreseeable future. g. Deferred income tax from tax loss carryforwards – The Company generated tax loss carryforwards in the airport of Los Mochis, Manzanillo and IEM. With respect to tax legislation relating to concessions, such losses will expire in 2048, except for IEM, whose losses were originated in 2014 and remains until 2024 for their application . Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset. December 31, 2021 December 31, 2022 December 31, 2023 Tax loss carryforwards Ps. 1,189,051 Ps. 1,308,497 Ps. 1,579,920 Unrecognized tax loss carryforwards ( 1,168,702 ) ( 1,308,497 ) ( 1,439,780 ) Recognized tax loss carryforwards Ps. 20,349 Ps. - Ps. 140,140 h. Balances and movements of deferred taxes during the period. Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 29,478 Ps. 760 Ps. — Ps. 30,238 Machinery, equipment and improvements 56,298 19,373 — 75,671 Improvements to concession assets 657,472 177,341 — 834,813 Airport concessions and rights to use airport facilities 4,691,382 354,622 — 5,046,004 Other acquired rights 146,980 14,336 — 161,316 Derivative financial instruments 225,548 ( 16,094 ) ( 214,614 ) ( 5,160 ) Other assets 315 144 — 459 Tax loss carryforwards 95,886 ( 89,782 ) — 6,104 Employee benefits 41,447 15,708 ( 842 ) 56,313 Accruals 21,557 3,571 — 25,128 Total deferred tax asset Ps. 5,966,363 Ps. 479,979 Ps. ( 215,456 ) Ps. 6,230,886 Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 30,238 Ps. 10,211 Ps. — Ps. 40,449 Machinery, equipment and improvements 75,671 47,183 — 122,854 Improvements to concession assets 834,813 202,698 — 1,037,511 Airport concessions and rights to use airport facilities 5,046,004 386,743 — 5,432,747 Other acquired rights 161,316 15,651 — 176,967 Derivative financial instruments ( 5,160 ) ( 38,636 ) ( 43,271 ) ( 87,067 ) Other assets 459 33 — 492 Tax loss carryforwards 6,104 ( 6,104 ) — - Employee benefits 56,313 10,602 ( 842 ) 66,073 Accruals 25,128 ( 4,986 ) — 20,142 Total deferred tax asset Ps. 6,230,886 Ps. 623,395 Ps. ( 44,113 ) Ps. 6,810,168 Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 40,449 Ps. ( 3,386 ) Ps. — Ps. 37,063 Machinery, equipment and improvements on leased assets 122,854 16,324 — 139,178 Improvements to concession assets 1,037,511 255,957 — 1,293,468 Airport concessions and rights to use airport facilities 5,432,747 155,858 — 5,588,605 Other acquired rights 176,967 6,133 — 183,100 Derivative financial instruments ( 87,067 ) 6,876 29,959 ( 50,232 ) Other assets 492 130 — 622 Tax loss carryforwards - 28,028 — 28,028 Employee benefits 66,073 16,088 ( 599 ) 81,562 Accruals 20,142 16,277 — 36,419 Total deferred tax asset Ps. 6,810,168 Ps. 498,285 Ps. 29,360 Ps. 7,337,813 Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. ( 881 ) Ps. 4,818 Ps. ( 5,141 ) Ps. ( 1,204 ) Machinery, equipment and improvements on leased assets ( 75,262 ) 23,925 23,693 ( 27,644 ) Improvements to concession assets ( 1,731 ) 102 ( 73 ) ( 1,702 ) Airport concessions ( 590,401 ) 48,921 ( 77,087 ) ( 618,567 ) Accruals 12,796 ( 27,603 ) 57,295 42,485 Total deferred tax liability Ps. ( 655,479 ) Ps. 50,163 Ps. ( 1,313 ) Ps. ( 606,632 ) Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. ( 1,204 ) Ps. 2,935 Ps. ( 1,731 ) Ps. - Machinery, equipment and improvements on leased assets ( 27,644 ) 83,377 ( 58,894 ) ( 3,161 ) Improvements to concession assets ( 1,702 ) 101 140 ( 1,461 ) Airport concessions ( 618,567 ) 48,546 41,264 ( 528,757 ) Accruals 42,485 1,212 878 44,575 Total deferred tax liability Ps. ( 606,632 ) Ps. 136,171 Ps. ( 18,343 ) Ps. ( 488,804 ) Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. - Ps. 4,863 Ps. - Ps. 4,863 Machinery, equipment and improvements on leased assets ( 3,161 ) 1,986 26,484 25,309 Improvements to concession assets ( 1,461 ) 89 283 ( 1,089 ) Airport concessions ( 528,757 ) 42,855 91,177 ( 394,725 ) Accruals 44,575 ( 3,357 ) ( 10,750 ) 30,468 Total deferred tax liability Ps. ( 488,804 ) Ps. 46,436 Ps. 107,194 Ps. ( 335,174 )

Accounts payable

Accounts payable	12 Months Ended
	Dec. 31, 2023
Disclosure Of Detailed Information About Accounts Payable [Abstract]
Accounts payable	13. Accounts payable The Company receives credit from its suppliers for 30 and 45 days without charging interest, whereby the provider payment policy is to pay the maximum term granted. As of the date of these consolidated financial statements there is no supplier that represents more than 10% of its investments in productive assets and/or the total operating costs. December 31, December 31, December 31, Suppliers Ps. 2,734,704 Ps. 1,894,474 Ps. 1,808,751 Others suppliers 119,024 90,021 109,472 Interest payable 127,905 288,457 420,048 Direct or short term employee benefits 91,983 108,987 116,924 Others 73,928 90,352 102,727 Total Ps. 3,147,544 Ps. 2,472,291 Ps. 2,557,922 The balance of direct employee benefits corresponding principally of provisions of vacation pay, employee profit sharing, bonuses and other employee benefits.

Leases Obligations

Leases Obligations	12 Months Ended
	Dec. 31, 2023
Disclosure Of Leases Obligations [Abstract]
Leases Obligations	14. Leases Obligations a. Lease contracts The Company leased space for its corporate offices and the lease of utility vehicles and operating vehicles, under a lease agreement. The average lease term is from 1 to 3 years in 2023 and there are options to buy the operating vehicles for a nominal amount at the end of the terms of the lease. The obligations of the Company stem from financial leases that are guaranteed by the title of the lessors to the leased assets. b. Future minimum lease payment The amount of future minimum lease payments as of December 31, 2023 were as follows: Future minimum Interest Present value Less than one year Ps. 16,878 Ps. ( 3,695 ) Ps. 13,183 Less than two years Ps. 21,523 Ps. ( 2,166 ) Ps. 19,357 Less than three years 20,693 ( 542 ) 20,151 Less than four years - - - Liabilities for assets in lease long term 42,216 2,708 39,508 Total liabilities for leased assets Ps. 59,094 Ps. ( 6,403 ) Ps. 52,691 As of December 31, 2021, 2022 and 2023 the Company recognized Ps. 12,467 , Ps. 16,098 and Ps. 17,517 , respectively for the amortization of assets for the rights of use. The interest rates that underlie all obligations under lease agreements are fixed by an average discount interest of 8.23 %, 9.38 % and 10.36 % during the years 2021, 2022 and 2023, respectively. As of December 31, 2021, 2022 and 2023 was recognized Ps. 2,598 , Ps. 5,391 and Ps. 4,805 , respectively, due interest on the liability for lease in the consolidated statement of profit or loss and other comprehensive income.

Derivative financial instrument

Derivative financial instruments	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Derivative financial instruments	15. Derivative financial instruments The Company has borrowings denominated in US dollars and debt securities at variable interest rates in pesos, which in case of an increase in interest rates, would reduce the Company’s cash flows. The Company’s derivative financial instruments are negotiated in the Over The Counter (OTC) market, through national and international counter parties. On May 2, 2017, the Company contracted an interest rate SWAP with HSBC, in order to cover the risk of an increased interest rate, related to the issuance of the “GAP 17” with a value of Ps. 1,500,000 , which were issued at an interest rate TIIE and was swapped to 7.21 % fixed rate, until the end of the debt securities certificates and, concluded with the maturity and paid of the debt securities in March 2022. On February 26, 2019, the Company contracted an interest rate SWAP with Scotiabank, in order to cover the risk of an increased interest rate, related to the issuance of the “GAP 17-2” with a value of Ps. 2,300,000 which were issued at an interest rate TIIE and was swapped to 8.0315 % fixed rate, until the end of the debt certificates. Changes in fair value were recognized in other comprehensive income in the consolidated statement of profit or loss and other comprehensive income and were presented in the hedge reserve and are recycled to financial expenses to the extent that the interest of the associated debt is recognized and concluded with the maturity and paid of the debt securities in November 2022. On February 27, 2019, the Company contracted an interest rate SWAP with Scotiabank, in order to cover the risk of an increased interest rate, related to the issuance of the “GAP-19” with a value of Ps. 3,000,000 which were issued at an interest rate TIIE and was swapped to 8.03 % fixed rate, until the end of the debt certificates. Changes in fair value were recognized in other comprehensive income in the consolidated statement of profit or loss and other comprehensive income and were presented in the hedge reserve and were recycled to financial expenses to the extent that the interest of the associated debt is recognized. On March 2, 2020, the Company contracted an interest rate SWAP with Scotiabank, in order to cover the risk of an increased interest rate, related to the issuance of the “GAP 20” with a value of Ps. 3,000,000 which were issued at an interest rate TIIE and was swapped to 6.33 % fixed rate, until the end of the debt certificates. Changes in fair value are recognized in other comprehensive income in the consolidated statement of profit or loss and other comprehensive income and are presented in the hedge reserve and were recycled to financial expenses to the extent that the interest of the associated debt is recognized. On March 1, 2022, the Company contracted with the Bank of Nova Scotia two derivative financial transaction by exchange of interest rates (SWAP´s) in order to hedge the risk of increasing the 30-day Libor interest rate , currently SOFR 1-month interest rate on two loans held by MBJA in U.S. dollars totaling USD$ 42.0 million. The USD$ 12.0 million SOFR 1-month interest plus 3.10 % bearing loan was swapped at a rate of 1.59 %, until maturity of the loan. The second loan of USD$ 30.0 million bearing interest at SOFR 1-mont h plus 2.85 % was swapped at a rate of 1.785 % until maturity of the loan. Changes in the fair value are recognized in other comprehensive income in the consolidated statement of income of profit or los and other comprehensive income and are presented in the hedge reserve and are recycled to financial expenses to the extent that the interest of the associated debt is recognized, the derivative is only for SOFR 1-month rate. The financial instruments with Scotiabank to cover the debt securities “GAP 17-2”, “GAP 19” and “GAP 20” and were not entered into for speculative purposes and were formally designated and therefore did qualify as hedging instruments for accounting purposes and as a result changes in their fair value are recognized in OCI and profit or loss in the financial instrument of cash flow hedges reserve. The hedging of the “GAP 17” debt certificates terminated in March 2022 with the payment. The main characteristics and the fair value of these derivatives as of December 31, 2021, 2022 and 2023 are as follows: Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. $ 3,000.0 March 2020 6.332% February 2025 Ps. 89,711 Derivatives designated as hedge financial instruments HSBC Ps. 1,500.0 May 2017 7.21% March 2022 ( 6,764 ) Scotiabank Ps. 2,300.0 February 2019 8.0315% November 2022 Ps. ( 23,527 ) Scotiabank Ps. 3,000.0 February 2019 8.03% March 2024 ( 41,096 ) Total Total liability Ps. ( 71,387 ) Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. $ 3,000.0 February 2019 8.03% March 2024 Ps. 91,885 Scotiabank Ps. $ 3,000.0 March 2020 6.332% February 2025 200,812 Total asset 292,697 Derivatives designated as hedge financial instruments The Bank of Nova Scotia USD. 20.0 March 2022 1.59% April 2025 ( 14,972 ) The Bank of Nova Scotia USD. 30.0 March 2022 1.785% September 2025 ( 36,233 ) Total liability Ps. ( 51,205 ) Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. 3,000.0 February 2019 8.03% March 2024 Ps. 144,096 Scotiabank Ps. 3,000.0 March 2020 6.332% February 2025 23,600 Total asset 167,696 Derivatives designated as hedge financial instruments The Bank of Nova Scotia USD. $ 12.0 March 2022 1.59% April 2025 ( 5,455 ) The Bank of Nova Scotia USD. $ 30.0 March 2022 1.7850% September 2025 ( 21,535 ) Total liability Ps. ( 26,990 ) For the years ended on December 31, 2021 and 2022 were recognized of Ps. 51,429 and Ps. 6,765 , respectively within finance income as income of the period, due to the net income for its extrinsic value presented net within the finance income. As of December 31, 2021, 2022 and 2023 Ps. 29,658 , Ps. 130,624 and Ps. 60,718 , respectively as income of the fair value of the coverage for cash flow hedges of the GAP 17-2, GAP 19 and GAP 20 certificates. The hedge of the variable interest rate started on March 4, 2016. During 2019, hedge was used because the 30-day Libor exceeded the CAP 1 of 1.75 %. As of December 31, 2021 and 2022 the Company recognized an income of Ps. 6,376 and Ps. 1,228 , respectively, for the application of hedge in the comprehensive financing result in the interest item. The hedge of the variable interest, rate generated by the debt securities issued in April 2017, started on May 4, 2017; these stock certificates were placed at a 28-day TIIE variable rate plus 49 basis points , so a SWAP was contracted to convert it to a fixed rate of 7.21 %. As of December 31, 2021 and 2022, an amount of Ps. 40,183 , and Ps. 5,066 were recognized to finance cost, respectively, due to the variation of the TIIE according to the fixed rate agreed in the SWAP, which ended on March 31, 2022 with the maturity and paid of the debt securities. The hedge of the variable interest rate, generated by the debt securities issued in November 2017, started on February 26, 2019; these stock certificates were placed at a 28-day TIIE variable rate plus 44 basis points , so a SWAP was contracted to convert it to a fixed rate of 8.0315 %. As of December 31, 2021 and 2022 Ps. 80,709 , and Ps. 19,633 , respectively were recognized to finance cost, and for December 31, 2022, a financial income Ps. 4,295 , due to the variation of the TIIE according to the agreed fixed rate of the SWAP which ended on November 3, 2022, with the expiration and payment of the stock certificates. The hedge of the variable interest rate, generated by the debt securities issued in March 2019, started on February 27, 2019; these stock certificates were placed at a 28-day TIIE variable rate plus 45 basis points , so a SWAP was contracted to convert it to a fixed rate of 8.03 %. As of December 31, 2021 and 2022, Ps. 105,335 , and Ps. 25,707 , respectively were recognized to finance cost, and for December 31, 2022 and 2023, a financial income of Ps. 14,909 and Ps. 101,504 , respectively due to the variation of the TIIE according to the agreed fixed rate of the SWAP. The hedge of the variable interest rate, generated by the debt securities issued in February 2020, started on March 2, 2020; these stock certificates were placed at a 28-day TIIE variable rate plus 17 basis points , so a SWAP was contracted to convert it to a fixed rate of 6.332 %. As of December 31, 2022 and 2023 an amount of Ps. 45,669 and Ps. 152,487 were recognized as finance income and as of December 31, 2021 and 2022, a financial expense of Ps. 52,939 , and Ps. 4,158 , respectively, due to the variation of the TIIE according to the agreed fixed rate of the SWAP. On March 1, 2022, the Company contracted Bank of Nova Scotia two derivative financial transaction by exchange of interest rates (SWAPS) in order to hedge the risk of increasing the 30-day Libor interest rate, currently SOFR 1-month, on two loans held by MBJA in U.S. dollars totaling USD$ 42.0 million. The USD$ 12.0 million SOFR 1-month interest plus 3.10 % bearing loan was swapped at a rate of 1.59 %, until maturity of the loan. The second loan of USD$ 30.0 million bearing interest at SOFR 1-month plus, 2.85 % was swapped at a rate of 1.785 % until maturity of the loan. Changes in the fair value are recognized in other comprehensive income in the consolidated statement of income and other comprehensive income and are presented in the hedge reserve and are recycled to financial expenses to the extent that the interest of the associated debt is recognized, the derivative is only for SOFR 1-month. As of December 31, 2022, a financial expense of USD$ 0.2 million and as of December 31, 2023, a financial income of USD$ 0.1 million were recognized due to the variation of the SOFR 1-month according to the agreed fixed rate of the SWAP.

Bank Loans and issuance of Debt

Bank Loans and issuance of Debt Securities	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about borrowings [abstract]
Bank Loans and issuance of Debt Securities	16. Bank Loans and issuance of Debt Securities a. Bank Loans The Company issued debt securities in Mexico to finance capital investments and refinance debt maturities, in addition to contracting bank loans for business acquisitions and for the financing of investments in airports located in Jamaica. The totality of the credits contracted with banking institutions and third parties are described below: December 31 December 31 December 31 MBJA signed a simple unsecured loan with its shareholder Vantage in June 2007 for USD$ 10,936,000 , which is repayable at the same maturity date as the IFC´s loans but are subject to restrictions. Interest is accrued at an interest rate of 14 % per annum and semi-annual instalments. Ps. 225,119 Ps. 211,754 Ps. 184,762 In February 2009, MBJA signed a simple unsecured loan with its shareholder Vantage for USD$ 510,000 to finance expenses related to a construction project of MBJA. The interest rate was set at 8 %. The loan does not have an expiration date, no payments on account of capital have been made. 10,498 9,874 8,616 On January 19, 2016, GAP refinanced with Bank of Nova Scotia the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a five-year maturity. The loan bears interest at SOFR 1M plus 99 basis points . 1,965,724 — — On February 15, 2016, GAP refinanced with BBVA Bancomer the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a five-year maturity. The loan bears interest at SOFR 1M plus 105 basis points . 1,965,724 — — On December 28, 2017, MBJA signed a simple unsecured loan with The Bank of Nova Scotia Jamaica Limited for USD$ 40,000 ,000. The loan bears interest at SOFR 1-month plus 280 basis points for a period of 7 years from this disposition and semi-annual instalments. As of December 31, 2023 the balance amounted to USD$ 12.0 million. 576,338 387,230 202,722 On September 3, 2020, MBJA signed a simple unsecured loan with The Bank of Nova Scotia Jamaica Limited for USD$ 30,000,000 . The loan bears interest at SOFR 1-month plus 310 basis points for a period of 5 years from this disposition and semi-annual instalments. On September 3, 2023, the last dispose of USD$ 30,000,000 was made. As of December 31, 2023 the balance amounted to USD$ 60,000,000 . 617,505 580,845 1,013,610 On March 18, 2022, GAP refinanced with Bank of Nova Scotia the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a four-years maturity. The loan bears interest at a fixed annual interest rate of 2.64 %. — 1,849,023 1,613,329 On March 18, 2022, GAP refinanced with BBVA Bancomer the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a four-years maturity. The loan bears interest at a fixed annual interest rate of 2.45 %. — 1,849,023 1,613,329 On November 7, 2022, GAP signed a simple unsecured loan with Scotiabank for Ps. 1,500,000 for a period of 12 months with a possible extension of 6 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — 1,500,000 — On December 9, 2022, GAP signed a simple unsecured loan with Citibanamex for Ps. 1,500,000 for a period of 18 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — 1,500,000 1,500,000 On January 10, 2023, GAP signed a simple unsecured loan with Citibanamex for Ps. 1,000,000 for a period of 18 months a variable interest rate 28 days TIIE plus 30 basis points, the payment of the principal will be at maturity. — — 1,000,000 On September 27, 2023, GAP signed a simple unsecured loan with Citibanamex for USD$ 40,000 for a period of 12 months a variable interest rate 28 days TIIE plus 25 basis points, the payment of the principal will be at maturity. — — 675,740 On November 7, 2023, GAP signed a simple unsecured loan with Santander for Ps. 1,500,000 for a period of 12 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — — 1,500,000 Total unpaid balance of bank loans and long-term debt 5,360,908 7,887,749 9,312,108 Less - Current portion ( 164,668 ) ( 1,654,891 ) ( 4,830,316 ) Long-term portion Ps. 5,196,240 Ps. 6,232,858 Ps. 4,481,792 b) Issuance of Debt Securities December 31 December 31 December 31 Unsecured debt securities issued in the Mexican market on February 20, 2015, for Ps. 1,500,000 under the name "GAP 15-2" at a fixed annual interest rate of 7.08 % over a period of 10 years, maturing on February 7, 2025 . 1,500,000 1,500,000 1,500,000 Unsecured debt securities issued in the Mexican market on April 6, 2017, for Ps. 1,500,000 under the "GAP 17" name, at a variable interest rate of 28-day TIIE plus 49 basis points for a period of five years . On March 31, 2022, the balance amounted was paid. 1,500,000 — — Unsecured debt securities issued in the Mexican market on November 9, 2017, for Ps. 2,300,000 under the "GAP 17-2" name, at a variable interest rate of 28-day TIIE plus 44 basis points for a period of five years . On November 3, 2022, the balance amounted was paid. 2,300,000 — — Unsecured debt securities issued in the Mexican market on March 29, 2019, for Ps. 3,000,000 under the "GAP 19" name, at a variable interest rate of 28-day TIIE plus 45 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. 3,000,000 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on February 13, 2020, for Ps. 3,000,000 under the "GAP 20" name, at a variable interest rate of 28-day TIIE plus 17 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. 3,000,000 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on June 25, 2020, for Ps. 602,000 under the "GAP 20-2" name, at a variable interest rate of 28-day TIIE plus 85 basis points for a period of three years , which one was paid on June 22, 2023. 602,000 602,000 - Unsecured debt securities issued in the Mexican market on June 25, 2020, for Ps. 3,598,000 under the "GAP 20-3" name, at a fixed interest rate of 8.14 % for a period of seven years . 3,598,000 3,598,000 3,598,000 Unsecured debt securities issued in the Mexican market on May 7, 2021, for Ps. 2,500,000 under the "GAP 21" name, at a variable interest rate of 28-day TIIE plus 60 basis points for a period of four years . As of December 31, 2023, the TIIE rate is 11.5035 %. 2,500,000 2,500,000 2,500,000 Unsecured debt securities issued in the Mexican market on May 7, 2021, for Ps. 3,000,000 under the "GAP 21-2" name, at a fixed interest rate of 7.91 % for a period of seven years . 3,000,000 3,000,000 3,000,000 Green debt securities with unsecured guarantee, issued in the Mexican market on October 15, 2021, for 5 -year with ticker symbol “GAP21V”, for Ps. 1,500,000 . Interest payable every 28 days at a variable rate of TIIE-28 plus 25 basis points ; the payment of the principal will be at maturity, on October 9, 2026 , with the option of early amortization. As of December 31, 2023, the TIIE rate is 11.5035 %. 1,500,000 1,500,000 1,500,000 Unsecured 5 -year debt securities issued in the Mexican market on March 17, 2022, for Ps. 2,000,000 under the “GAP 22” name, at a variable rate of TIIE-28 plus 18 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. — 2,000,000 2,000,000 Unsecured debt securities issued in the Mexican market on March 17, 2022, for Ps. 3,000,000 under the "GAP 22-2" name, at a fixed interest rate of 9.67 % for a period of ten years . — 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on September 26, 2022, for Ps. 2,757,588 under the "GAP 22L" name, at a variable rate of TIIE-28 plus 26 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. — 2,757,588 2,757,588 Unsecured 5-year debt securities issued in the Mexican market on March 27, 2023, for Ps. 1,120,000 under the “GAP 23-L” name, at a variable rate of TIIE-28 plus 2 basis points for a period of four years . As of December 31, 2023, the TIIE rate is 11.5035 %. — — 1,120,000 Unsecured debt securities issued in the Mexican market on March 27, 2023, for Ps. 4,280,000 under the "GAP 23-2L" name, at a fixed interest rate of 9.65 % for a period of seven years . — — 4,280,000 Total unpaid balance of long-term debt 22,500,000 26,457,588 31,255,588 Less - Current portion ( 3,800,000 ) ( 602,000 ) ( 3,000,000 ) Long-term portion Ps. 18,700,000 Ps. 25,855,588 Ps. 28,255,588 The resources obtained during 2023 from the issuance of the long-term debt securities were allocated to finance capital investments set forth in the MDP and commercial investment for the Mexican Airports, from which Ps. 602,000 were used to pay the principal of the debt securities GAP 20-2 issued on June 25, 2020, a maturity on June 22, 2023. Issuance expenses of Ps. 15,935 were recognized. The debt previously described, matures as follows: Year Amount 2024 Ps. 7,830,316 2025 8,061,756 2026 8,604,246 2027 5,598,000 2028 3,000,000 Thereafter 7,473,378 Ps. 40,567,696 As of December 31, 2021, 2022 and 2023, debts are payable by the following companies: At December 31, 2021 Company Current Long-Term Total GAP Ps. 3,800,000 Ps. 22,631,449 Ps. 26,431,449 MBJA 164,668 1,264,791 1,429,459 Total Ps. 3,964,668 Ps. 23,896,240 Ps. 27,860,908 At December 31, 2022 Company Current Long-Term Total GAP Ps. 2,102,000 Ps. 31,053,634 Ps. 33,155,634 MBJA 154,891 1,034,812 1,189,703 Total Ps. 2,256,891 Ps. 32,088,446 Ps. 34,345,337 At December 31, 2023 Company Current Long-Term Total GAP Ps. 7,000,000 Ps. 32,157,986 Ps. 39,157,986 MBJA 830,316 579,394 1,409,709 Total Ps. 7,830,316 Ps. 32,737,380 Ps. 40,567,695 The loan agreements limit the Company’s use of proceeds for the financing of capital expenditures, working capital and prepayments of loans, in addition to prohibiting the merger of the airport creditors with any other entity, as well as the prohibition of sales or transfers of assets in an amount greater than Ps. 1,000 , without previous authorization from the creditors. In the event of non-compliance with any of the contracts, dividends from the legal entity may not be decreed. The obligation to maintain certain financial metrics is also established, with the refinancing of the loans some modifications were made and have been fulfilled. As a result of the issuance of the debt securities, the Company has covenants which have been fulfilled during 2021, 2022 and 2023. The principal payment of the debt securities will be made at the end of the contractual term. Direct costs incurred in the issuance or incurrence of debt are deferred and amortized as part of interest expense, using the effective interest rate method over the term of each transaction. These costs include commissions and professional fees. c) Reconciliation of liabilities arising from financing activities Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 2,659,590 Ps. ( 2,659,590 ) Ps. — Ps. — Ps. — Ps. 3,964,668 Ps. — Ps. — Ps. 3,964,668 Long-term borrowings 6,195,576 ( 4,782,073 ) — 3,779,413 167,992 ( 164,668 ) — — 5,196,240 Debt securities 15,500,000 — 7,000,000 — — ( 3,800,000 ) — — 18,700,000 Derivative financial instruments (Note 15) 750,704 — — — — — ( 51,656 ) ( 717,372 ) ( 18,324 ) Total Ps. 25,105,870 Ps. ( 7,441,663 ) Ps. 7,000,000 Ps. 3,779,413 Ps. 167,992 Ps. — Ps. ( 51,656 ) Ps. ( 717,372 ) Ps. 27,842,584 Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 3,964,668 Ps. ( 3,964,668 ) Ps. — Ps. 1,500,000 Ps. — Ps. 756,892 Ps. — Ps. — Ps. 2,256,892 Long-term borrowings 5,196,240 ( 3,874,339 ) — 5,372,783 ( 306,934 ) ( 154,892 ) — — 6,232,858 Debt securities 18,700,000 — 7,757,588 — — ( 602,000 ) — — 25,855,588 Derivative financial instruments (Note 15) ( 18,324 ) — — — — — ( 6,756 ) ( 216,412 ) ( 241,492 ) Total Ps. 27,842,584 Ps. ( 7,839,007 ) Ps. 7,757,588 Ps. 6,872,783 Ps. ( 306,934 ) Ps. — Ps. ( 6,756 ) Ps. ( 216,412 ) Ps. 34,103,846 Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 2,256,892 Ps. ( 2,244,132 ) Ps. — Ps. 2,715,459 Ps. ( 552,569 ) Ps. 5,654,576 Ps. — Ps. — Ps. 7,830,226 Long-term borrowings 6,232,858 — — 1,000,000 ( 96,490 ) ( 2,654,576 ) — — 4,481,792 Debt securities 25,855,588 — 5,400,000 — — ( 3,000,000 ) — — 28,255,588 Derivative financial instruments (Note 15) ( 241,492 ) — — — — — — 100,786 ( 140,706 ) Total Ps. 34,103,846 Ps. ( 2,244,132 ) Ps. 5,400,000 Ps. 3,715,459 Ps. ( 649,059 ) Ps. — Ps. — Ps. 100,786 Ps. 40,426,900

Retirement employee benefits

Retirement employee benefits	12 Months Ended
	Dec. 31, 2023
Disclosure Of Retirement Benefits [Abstract]
Retirement employee benefits	17. Retirement employee benefits a. Defined contribution plans – Under Mexican legislation, the Company makes payments equivalent to 2 % of its workers’ daily comprehensive salary to a defined contribution plan that is part of the retirement savings system. The expense was Ps. 9,695 , Ps. 12,496 and Ps. 15,860 in 2021, 2022 and 2023, respectively. In Jamaica, the Company operates a defined contribution pension plan, which is managed by an independent trust. The Company has no further obligation other than its contribution mandated under the plan. The pension plan is financed primarily by payments from employees and the Company. b. Defined benefit plans – According to the Federal Labor Law in Article 162, the Company is required to pay in Mexico a seniority premium as postemployment benefits if an employee leaves and if have at least 15 years of service, which consist of a payment of 12 days per worked year based on the last salary, not to exceed twice the legal minimum wage established by law. The present value of the retirement benefit obligation and the current service cost and past service costs were calculated by independent experts using the projected unit credit method. The defined benefit plans in Mexico usually expose the Company to actuarial risks such as: interest rate risk, longevity risk and salary risk. Interest risk A decrease in the interest rate bond will increase the plan liability. Longevity risk The present value of the defined benefit plan liability is calculated by reference to the best estimate of the mortality of the plan participants, during and after their employment. An increase in the life expectancy of the plan participants will increase the plan’s liability. Salary risk The present value of the defined benefit plan liability is calculated by reference to the future salaries of the plan participants. As such, an increase in the salary of the plan participants will increase the plan’s liability. The amount included in the consolidated statement of financial position arising from the obligation of the Company for defined benefit plans on December 31, 2021, 2022 and 2023 is as follows: 2021 2022 2023 Present value of defined benefit obligations Ps. 193,126 Ps. 216,908 Ps. 280,423 The table below shows the movements in the present value of defined benefit obligations: 2021 2022 2023 Opening defined benefit obligation Ps. 183,125 Ps. 193,126 Ps. 216,908 Service cost recognized in net income 33,151 35,530 51,452 New measurement losses / (gains): Actuarial losses (gains) resulting from changes in ( 15,263 ) ( 8,802 ) 15,932 Benefits paid ( 7,887 ) ( 2,946 ) ( 3,869 ) Ending defined benefit obligation Ps. 193,126 Ps. 216,908 Ps. 280,423 Below are the amounts for the years ended December 31, 2021, 2022 and 2023 that were recognized in the consolidated statements of profit or loss and other comprehensive income: 2021 2022 2023 Current service labor cost Ps. 18,762 Ps. 20,213 Ps. 22,352 Interest cost 14,108 15,999 30,273 Actuarial (gains) losses 281 ( 682 ) ( 1,173 ) Components of defined benefit costs recognized in net income (Note 24) 33,151 35,530 51,452 Benefits paid ( 7,887 ) ( 2,946 ) ( 3,869 ) Measurement of net defined benefit liability: Actuarial losses arising from changes in financial and demographic assumptions recognized in other comprehensive income ( 15,263 ) ( 8,802 ) 15,932 Total recognized as employee benefit cost Ps. 10,001 Ps. 23,782 Ps. 63,515 The main actuarial assumptions at the reporting date (expressed as weighted average nominal rates) are shown below: 2021 2022 2023 Discount of the projected benefit obligation at present value 8.0 % 10.2 % 9.7 % Salary increase 6.0 % 6.0 % 5.3 % Remaining labor life 16.1 years 15.7 years 15.9 years Inflation 7.1 % 5.80 % 3.8 % The discount rate is determined based on the structure of the interest rate curve of government bonds for 30 years. The net interest cost on the retirement benefit obligation is recorded in profit and loss within the operating cost, in conjunction with the other components of liabilities for retirement benefits. If the discount rate had a variation of 100 basis points upward or downward, the effect on the liability for retirement benefits would be impacted by Ps. 25,861 . Assumptions related to expected mortality are based on statistics and experience of the Mexican population. The average life expectancy of an individual retiring at age 65 is 17 years for men and 19 years for women (Demographic Mortality Experience for Active people, EMSSA 2009).

Equity

Equity	12 Months Ended
	Dec. 31, 2023
Equity [abstract]
Equity	18. Equity a. As of December 31, 2021, common stock consists of the following: Number of Nominal Fixed Capital Series B 446,739,215 Ps. 144,823 Series BB 78,836,332 25,558 Total 525,575,547 Ps. 170,381 b. As of December 31, 2022, common stock consists of the following: Number of Nominal Fixed Capital Series B 435,456,340 Ps. 6,967,905 Series BB 76,845,237 1,229,631 Total 512,301,577 Ps. 8,197,536 c. As of December 31, 2023, common stock consists of the following: Number of Nominal Fixed Capital Series B 429,485,845 Ps. 6,967,905 Series BB 75,791,619 1,229,63 1 Total 505,277,464 Ps. 8,197,536 As of December 31, 2023, all shares are fully subscribed and paid. The Company’s shares are represented by common ordinary shares and without nominal value. Series “BB” shares, which may represent up to 15 % of common stock, may only be transferred upon prior conversion into Series “B” shares, based on certain time restrictions. Each share of Series “B” and “BB” gives the holder the right to one vote at any Ordinary Shareholders’ Meeting. According to the Company’s bylaws, shareholders of Series “B” shares either individually or jointly with their related parties, cannot hold more than 10 % of the total outstanding common stock of the Company, and therefore are prohibited from exceeding such limits by participating through trusts, agreements, social pacts or bylaws, pyramid schemes or any other mechanism that provides a larger share than legally allowed. Additionally, the Company’s bylaws provide that if a person individually or jointly with its related parties, acquires a percentage of shares exceeding the limits of participation previously mentioned, the person or group of persons will be required to sell the excess over what is allowed through a public offering, during which time, the shares owned over the 10 % threshold by such individuals will not have voting rights and cannot be represented in any Shareholders' Meeting. Furthermore, the shareholders of Series “BB” shares, either individually or jointly with their related parties, may also be owners of shares of Series “B” shares, regardless of the shares they hold in the aggregate of Series “B” and Series “BB”. However, for those shareholders of the Series “BB” shares, their votes will be limited to no more than 10 % of the voting common stock, and any additional participation is required to vote in the same way of the majority of the votes in any Shareholders' Meeting. Shareholders of Series “BB” shares are entitled to elect four members to the board of directors and their alternates, whereas shareholders of Series “B” shares with rights to vote, even limited or restricted, that individually or together owning 10 % or more of the Company’s capital stock is entitled to elect one member to the board of directors at a Shareholders’ Meeting, and in such instances, such a shareholder or group of shareholders may not exercise the right to vote for the board members corresponding to the majority. If any shareholder or group of shareholders representing at least 10 % of the common shares of which the common stock is comprised, exercises the right to appoint a board member, such a shareholder will not have the right to vote in the designation of the board members that correspond to appointment by the majority of Series “B” shareholders. The total number of members of the Board of Directors of the Company is 11 , therefore holders of Series “B” shares have the right to appoint only seven members. The members of the Board of Directors appointed by the Shareholders of the Series “BB” will have the ability to make the following valid designations: (i) upon consultation with the Company’s Nomination and Compensation Committee, appointment and dismissal of the Chief Executive Officer and the top-level executive officers; (ii) appointment of three of the six members of the Operating Committee and three alternates, and the number of members and their alternates to the Audit Committee, including the acquisition, nominations and compensation corresponding to 20 % (twenty percent) of the total members, with the understanding that there will be at least one member and alternate, for each of them, iii) in the creation and determination of the Operating Committee whom are not part of the Company, members of the Board of Directors or the Company’s officers. For the Audit Committee, is complying with the legal restrictions of independence. d. In an Ordinary Shareholders’ Meeting held on July 1, 2020, the Shareholders approved the cancellation of the remnant of the repurchase fund for Ps. 1,550,000 , approved in an Ordinary General Shareholders’ Meeting held on April 23, 2019 and a maximum amount of resources allocated was approved for the repurchase of the company’s own shares of Ps. 1,550,000 during the 12 months following its approval, if the Company’s management determines it convenient or necessary. e. In a General Extraordinary Meeting of Shareholders on April 27, 2021, the Shareholders approved the following: i) the cancellation of 35,424,453 shares that were held in treasury as of December 31, 2020, ii) a capital reduction of Ps. 3.823095061582 pesos per outstanding share at the time of payment, which was paid on May 28, 2021 for Ps. 2,000,000 . f. In an Ordinary General Shareholders’ Meeting held on September 14, 2021, the Shareholders approved the proposal to increase the maximum amount of resources allocated for the repurchase of the Company’s own shares from an additional Ps. 2,000,000 to the Ps. 3,000,000 approved at the Ordinary General Shareholders’ Meeting held on April 27, 2021, to be exercised during the 12 months after, if the Company’s management determines it convenient or necessary. g. In a General Extraordinary Shareholders’ Meeting held on September 14, 2021, a capital reduction of Ps. 7.80 pesos per outstanding share was approved, which was paid on September 28, 2021 for Ps. 4,014,701 . h. In an Ordinary Shareholders’ Meeting held on April 22, 2022, the Shareholders approved the cancellation of the remnant of the repurchase fund for Ps. 2,031,782 , approved in an Ordinary General Shareholders’ Meeting held on April 27, 2021 and September 14, 2021 and a maximum amount of resources allocated was approved for the repurchase of the Company’s own shares of Ps. 2,000,000 during the 12 months following its approval, if the Company’s management determines it convenient or necessary. In addition, proposal to cancel from the Company’s current legal reserves such amount exceeding 20 % of the historical common stock of the Company and allocating said excess amount to the Company’s retained earnings account by amount of Ps. 1,558,475 . i. In an Ordinary Shareholders’ Meeting held on April 22, 2022, the Shareholders approved a dividend payment of Ps. 14.40 per outstanding shares at the date of each payment, excluding shares repurchased in accordance with Article 56 of the Securities Market Law. The first payment for Ps. 7.20 per outstanding share was made on May 16, 2022 of Ps. 3,675,745 and the second payment for Ps. 7.20 per outstanding shade was made on November 17, 2022 of Ps. 3,637,998 , the total payment amounted was Ps. 7,313,743 . j. In a General Extraordinary Shareholders’ Meeting held on April 22, 2022, the Shareholders approved i) the increase in the Company’s Capital Stock by capitalizing the retained earnings, in the amount of Ps. 8,027,155 ; ii) the cancellation of 13,273,970 shares of the Company held in treasury. The Shareholders’ Meeting was informed that, as a consequence, all the necessary corporate legal procedures were carried out, as well as the reform of Article Six of the By-laws of the Company that derive from the approvals, to read as follows: "The Capital Stock will be variable. The fixed minimum part of the Capital Stock is Ps. 8,197,536 , represented by 512,301,577 shares, registered of Class I and without par value expression, fully subscribed and paid”. k. In an Ordinary Shareholders’ Meeting held on April 13, 2023, the Shareholders approved a dividend payment of Ps. 14.84 per outstanding shares at the date of each payment, excluding shares repurchased in accordance with Article 56 of the Securities Market Law. The first payment for Ps. 3.71 per outstanding share was made on May 18, 2023, the second payment for Ps. 3.71 per outstanding share was made on July 13, 2023, the third payment for Ps. 3.71 per outstanding share was made on October 12, 2023, and the fourth and final payment for Ps. 3.71 per outstanding share was made on December 14, 2023. l. On April 13, 2023, in an Annual Shareholders' Meeting, the Shareholders approved the proposal of cancellation of the remnant of the repurchase fund reserve, approved in an Ordinary General Shareholders' Meeting held on April 22, 2022 for an amount of Ps. 499,486 , as well as, approval a maximum amount of resources allocated for the repurchase of the Company's own shares of Ps. 2,500,000 during the 12 months after April 13, 2023, in accordance with Article 56 of the Securities Market Law. From the approved amount, no shares have been repurchased. m. On April 13, 2023, the General Extraordinary Shareholders' Meeting approved to cancel of 7,024,113 stock shares of the Company that was in treasury. n. On May 23, 2023, the Ordinary Shareholders’ Meeting approved the ratification, appointment, and designation of the board of directors". o. General Corporate Law requires that at least 5% of the unconsolidated net income of the year, be transferred to the legal reserve until the reserve equals 20% of capital stock at par value (nominal pesos) . The legal reserve may be capitalized but may not be distributed, except in the form of stock dividends, until the entity is dissolved. The legal reserve must be replenished if it is reduced for any reason. As of December 31, 2021, 2022 and 2023, the legal reserve, in nominal pesos, was Ps. 1,592,551 , Ps. 34,076 and Ps. 478,185 , respectively, corresponding to 934.7 %, 0.42 % and 5.83 %, of the common stock, respectively. p. Stockholders’ equity distribution, except for the restatement amounts of the common stock contributed and the Net tax income account, will be subject to an ISR tax, calculated at the tax rate applicable to the distribution year. This corporate level dividend income tax on the distribution of earnings may be applied as a credit against ISR corresponds to the fiscal year in which the dividend was paid and the subsequent two fiscal years following the date in which the dividend was paid. Starting in 2014, dividends distributed to shareholders that originate from tax retained earnings generated from 2014 and later, will generate an additional withholding tax of 10 % that is directly attributable to non-Mexican and individual shareholders receiving the dividend. q. The balances of Shareholders’ equity tax accounts as of December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 Contributed capital account Ps. 21,903,565 Ps. 23,197,291 Ps. 24,278,285 Net tax income account 11,743,049 12,516,766 12,008,787 Stockholders equity tax account Ps. 33,646,614 Ps. 35,714,057 Ps. 36,287,072 r. In years 2021, 2022 and 2023 the balance of other comprehensive income consists of the reserve for foreign currency translation of DCA, MBJA and PACKAL from functional currency (euro and US dollar respectively) to the reporting currency (Mexican peso), the effects of the remeasurements of the employee benefit, the net income tax and the reserve for cash flow hedges financial instruments.

Non-controlling interest (NCI)

Non-controlling interest (NCI)	12 Months Ended
	Dec. 31, 2023
Non-controlling Interests [Abstract]
Non-controlling interest (NCI)	19. Non-controlling interest (NCI) On April 20, 2015 the Company acquired 100 % of the shares of DCA , which owns 74.5 % of the shares of MBJA and the remaining 25.5 % is held by Vantage, as a non-controlling shareholder. On March 13, 2022, the Board of Directors of MBJA approved to declare dividends from retained earnings in the amount of USD$ 30.0 million, which was distributed to DCA USD$ 22.35 million (Ps. 449,803 an exchange rate of Ps. 20.1254 ) and to Vantage USD$ 7.65 million (Ps. 153,959 an exchange rate Ps. 20.1254 ) and were paid on June 7, 2022. On September 13, 2023, the B oard of Directors of MBJA approved to declare dividends from retained earnings in the amount of USD$ 30.0 million, which was distributed to DCA USD$ 22.35 million (Ps. 391,199 an exchange rate of Ps. 17.5033 ) and to Vantage USD$ 7.65 million (Ps. 135,913 an exchange rate Ps. 17.5033 ) and were paid on November 15, 2023. The following table summarizes the information relating to DCA that has material NCI, before any intra-group elimination as of December 31: 2021 2022 2023 NCI percentage 25.5 % 25.5 % 25.5 % Non-current assets Ps. 6,026,384 Ps. 5,836,193 Ps. 5,338,641 Current assets 1,489,451 1,689,382 2,282,766 Non-current liabilities ( 2,724,344 ) ( 2,377,104 ) ( 2,336,742 ) Current liabilities ( 320,041 ) ( 485,025 ) ( 724,416 ) Net assets 4,471,450 4,663,446 4,560,249 Net assets attributable to NCI Ps. 1,140,220 Ps. 1,189,179 Ps. 1,162,863 2021 2022 2023 Revenues Ps. 1,551,800 Ps. 2,493,000 Ps. 2,811,173 Profit / (loss) 181,274 675,792 575,248 OCI ( 85,286 ) ( 405,354 ) ( 629,243 ) Total comprehensive income 95,988 270,438 ( 53,995 ) Profit / (loss) allocated to NCI 46,225 172,327 146,688 OCI allocated to NCI Ps. 34,023 Ps. ( 29,617 ) Ps. ( 77,868 ) 2021 2022 2023 Net cash provided by operating activities 586,284 788,265 1,211,479 Net cash provided by investment activities ( 208,497 ) ( 204,114 ) ( 330,259 ) Net cash used in financing activities ( 107,811 ) ( 234,336 ) 144,613 Net increase (decrease) in cash and cash equivalents Ps. 269,976 Ps. 349,815 Ps. 1,025,833

Revenues

Revenues	12 Months Ended
	Dec. 31, 2023
Revenue [abstract]
Revenues	20. Revenues According to the General Law on Airports and its regulations in Mexico, certain of the Company’s revenue are classified as airport, complementary and commercial services. Airport services generally include the use of airport runways, taxiways and parking areas for arriving and departing planes, use of passenger walkways, security services, hangars, and, in general, use of the space inside the terminal and other infrastructure by aircraft, passengers and cargo services. These services include rental of space that is vital for the operation of airlines and complementary service providers. Complementary services are ramps and handling services, catering, maintenance and repairs, and traffic and dispatch services. Commercial services include services that are not essential for the operation of an airport; therefore, these revenues are not regulated by MT, such as car parking services, lease of space to retailers, restaurants and banks, among others. The revenues of the subsidiaries MBJA and PACKAL have the same classification, therefore consolidated in the area that correspond to the numbers of airports in Mexico. A price regulation system establishes in Mexico a MT rate for airport services and complementary services for each airport for each year in a five-year period. The maximum rate is the maximum amount of revenues per “workload unit” that may be earned at an airport each year from regulated sources. Under this regulation, a workload unit is equivalent to one passenger (excluding transit passengers) or 100 kilograms (220 pounds) of cargo. As of December 2019, SCIT authorized the Company’s maximum rates applicable for the period 2020-2024. In August 2020, the Company presented to the Aeronautical Authority a proposal for adjustment to the MDP, which was authorized in November 2020, so the investment figures were adjusted and from 2021 a new MT was applied for the 2021-2024 period. The maximum rates of the Jamaican Airports, were approved in November 2019 and are applicable from the period 2020-2024. During the periods ended December 31, 2021, 2022 and 2023, compliance with the TM by the Company’s Mexican airports were 93.8 %, 96.1 % and 96.0 %, respectively. The table below presents a summary for the years ended December 31, 2021, 2022 and 2023, of the Company’s revenues (these do not include revenues related to improvements to concession assets under IFRIC 12). Using the Airports Law classification, the information is sent to the SICT to comply with the Company’s reporting obligations with respect to regulated and unregulated revenues, which are classified as either aeronautical or non-aeronautical revenues. For this presentation, access fees charged to third parties for complementary services are classified as airport services. 2021 2022 2023 Regulated revenues Airport operating services to airlines: Landing Ps. 930,401 Ps. 1,262,276 Ps. 1,406,936 Charges for not canceling extended stay reservations 9,542 10,102 27,774 Parking on embarking/disembarking platform 105,345 147,775 172,395 Parking on extended stay or overnight platform 120,056 130,002 132,556 Passenger walkways and shuttle buses 27,266 36,646 38,383 Airport security charges 303,145 517,402 569,599 Airport real estate services to airlines: Leasing of hangars to airlines 29,455 31,470 31,072 Leasing of shops, warehouses and stockrooms to airlines (operating) 5,657 6,252 7,148 Leasing of space and other terminal facilities to airlines within the terminal 49,830 72,975 70,152 Leasing of land and other surfaces to airlines outside the terminal (operating) 17,174 11,308 8,619 Leasing of check-in desks and other terminal space 4,940 5,132 5,366 Leasing of desks and other terminal space for ticket sale 2,605 2,187 2,165 Airport passenger services: Domestic passenger charges 4,790,143 6,753,767 7,784,766 International passenger charges 5,186,458 7,689,784 8,276,384 Airport real estate services and rights of access to other operators 65,410 100,864 109,983 Complementary services: Catering services 12,772 31,647 39,337 Other third-party ramp services rendered to airlines 104,481 160,196 188,772 Traffic and/or dispatch 31,110 39,123 44,759 Fuel supply or removal 178,170 314,642 335,941 Third-party airplane maintenance and repair 9,994 13,184 15,288 Total aeronautical services (regulated revenues included in the maximum rate) 11,983,954 17,336,734 19,267,395 Regulated revenues not included in the maximum rate: Car parking charges 388,106 548,862 706,923 Recovery of cost over aeronautical services 116,769 133,163 134,753 Recovery of cost over non-aeronautical services 69,763 90,257 93,802 Total regulated revenues not included in the maximum rate 574,638 772,282 935,478 Total regulated revenues 12,558,592 18,109,016 20,202,873 2021 2022 2023 Unregulated revenues (1) Commercial concessions: Retail operations 232,498 398,956 500,449 Food and beverages 333,157 484,804 617,302 Duty free 435,799 584,218 600,300 VIP lounges 40,355 65,593 74,523 Financial services 46,011 59,479 60,885 Communications and networks 12,101 13,770 13,890 Car rentals 342,697 471,340 526,202 Commercial leasing 16,749 24,797 20,016 Advertising 61,384 104,830 149,244 Time sharing developers 188,658 237,783 225,927 Leasing of space to airlines and other complementary service providers 142,520 148,100 205,381 Lease outside the terminal 77,644 96,041 111,031 Convenience store 177,263 315,788 494,665 VIP Lounges operated directly 219,498 374,038 432,481 Royalties 8,075 7,141 2,277 Revenues from sharing of commercial activities: Retail operations 168,797 215,055 197,718 Food and beverages 184,097 293,713 385,580 Duty free 101,267 127,072 161,180 Financial services 22,571 31,518 41,736 Car rentals 58,892 70,374 84,023 Access fee for ground transportation 91,504 109,552 122,249 Non-airport access fees 35,654 45,187 32,557 Other leases 11,924 25,197 42,598 Services rendered to ASA 1,603 3,081 2,891 Various commercial-related revenues 77,085 117,529 124,846 Total unregulated revenues 3,087,803 4,424,956 5,229,951 Total of Non-aeronautical services(2) 3,662,441 5,197,238 6,165,429 Total aeronautical and non-aeronautical services Ps. 15,646,395 Ps. 22,533,972 Ps. 25,432,824 (1) Unregulated revenues are earned based on the terms of the Company’s operating lease agreements. Lease agreements are based on either a monthly rent (which generally increases each year based on the National Consumer Price Index (INPC) in Mexico and based on the CPI or the greater of a monthly minimum guaranteed rent or a percentage of the lessee’s monthly revenues. Monthly rent and minimum guaranteed rent earned on the Company’s operating lease agreements are included under the caption “Commercial concessions” above. Revenues earned in excess of the minimum guaranteed rent are included in the “Revenues from sharing of commercial activities” caption above (Note 31). (2) Includes the total regulated revenues not included in the maximum rate and total unregulated revenues. Revenues from improvements to concession assets are recognized with respect to the additions and improvements made by the Company, which are committed under the MDP, and is a requirement of fulfillment. Revenues for the years ended as of December 31, 2021, 2022 and 2023 accounted for Ps. 3,368,511 , Ps. 4,846,404 and Ps. 7,791,320 , respectively. The revenues of the Company recognized as of December 31, 2021, 2022 and 2023 transferred at a point in time were Ps. 11,860,463 , Ps. 17,096,616 and Ps. 19,115,716 , respectively and the revenues for services transferred over time was Ps. 3,785,9303 , Ps. 5,437,356 and Ps. 6,317,108 , respectively, which originated from the leasing of commercial spaces. The revenues of the Company are measured based on the consideration specified in a contract with a client. The trade account receivable from clients corresponds to the total revenue of the Company of this note. The following table presents information on the nature and timing of satisfaction of performance obligations in contracts with customers, including significant payment terms, and the corresponding revenue recognition policy. Advanced payments from clients represent payments for future services that have not yet been provided and if they are not performed, the Company has the obligation to reimburse their customers for such. Type of Contract Nature and timing of service Revenue recognition according IFRS 15 Aeronautical contracts with airlines The Company provides the facilities to serve the passengers and the price is determined based on Maximum Rates approved by the SCT and the JCAA in Jamaica and is assigned based on the service category (TUA, operational airport services, and real estate services to airlines and car parking). Revenue is recognized monthly as the service is provided, based on the movement of passengers and aircraft associated with the type of service. Complementary services The Company provides the facilities to the client in order to render service and ground support to the airlines, based on the specific rates according to the aircraft and tariff for cargo volume. Revenue assigned according to the type of service provided monthly when the service is performed over time. Commercial concessions The Company provides spaces within its terminal buildings that consist of the rental of the space in the airport terminals (different from the spaces occupied by the airlines that are essential for its operation), income from car parking, access fees to third parties that provide catering services and other services at airports, other miscellaneous income and royalties for the use of trademarks of the Company. Revenues are recognized through operating lease agreements, and either with monthly fixed rent or a percentage of the lessee´s monthly revenues, whichever is higher. Rental income from the Company´s leases is recognized using a straight-line basis over the term of the relevant lease.

Depreciation and amortization

Depreciation and amortization	12 Months Ended
	Dec. 31, 2023
Disclosure Of Depreciation And Amortization Expense [Abstract]
Depreciation and amortization	21. Depreciation and amortization Depreciation and amortization for the years ended December 31, 2021, 2022 and 2023 were comprised of the following: 2021 2022 2023 Depreciation Ps. 546,128 Ps. 728,860 Ps. 851,577 Amortization 1,504,411 1,584,461 1,694,125 Ps. 2,050,539 Ps. 2,313,321 Ps. 2,545,702

Employee Cost

Employee Cost	12 Months Ended
	Dec. 31, 2023
Disclosure Of Employee Cost [Abstract]
Employee Cost	22. Employee Cost Employee Cost for the years ended December 31, 2021, 2022 and 2023 was comprised of the following: 2021 2022 2023 Wages and salaries Ps. 702,525 Ps. 900,596 Ps. 1,102,323 Other remunerations 107,198 133,237 164,011 Social benefits 91,357 116,581 154,563 Severance payments 22,390 13,401 16,901 Labor union fees 20,111 22,183 24,202 Taxes on employee benefits 13,977 19,987 30,064 PTU 70,127 56,531 96,455 Retirement employee benefits 33,151 35,530 51,452 Others 54,914 75,218 84,490 Ps. 1,115,750 Ps. 1,373,264 Ps. 1,724,461

Cost of improvements to concess

Cost of improvements to concession assets	12 Months Ended
	Dec. 31, 2023
Cost Of Improvements To Concession Assets [Abstract]
Cost of improvements to concession assets	23. Cost of improvements to concession assets As disclosed in Note 3.n, in conformity with IFRIC 12, the Company must recognize the revenues and costs of additions and improvements to concession assets, which they are obligated to perform at the airports as established by the MDP. The cost for such additions and improvements to concession assets is based on actual costs incurred by the Company in the execution of the additions or improvements, considering the investment requirements in the MDP, through bidding processes, the Company contracts third parties to carry out such construction. The amount of revenues for these services are equal to the amount of costs incurred, as the Company does not obtain any profit margin for these construction services. The amounts paid are set at market value. Cost of improvements to concession assets are comprised of the following as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Cost of improvements to concession assets Ps. 3,368,511 Ps. 4,846,404 Ps. 7,791,320

Other income - net

Other income - net	12 Months Ended
	Dec. 31, 2023
Disclosure Of Other Income Expense [Abstract]
Other income - net	24. Other income – net Other expenses (incomes) are comprised of the following as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Recovery insurance Ps. ( 5,885 ) Ps. ( 4,946 ) Ps. ( 6,295 ) Sale of fixed assets ( 2,062 ) ( 7,001 ) ( 5,365 ) Cancellation of non-eligible liabilities and provisions — ( 17,784 ) ( 24,948 ) Other income ( 23,265 ) ( 36,515 ) ( 27,724 ) Total other income ( 31,212 ) ( 66,246 ) ( 64,332 ) Repair of damage from natural disasters 9,346 3,105 18,262 Cost of retirement and disposal of fixed assets — 21,382 5,339 Other expenses 13,634 15,331 24,855 Total other expenses 22,980 39,818 48,456 Other expense (income) – Net Ps. ( 8,232 ) Ps. ( 26,428 ) Ps. ( 15,876 )

Finance cost - Net

Finance cost - Net	12 Months Ended
	Dec. 31, 2023
Disclosure Of Finance Income Expense [Abstract]
Finance cost - Net	25. Finance cost – Net The net finance (cost) income is comprised of the following for the years ended December 31, 2021, 2022 and 2023: 2021 2022 2023 Interest income from cash equivalents Ps. 361,683 Ps. 677,542 Ps. 1,094,923 Interest on recovered taxes 3,262 45,489 43,655 Gain on derivative financial instruments 51,656 6,765 - Gain in interest hedge - 64,942 253,991 Other 3,670 41,251 10,395 Total finance income 420,271 835,989 1,402,964 Interest cost from bank loans ( 196,582 ) ( 210,335 ) ( 679,027 ) Interest cost from hedges ( 280,395 ) ( 54,633 ) - Loss in market value - ( 4,069 ) - Other financing costs ( 39,481 ) ( 73,231 ) ( 70,478 ) Interest cost for debt securities ( 1,170,082 ) ( 2,113,650 ) ( 2,689,771 ) Total finance cost ( 1,686,540 ) ( 2,455,918 ) ( 3,439,276 ) Exchange gain 1,259,326 1,229,799 2,077,806 Exchange loss ( 1,020,987 ) ( 1,148,379 ) ( 2,418,517 ) Exchange (loss) gain - Net 238,339 81,420 ( 340,711 ) Finance cost - Net Ps. ( 1,027,930 ) Ps. ( 1,538,509 ) Ps. ( 2,377,023 )

Commitments

Commitments	12 Months Ended
	Dec. 31, 2023
Commitments [Abstract]
Commitments	26. Commitments a. On December 12, 2019, for Mexico´s airports, the SICT approved to the Company the MDP for the period 2020-2024. In August 2020, the Company presented to the Aeronautical Authority an adjustment proposal for the extraordinary review of the MDP due to the negative effects of the COVID-19 pandemic, postponing investment that were scheduled to conclude in 2024, now will end in 2026, which was authorized by authority in November 2020. Below are shown the investments committed through the period: Year Committed amount 2020 Ps. 2,936,500 2021 4,123,588 2022 3,517,909 2023 2,696,240 2024 2,527,851 Ps. 15,802,088 The committed amounts above are expressed in pesos of purchasing power as of December 31, 2017. b. In the same way AAJ approved the committed investments of the MDP for USD$ 111.7 million for MBJA and USD$ 101.4 million for PACKAL, through the 2020-2024 period. In December 2020, the AAJ granted MBJA and PACKAL the capital investment deferral for 2020 so it can start in June 2021. During 2021, 2022 and 2023, MBJA made investments for USD$ 4.6 million, USD$ 5.5 million and USD$ 11.6 million, respectively, and PACKAL for USD$ 1.0 million during 2022 and USD$ 2.6 million in 2023. c. In March 2022, the Federal Civil Aviation Agency (FCAA) authorized 100% compliance with the MDP during 2021. d. In March 2023, the Federal Civil Aviation Agency (FCAA) authorized 100% compliance with the MDP during 2022.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2023
Disclosure of contingent liabilities [abstract]
Contingencies	27. Contingencies a) Several municipalities have filed real estate tax claims against some airports in Mexico related to the land where the airports operate. Based on the opinion of its external legal counsel, the Company believes that there are no legal grounds for such claims. Therefore, the Company has initiated legal proceedings to invalidate the claims, and, where applicable, related foreclosures or other actions. Although no assurance can be given, the Company does not expect the resolutions to have any adverse effects on its financial position or profit or loss and other comprehensive income. On November 26, 2014, the Tijuana municipal authority issued a requirement for payment of property tax for the period from 2000 to 2014 in the amount of Ps. 234,780 , which was challenged again by the Company on December 19, 2014. A jurisdictional court granted the Company the suspension against acts of municipal authority establishing the amount of Ps. 234,780 for a bond as collateral, which has been challenged by judgment of invalidity as the Company believes that in previous proceedings it is already guaranteed part of the amount set by the Court, on June 19, 2018 the bond was exhibited before the Municipal Authority of Tijuana, Baja California for the amount of Ps. 122,926 . In October 2020, the Court issued a judgment adverse to the interests of the Company, for which an appeal for review was filed, which was admitted by the Superior Court of Justice on January 14, 2021. On June 28, 2022, in a plenary session, the Court confirmed the inadmissibility of the claim made by the airport. The company is in the process of challenging the second instance ruling. On August 24, 2022, an amparo lawsuit was filed before the responsible authority against the resolution of reference, which to date of this trial, the still pending to be resolved. Likewise, the Municipal Authority of Tijuana made the payment requirements for the property tax for the years 2015, 2016 and 2017, in the first quarter of the year 2020, 2021 and 2022 respectively, which are being challenged to date before the competent courts and are pending resolution Likewise, during the month of March 2023, the Municipal Authority of reference made a new requirement now with respect to the 2018 fiscal year, which is pending to be challenged. By virtue of this new requirement made by the Municipal Authority last April 26, 2023, the nullity lawsuit was admitted with which the Company will seek to nullify, in a legal manner, the effects of this requirement made in the month of March 2023. The Company continues with its challenge process. During the first quarter of 2024 the Federal Court will issue a resolution in this regard. b) Ejido El Zapote and Santa Cruz del Valle presented an appeal with jurisdictional authorities against the SICT and the Reforma Agraria, regarding the expropriation decrees issued to build the airport. In November 2010, the Court granted the protection of the federal justice to the Ejidos El Zapote and Santa Cruz del Valle, in the Guadalajara airport, instructing to replace the administrative procedure of expropriation due to a lack of notification to these Ejidos and declared the ineligibility of the Concession granted to the Guadalajara airport in 1998, in reference to managing, operating and developing the airport facilities. On July 10, 2012, the Court revoked this resolution and ordered the reinstatement of the actions in order to obtain more documentary evidence, for the trial with the Ejido El Zapote. On July 31, 2014, the court issued a favorable ruling for the Ejido El Zapote, which was challenged by the Company. On April 14, 2016, the appellate Court determined conclusively that, while it was true that the right of the Ejido to contest the appraisal with which it was compensated had been violated, it also determined that the land could not be returned to the complainant Ejido, as "incongruous" the declaration of invalidity of the concession granted to the Guadalajara airport. On January 13, 2017 the Secretaría de Desarrollo Agrario, Territorial y Urbano issued an appraisal for the value of a portion of the land in which Guadalajara airport is based, related to the appeal previously mentioned. This appraisal was made based on the expropriation decree of 1975. On June 30, 2017, the Court determined that the appeal was accomplished once the Ejido group was informed of the appraisal made by the competent authorities. On October 1, 2013, the Company received four summonses for Grupo Aeroportuario del Pacífico, S.A.B. de C.V. and Puerto Vallarta airport and various Federal Authorities in connection with four legal proceedings filed by the participants in the Ejido Valle de Banderas. The Ejido is claiming restitution or payment as compensation in respect of 154 hectares of land comprising this airport, besides the partial cancellation of the concession granted to the Puerto Vallarta airport. On January 24, 2014, the first audience was held where the Ejido ratified the lawsuit and the Company demanded the suspension of this process due to the incompetence of jurisdiction, as a result, the audience was delayed for three days, in order to give time to the Ejido to provide a rebuttal. The Company estimates that the court involved in this proceeding, located in the State of Nayarit, does not have jurisdiction, because the airport is located in the State of Jalisco, besides, this court is not competent to nullify an administrative act, as it is related to the concession’s title. The Court declared competent the Agrarian Court of Nayarit, a sentence which was favorable but currently challenged by the Federal Court. As a result of the objection, the Federal Superior Court declared the court of Guadalajara, Jalisco, as competent in three of them. Two of the three procedures are before the agrarian court of Jalisco pending to resolve, the incompetence by subject. The third procedure is awaiting the referral of the proceedings to the Guadalajara Court and a fourth procedure is still awaiting of the Agrarian Court of Nayarit for the last instance regarding jurisdiction over territory. During 2020, the jurisdiction was issued for their transfer to the Guadalajara Court and they are in their initial testing stage, so as of the date of issuance of the consolidated financial statements, these procedures are still pending resolution, these proceedings are still pending resolution. If the legal proceedings are resolved in such a way that adversely impact any of our airports, the Company’s management has other legal resources to challenge such resolutions. Additionally, under the Concession agreement, the Company has guarantees providing it with access to the airport’s land, and the Mexican government would be liable for any operational disruption caused by the Ejidos and would have to restore to the concessionaire the rights to use public property and compensate any economic damage to the airport. Thus, in the opinion of the Company and its legal counsel, no present obligation currently exists, therefore the Company has not recognized any provision regarding this matter. c) Federal, state and environmental protection laws regulate the Company’s operations. According to these laws, the passing of regulations relating to air and water pollution, environmental impact studies, noise control and disposal of dangerous and non-dangerous material has been considered. The Federal Environmental Protection Agency has the power to impose administrative, civil and criminal penalties against companies violating environmental laws. It is also entitled to close any facilities that do not meet legal requirements. As the date of the consolidated financial statements, the Company does not have any knowledge about sanctions against it.

Operating segment and geographi

Operating segment and geographic information	12 Months Ended
	Dec. 31, 2023
Disclosure of operating segments [abstract]
Operating segment and geographic information	28. Operating segment and geographic information All airports provide similar services to their customers as described in Note 20. The elimination of the investment of the Company in its subsidiaries is included under “Eliminations” along with any intersegment revenues and other significant intercompany operations. The following are the results, assets and liabilities by segments for the years ended December 31, 2021, 2022 and 2023: December 31, 2021 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 3,296,419 Ps. 1,944,451 Ps. 1,336,177 Ps. 2,003,087 Ps. 1,004,076 Ps. 341,493 Ps. 570,402 Ps. 1,487,850 Ps. 11,983,954 Ps. — Ps. — Ps. 11,983,954 Non-aeronautical services 783,252 431,706 389,823 839,580 454,519 70,135 131,977 343,913 3,444,905 217,536 — 3,662,441 Improvements to 1,463,854 876,292 285,667 520,812 93,205 17,148 8,947 102,587 3,368,511 — — 3,368,511 Total revenues 5,543,525 3,252,448 2,011,667 3,363,479 1,551,800 428,776 711,326 1,934,351 18,797,372 217,535 — 19,014,906 Total intersegment - - - - - - - - - 5,669,325 ( 5,669,325 ) — Income from 2,614,203 1,496,257 1,082,157 1,961,757 406,256 155,692 416,623 293,711 8,426,656 6,099,862 ( 5,669,325 ) 8,857,193 Interest income 85,209 45,691 32,470 53,578 6,232 11,269 15,054 62,551 312,056 1,729,291 ( 1,621,075 ) 420,271 Interest expense ( 529,299 ) ( 353,044 ) ( 130,077 ) ( 313,234 ) ( 161,147 ) ( 63,217 ) ( 70,528 ) ( 81,172 ) ( 1,701,717 ) ( 1,605,897 ) 1,621,075 ( 1,686,540 ) Loss on financial - - - - - - - - - 51,656 — 51,656 Depreciation and ( 390,393 ) ( 255,470 ) ( 176,563 ) ( 261,466 ) ( 86,642 ) ( 74,653 ) ( 476,300 ) ( 218,049 ) ( 1,939,536 ) ( 111,002 ) — ( 2,050,539 ) Share of gain of associate - - - - - - - - - 1 — 1 Income before income 2,228,136 1,199,952 1,017,326 1,754,654 487,332 111,711 377,149 297,886 7,474,146 6,024,442 ( 5,669,325 ) 7,829,263 Income taxes expense ( 543,421 ) ( 139,062 ) ( 227,123 ) ( 481,674 ) 49,911 247 ( 86,781 ) ( 117,711 ) ( 1,545,614 ) ( 239,932 ) — ( 1,785,546 ) Total assets 14,067,167 9,152,856 5,529,201 6,884,814 2,938,320 1,877,408 1,904,465 6,030,099 48,384,330 52,475,232 ( 45,536,476 ) 55,323,085 Total liabilities 9,342,510 5,975,158 3,198,249 5,465,234 2,494,668 1,067,543 1,187,783 1,964,209 30,695,355 29,082,250 ( 24,883,120 ) 34,894,485 Investments in associates - - - - - - - - - 34 — 34 Net cash flows provided 3,082,428 3,080,746 1,298,955 2,326,916 799,786 296,118 512,406 632,890 12,030,246 ( 840,512 ) ( 94,289 ) 11,095,446 Net cash flow used in ( 1,961,546 ) ( 971,466 ) ( 392,886 ) ( 758,682 ) ( 208,497 ) ( 62,412 ) ( 87,309 ) ( 328,445 ) ( 4,775,825 ) ( 193,483 ) — ( 4,969,308 ) Net cash flow used in ( 2,571,291 ) ( 1,512,134 ) ( 894,687 ) ( 1,572,262 ) ( 329,444 ) ( 212,676 ) ( 652,150 ) 4,775 ( 7,739,869 ) 388,344 — ( 7,351,525 ) Additions to non-current as assets 8,549,694 5,363,861 2,676,621 3,828,149 5,751,567 1,073,645 987,253 3,290,029 31,520,818 1,084,094 — 32,604,913 December 31, 2022 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 4,562,120 Ps. 2,690,693 Ps. 2,278,063 Ps. 2,711,345 Ps. 1,689,682 Ps. 457,013 Ps. 760,779 Ps. 2,187,039 Ps. 17,336,734 Ps. — Ps. — Ps. 17,336,734 Non-aeronautical services 877,101 532,955 524,261 1,093,300 693,603 79,181 154,845 415,586 4,370,832 826,406 — 5,197,238 Improvements to 2,474,815 751,422 523,993 624,893 109,715 74,231 33,868 253,467 4,846,404 — — 4,846,404 Total revenues 7,914,036 3,975,070 3,326,317 4,429,538 2,493,000 610,425 949,492 2,856,092 26,553,970 826,406 — 27,380,376 Total intersegment — — — — — — — — — 8,894,827 ( 8,894,827 ) — Income from operations 3,897,415 2,227,358 1,992,568 2,739,855 1,122,272 275,292 605,139 676,820 13,536,720 9,172,302 ( 8,894,827 ) 13,814,195 Interest income 133,432 118,479 79,159 68,588 31,943 23,532 25,661 103,587 584,383 2,500,313 ( 2,248,707 ) 835,989 Interest expense ( 767,773 ) ( 532,742 ) ( 215,845 ) ( 356,813 ) 25,841 ( 83,366 ) ( 84,479 ) ( 142,388 ) ( 2,157,565 ) ( 2,547,060 ) 2,248,707 ( 2,455,918 ) Loss on financial — — — — — — — — — 6,765 — 6,765 Depreciation and ( 439,418 ) ( 341,674 ) ( 196,793 ) ( 302,051 ) ( 491,075 ) ( 86,112 ) ( 80,874 ) ( 284,653 ) ( 2,222,650 ) ( 90,671 ) — ( 2,313,321 ) Share of gain of associate — — — — — — — — — 1 — 1 Income before income 3,250,931 1,802,135 1,822,081 2,404,830 965,731 208,469 535,377 641,154 11,630,708 9,539,805 ( 8,894,827 ) 12,275,686 Income taxes expense ( 880,041 ) ( 239,072 ) ( 465,912 ) ( 666,377 ) ( 250,796 ) ( 22,788 ) ( 128,532 ) ( 96,269 ) ( 2,749,790 ) ( 340,425 ) — ( 3,090,212 ) Total assets 16,826,327 9,563,874 7,153,346 6,783,782 2,302,148 1,959,100 1,845,541 6,345,646 52,779,764 51,005,573 ( 43,279,996 ) 60,505,341 Total liabilities 11,965,643 6,636,931 4,310,601 4,975,334 2,296,332 1,138,198 1,161,069 2,325,171 34,809,270 28,813,099 ( 22,945,082 ) 40,677,296 Investments in associates — — — — — — — — — 118 — 118 Net cash flows provided 3,525,596 2,519,921 1,414,508 1,968,907 1,397,299 336,156 503,619 1,256,571 12,922,577 140,039 ( 542,910 ) 12,519,706 Net cash flow used in ( 3,677,863 ) ( 1,416,545 ) ( 1,579,955 ) ( 780,692 ) ( 204,113 ) ( 128,091 ) ( 138,418 ) ( 642,938 ) ( 8,568,615 ) 9,595,410 — ( 8,482,383 ) Net cash flow used in ( 247,552 ) ( 1,325,895 ) 228,761 ( 1,691,110 ) ( 942,311 ) ( 174,446 ) ( 512,371 ) ( 393,570 ) ( 5,058,494 ) ( 9,376,386 ) — ( 4,925,702 ) Additions to non-current 11,473,157 6,111,133 4,035,010 4,151,889 5,372,863 1,079,844 1,051,393 3,421,157 36,696,446 1,194,251 — 37,890,697 December 31, 2023 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 5,266,036 Ps. 2,915,378 Ps. 2,492,164 Ps. 2,932,155 Ps. 1,804,975 Ps. 525,222 Ps. 923,323 Ps. 2,408,142 Ps. 19,267,395 Ps. — Ps. — Ps. 19,267,395 Non-aeronautical services 1,041,913 622,543 561,976 1,169,048 800,061 98,269 182,829 437,237 4,913,873 1,251,556 — 6,165,429 Improvements to 4,271,867 450,925 1,715,824 376,172 206,137 37,558 185,069 547,769 7,791,320 — — 7,791,320 Total revenues 10,579,816 3,988,846 4,769,964 4,477,375 2,811,173 661,049 1,291,221 3,393,145 31,972,588 1,251,556 — 33,224,144 Total intersegment — — — — — — — — — 8,369,155 ( 8,369,155 ) — Income from operations 4,619,800 2,294,571 2,137,339 2,851,985 895,296 337,981 761,752 786,858 14,685,583 8,822,285 ( 8,369,155 ) 15,138,713 Interest income 196,807 132,182 146,952 149,515 118,052 28,305 44,140 149,386 965,340 3,545,745 ( 3,108,120 ) 1,402,964 Interest expense ( 1,227,357 ) ( 557,143 ) ( 468,036 ) ( 417,251 ) 21,900 ( 90,792 ) ( 118,086 ) ( 189,167 ) ( 3,045,932 ) ( 3,501,465 ) 3,108,120 ( 3,439,276 ) Loss on financial — — — — — — — — — — — — Depreciation and ( 459,556 ) ( 421,742 ) ( 230,168 ) ( 326,769 ) ( 467,968 ) ( 99,270 ) ( 87,899 ) ( 332,729 ) ( 2,426,100 ) ( 119,602 ) — ( 2,545,702 ) Share of gain of associate — — — — — — — — — 1 — 1 Income before income 3,500,714 1,847,204 1,682,813 2,408,417 814,105 242,928 652,492 697,638 11,846,310 9,284,535 ( 8,369,155 ) 12,761,690 Income taxes expense ( 1,012,193 ) ( 272,352 ) ( 465,744 ) ( 674,719 ) ( 190,094 ) ( 47,872 ) ( 180,660 ) ( 132,545 ) ( 2,976,177 ) ( 95,912 ) — ( 3,072,090 ) Total assets 19,923,075 9,411,058 8,067,761 7,375,756 1,829,445 1,983,026 2,193,605 6,606,148 57,389,875 66,607,919 ( 56,552,935 ) 67,444,859 Total liabilities 1,185,166 504,424 714,059 754,806 2,579,087 285,351 403,847 1,287,445 7,714,185 39,892,672 ( 1,106,645 ) 46,500,212 Investments in associates — — — — — — — — — - — - Net cash flows provided 3,829,956 2,471,376 1,916,070 2,415,125 2,034,734 346,523 698,647 958,450 14,670,883 250,927 ( 986,955 ) 13,934,854 Net cash flow used in ( 5,623,472 ) ( 828,233 ) ( 1,939,152 ) ( 607,268 ) ( 330,259 ) ( 96,579 ) ( 253,738 ) ( 636,395 ) ( 10,316,421 ) 5,772,710 ( 6,548,446 ) ( 11,092,156 ) Net cash flow used in ( 132,785 ) ( 2,081,188 ) ( 784,133 ) ( 1,543,711 ) ( 1,109,162 ) ( 221,136 ) ( 275,360 ) ( 475,945 ) ( 6,623,420 ) 8,724,660 ( 6,891,002 ) ( 4,789,761 ) Additions to non-current 16,440,266 6,444,268 5,728,023 4,432,137 4,451,408 1,068,774 1,227,213 3,978,379 43,770,469 2,150,649 — 45,921,118 Non-current assets are comprised of Machinery, equipment, Improvements to leased assets, Improvements to concession assets, Airport concessions, Rights of use of airport facilities, Other acquired rights, Right-of-use assets and Other assets. The unrealized exchange loss, net amounts (a non-cash item) disclosed in the consolidated statements of cash flow relates mainly to Other Companies segments, and comes from bank loans denominated in foreign currency. The amounts shown in the eliminations column relates to the intercompany transactions and balances being eliminated to arrive at consolidated figures, such as, personnel services, parking operations, income and financial expenses, equity method, investments in subsidiaries, amongst the most important. - Geographic information – All subsidiaries of the Company operate in Mexico and Jamaica. The financial information presented above covers the different regions in which these airports operate. Segment revenue has been based on the geographic location of the customers and non-current segment assets were based on the location of the assets. Montego Bay and Kingston airports corresponds to the Region of Jamaica with geographic revenue of Ps. 1,696,338 , Ps. 2,201,495 and Ps. 3,653,334 during the years ended December 31, 2021, 2022 and 2023 respectively and non-current assets of Ps. 5,973,780 , Ps. 5,417,519 and Ps. 4,964,249 as of December 31, 2021, 2022 and 2023 respectively. Geographic revenue from customers located in Mexico amounted to Ps. 16,813,441 , Ps. 23,727,042 and Ps. 29,179,397 for the years ended December 31, 2021, 2022 and 2023 and non-current assets physically located in Mexico totaled Ps. 30,687,386 , Ps. 32,473,178 and Ps. 41,265,702 as of December 31, 2021, 2022 and 2023 respectively. - Major Customers – The Company has no dependence on a particular customer, as 52.5 %, 52.8 % and 48.3 % of the total revenues for 2021, 2022 and 2023, respectively, corresponds to the passenger charges that are paid by passengers upon use of the Company’s airport facilities, that is collected by the airlines to be subsequently reimbursed to the airports, and are covered by the airlines through guarantees issued in favor of the airports. Without the revenues from passenger charges that airlines collect on behalf of the Company, no one customer represents more than 10 % of the consolidated revenues. - Major suppliers – The Company has no dependence on a specific supplier, due to, no one supplier represents more than 10 % of its capital investments in productive assets and/or of the total operating costs.

Foreign currency transactions

Foreign currency transactions	12 Months Ended
	Dec. 31, 2023
Foreign exchange rates [abstract]
Foreign currency transactions	29. Foreign currency transactions a. Transactions denominated in foreign currency for the years ended December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 (In thousands of U.S. dollars) Revenues from aeronautical and non-aeronautical services 156,021 233,910 283,180 Revenues for recovery expenses 854 1,232 1,441 Technical assistance fees 6,190 7,687 7,054 Other expenses (1) 80,007 116,663 168,687 (1) Includes interest for the years ended December 31, 2021, 2022 and 2023 by USD$ 7.5 million, USD$ 8.8 million and USD$ 8.8 million, respectively. b. The exchange rates in effect on the dates of the consolidated financial statements and its issuance date were as follows: December 31, Feb 26, 2021 2022 2023 2024 Mexican pesos per one U.S. dollar (Note 3.o) Ps. 20.5835 Ps. 19.3615 Ps. 16.8935 Ps. 17.1210

Transactions with related parti

Transactions with related parties	12 Months Ended
	Dec. 31, 2023
Disclosure of transactions between related parties [abstract]
Transactions with related parties	30. Transactions with related parties According to the definitions of control established in IFRS, the Company does not have a company controlling its operations, however, according to these definitions, the following companies are considered related parties: a. Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. AMP represents an entity with significant influence over the operation of the Company, since it has representation on the Board of Directors, participates in the policy-making processes, maintains material transactions, appoints officers and provides essential technical information, but without exercising control over the Company. No other Stockholder fulfills this definition. Transactions with AMP, were entered into at prices comparable to those for transactions with independent parties and were as follows: 2021 2022 2023 AMP, entity with significant influence Expenses: Technical assistance fees Ps. 526,220 Ps. 756,648 Ps. 851,320 In 1999, GAP and AMP entered into a technical assistance and transfer-of-technology agreement whereby AMP and its stockholders agreed to render administrative and advisory services and transfer industry technology and know-how to GAP in Mexico in exchange for consideration. The agreement’s original 15-year term may be automatically renewed for successive five-year terms, with the approval of the stockholders, unless one party gives a termination notice to the other at least 60 days prior to the effective termination date. Only the Stockholders’ Meeting has the authority to decide the non-renewal or deny the renewal of the agreement. If GAP decides to cancel or renew the agreement, GAP needs the approval of at least 51 % of the holders of Series B shares other than AMP or any party related to AMP, according to the definition of the participation agreement signed on August 25, 1999 among the SICT, GAP in Mexico, its strategic partner and the Stockholders of the strategic partner. On August 25, 2014, the initial term was renewed for five additional years. On August 25, 2019, the initial term of the Technical Assistance agreement between the Company and AMP expired and in the same date it was automatically renewed for an additional five years, in accordance with Clause 5.2 of the agreement. According to the agreement, as of January 1, 2000, the Company committed to pay AMP annual consideration of USD$ 7,000,000 for the years 2000 and 2001 and, beginning in 2002, the greater of USD$ 4,000,000 (these amounts are subject to adjustment based on the CPI) or 5 % of GAP’s consolidated operating income only for the Mexican airports, defined as earnings before interest income or expense, calculated prior to deducting the technical assistance fee, income taxes, depreciation and amortization. The balance as of December 31, 2021, 2022 and 2023 was as follows: : 2021 2022 2023 AMP, entity with significant influence: Accounts payable Ps. 394,208 Ps. 621,722 Ps. 722,923 AMP is also entitled to the refund of expenses incurred in the rendering of services provided for in the agreement. b. Accounts receivable with other related parties that are in the consolidated statement of financial position as of December 31, 2021, 2022 and 2023, are integrated as follows: 2021 2022 2023 Accounts receivable: Especialistas en Alta Cocina, S.A. de C.V. (Independent director) Ps. — Ps. 2 Ps. 24 Fly by Wings, S.A. de C.V. (Independent director) Ps. 6,473 Ps. — Ps. — Las Nuevas Delicias Gastronómicas, S. de R.L. de C.V. Ps. 808 Ps. — Ps. — Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) — 35 76 Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) Ps. — Ps. — Ps. 2,265 c. Transactions with other related parties that are included in the consolidated statement of profit or loss and other comprehensive income as of December 31, 2021, 2022 and 2023, are as follows: 2021 2022 2023 Commercial revenues: Otayconnect, S. de R. L. de C.V. (Shareholder) Ps. 1,387 Ps. 1,631 Ps. 1,681 Las Nuevas Delicias Gastronómicas, S. de R. L. de C.V. Ps. 7,669 Ps. 10,985 Ps. 8,645 Fly by Wings, S.A. de C.V. (Independent director) Ps. 25,128 Ps. 38,259 Ps. 40,325 Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) Ps. — Ps. 35 Ps. 19 Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) Ps. — Ps. — Ps. 5,486 2021 2022 2023 Technical advisory: Ingeniería y Economía del Transporte, S.A. (Shareholder) Ps. 8,711 Ps. — Ps. 14,620 d. The total short term employee benefits paid to key management personnel or directors, for the years ended December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 Management - short term Ps. 59,987 Ps. 70,699 Ps. 89,974 Independent directors (7) Ps. 6,511 Ps. 7,856 Ps. 9,093

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Presentation of leases for lessee [abstract]
Leases	31. Leases The Company leases space for its corporate offices under renewed operating lease agreements for a term of three and five years , counted as of June 2021 and March 2022 , and will end in September 2026 . The monthly rent to pay was Ps. 1,435 . Base rent is subject to increases in accordance with the INPC and the CPI. The expense in pesos for income amounted was Ps. 12,641 , Ps. 17,057 and Ps. 20,940 , for December 31, 2021, 2022 and 2023, respectively. In addition to the rent described above, the Company has entered into other contracts for the rental of other assets, the amounts of which are not material. – Leases as lessor a) The Company receives payments from the leasing of spaces inside the commercial area of the airports, which have been classified as operating leases. The future minimum lease payments associated with such non-cancelable in Mexico leases is as follows: 2021 2022 2023 Less than one year Ps. 1,320,582 Ps. 1,478,921 Ps. 2,122,505 One to two years 914,749 902,437 1,607,033 Two to three years 594,693 526,668 1,041,070 Three to four years 368,601 138,238 724,253 Four to five years 58,594 57,803 190,564 More than five years 53,271 56,108 144,767 Ps. 3,310,490 Ps. 3,160,175 Ps. 5,830,192 b) Future minimum rental payments under non-cancelable leases in MBJA and PACKAL are as shown in the following table (in thousands of USD Dollars): 2021 2022 2023 Less than one year USD$ 9,979 USD$ 11,451 USD$ 14,432 One to two years 8,029 10,129 13,974 Two to three years 7,394 9,341 12,835 Three to four years 7,253 9,044 4,302 Four to five years 6,514 6,021 157 More than five years 990 6,248 - USD$ 40,159 USD$ 52,234 USD$ 45,700 During the years ended December 31, 2021, 2022 and 2023, the Company recognized income from leasing activities of Ps. 2,804,718 , Ps. 3,857,886 and Ps. 4,542,719 , respectively, as part of the unregulated revenues in the consolidated statements of profit or loss and other comprehensive income. Future minimum rentals do not include the contingent rentals that may be paid under certain commercial leases on the basis of a percentage of the lessee’s monthly revenues in excess of the monthly minimum guaranteed rent. Contingent rentals for the years ended December 31, 2021, 2022 and 2023 are disclosed under the caption “Revenues from sharing of commercial activities” in Note 20.

New accounting standards not ye

New accounting standards not yet in effect	12 Months Ended
	Dec. 31, 2023
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
New accounting standards not yet in effect	32. New accounting standards not yet in effect The Company has not applied the following new and revised IFRSs that have been issued but are not yet effective: Standard Effective as of IFRS 17– Insurance Contracts 1 January 1, 2023 Amendments IAS 1 January 1, 2023 Amendments IAS 1 and IFRS 2 January 1, 2023 Amendments IAS 8 January 1, 2023 Amendments IAS 12 January 1, 2023 Classification of current or non-current liabilities and current liabilities with covenants (amendments to IAS 1) The amendments issued in 2020 and 2022 are intended to clarify the requirements for determining whether a liability is current or non-current and require new disclosures for non-current liabilities that are subject to future obligations. The amendments apply to annual periods beginning on or after January 1, 2024. As shown in Notes 16 the Company has secured bank loans and promissory notes that are subject to specific covenants. While the liabilities are classified as non-current as of December 31, 2023, a future default on the related obligations may require the Company to repay the liabilities from the maturity dates set forth in the contracts. The Company is in the process of evaluating the impacts on the modifications to the classifications of these liabilities and related disclosures. Vendor financing arrangements (amendments to IAS 7 and IFRS 7) The amendments introduce new disclosures related to vendor financing arrangements that assist users of financial statements in assessing the effects of these arrangements on an entity's liabilities and cash flows and on the entity's exposure to liquidity risk. The amendments are effective for annual periods beginning on or after January 1, 2024. The Company´s management anticipate that the application of these amendments will not have a material impact on the Company consolidated financial statements in future periods should such transactions arise. Other accounting standards (amendments to IFRS 16 and IAS 21) The following new accounting standards and amendments to existing accounting standards are not expected to have a significant impact on the Company's consolidated financial statements. • Lease liability on a sale and leaseback (amendments to IFRS 16) • Amendments to IAS 21 (lack of ability to exchange currencies)

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2023
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent events	33. Subsequent events On March 20, 2024, we issued 30.0 million in long-term unsecured debt securities for Ps. 3.0 billion. The issuance was made in two tranches: i) Ps. 1,384.8 million under the ticker symbol “GAP 24-L” with a variable interest rate of TIIE-28 plus 25 basis points , with principal due at maturity on March 17, 2027 , and ii) Ps. 1,615.2 million under the ticker symbol “GAP 24-2L” with interest due every 182 days at a fixed annual rate of 9.94 %, with the principal due at maturity on March 12, 2031 . The proceeds of this issuance were allocated to the payment of the bond certificates under the ticker symbol “GAP 19” issued on March 27, 2019, and maturing on March 22, 2024 , for Ps. 3.0 billion. The accompanying consolidated financial statements were authorized for issuance in the Company’s annual report on Form 20-F, by the Chief Executive Officer and the Chief Financial Officer of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. on April 29, 2024, hereby updated for subsequent events, to be filed with the United States Securities and Exchange Commission.

Material accounting policies (P

Material accounting policies (Policies)	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies [Abstract]
Financial instruments	a. Financial instruments i. Recognition and initial measurement Trade account receivables are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognized when the Company becomes party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus, for an item not at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. A commercial debtor without a significant financing component is initially measured at the transaction price. ii. Classification and subsequent measurement financial assets and liabilities. Financial assets All regular way purchases or regular incomes of financial assets are recognized and derecognized on a trade date basis. Purchases or income from regular services are purchases or income from services of financial assets that require the delivery of assets within the period established by regulation or common market practices. All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification of the financial assets. Financial asset that meets the following conditions is subsequently measured at amortized cost: • the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and • the contractual terms of the financial asset give rise to specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Debt instruments that meet the following conditions are measured subsequently at Fair Value Trough Other Comprehensive Income (FVTOCI): • the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling the financial assets; and • Its contractual terms give rise to specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. By default, all other financial assets are measured subsequently at fair value through profit or loss. This election is made individually on the initial recognition date. – Financial assets – Business model assessment The Company makes an assessment of the objective of the business model in which a financial asset a level of trade account receivables because this best reflects the way the business is managed and information is provided to management. Repurchase of the Company’s common stock is recognized and deducted directly in equity. No gain or loss is recognized in profit or loss at the purchase, sale, issue or cancellation of the Company’s own equity instruments. – Offsetting Even when the Company has the legally enforceable right, in certain cases, for a compensation of financial assets and liabilities, as of the date of this consolidated financial statements, the Company does not have the intention of compensating a liability with an asset, nor expect in the short term to require it. Therefore, deposits received in guarantee are presented separately from accounts receivable.
Cash and cash equivalents	b. Cash and cash equivalents – Cash and cash equivalents consist mainly of bank deposits in checking accounts and readily available daily investments of cash surpluses with immediate availability as well as cash equivalents designates for expenditure, held in trust (see Note 5). Cash is stated at nominal value and cash equivalents are valued at fair value that does not exceed their market value; the yields, which are recognized as interest income as it accrues.
Machinery, equipment and improvements on leased assets	c. Machinery, equipment and improvements on leased assets – Recognition and measurement – Machinery, equipment and improvements to leased assets are recognized at acquisition cost less accumulated depreciation and any accumulated impairment losses. The acquisition cost includes expenses directly attributable to the acquisition of the asset. When significant parts of an asset of machinery, equipment and improvements to leased assets have different useful lives, they are accounted for separately as a component of the asset. Gains and losses from sales or retirements of machinery, equipment and improvements to leased assets are determined comparing the proceeds from the sale or retirement against the book value of machinery, equipment and improvements to leased assets and are recognized net in other income in the consolidated statement of profit and loss and other comprehensive income. – Subsequent costs – The cost to replace a part or item of machinery, equipment and improvements to leased assets are recognized in the value of the asset when it is probable that future economic benefits associated with that part will flow to the Company and its cost can be measured reliably. The net value of the replaced item is derecognized at its net book value. Minor maintenance costs are recognized in the consolidated statement of profit and loss and other comprehensive income. – Depreciation – Depreciation is calculated over the depreciable amount, which is the cost of an asset, or other substitute value of that cost based on the straight-line method, this is the value that reflects more certainty the expected pattern of consumption of future economic benefits implicit in the asset. The Company does not determine residual values ​​for machinery, equipment, improvements to leased assets as they are not considered to be material. – Depreciation of machinery and equipment is recognized in the consolidated statement of profit and loss and other comprehensive income and is calculated under the straight-line method based on the useful lives of the related assets. Also, improvements to leased assets are amortized using the straight-line method based on the remaining useful life of the improvements or the lease term, whichever is shorter. The estimated useful life and the depreciation method are reviewed at the end of each year, and the effect of any changes in the recorded estimate is recognized on a prospective basis. Lands are not depreciated. The estimated useful lives for the current period and comparative period are as follows: Useful life Annual Machinery and equipment 10 10 % Office furniture and equipment 10 10 % Computer equipment 3.3 – 4 25 % - 30 % Transportation equipment 4 – 5 20 % - 25 % Communication equipment 3.3 – 4 – 10 10 % - 25 % - 30 % Improvements on leased assets 10 10 %
Intangible assets	d. Intangible assets – Improvements to concession assets – Improvements to concession assets are accounted for as improvements that are made pursuant to the MDP and improvements carried out by the daily operation of the Company’s airports. All infrastructure investments made ​​by the airports will be returned to the Mexican government or the government of Jamaica as applicable at the end of the term of the Concession. Under the Company’s concession agreements, through the MDP agreed with each government every five years, the Company is committed to carry out various improvements, upgrades and additions to each of its airports on an annual basis in the case of Mexican airports and every five years in Jamaica. In exchange for investing in those additions and upgrades, each government grants the Company the right to obtain benefits for services provided using those assets. The Company, as the operator of the concession assets, recognizes an intangible asset as it receives a right granted by each government to charge users for the public service associated with the use of its airports. Minor maintenance costs are recognized in the consolidated statement of profit and loss and other comprehensive income as they are incurred. – Airport concessions – The Company recognized an intangible asset of the Concession granted by the SICT to manage and operate each of the airports in Mexico for 50 years since its acquisition. In regards to MBJA, the Company recognized an intangible asset at the fair value of the concession to operate and develop that airport until 2033 according to the determination of fair values resulting from the acquisition of DCA and MBJA in accordance with IFRS 3 Business Combinations . Likewise, PACKAL recognized an intangible asset for the amount specified in the contract with the AAJ for the right to operate the airport at the time control was assumed and for a period of 25 years . – Rights to use airport facilities – Rights to use airport facilities in Mexico are recorded based on the acquisition cost of the assets recorded by ASA and transferred to the Company according to the Concession granted, in order to manage, operate and develop them during the Concession term. In MBJA and PACKAL no rights to use airport facilities were identified. – Other acquired rights – These rights related to payments made by the Company after the date the Mexican concessions were granted, in order to early-terminate certain long-term lease contracts that existed at that time between ASA and third-party leaseholders, these rights are recorded based on their acquisition cost. In MBJA and PACKAL there are no other acquired rights. – Amortization – After its initial recognition, intangible assets are valued at acquisition cost plus capitalized borrowing costs, less accumulated amortization and accumulated impairment losses. Amortization is recognized in the consolidated statement of comprehensive income under the straight line method applied to the shorter between the estimated period of future economic benefits the intangible assets will generate, and the concession period, from the date they are available for use. Amortization periods for the current and comparative period are as follows: Period Annual Improvements to concession assets 12.5 – 20 5 % - 8 % Airport concessions 18 – 25 – 49 2 % - 4 % - 5.5 % Rights to use airport facilities 10 – 49 2 % - 10 % Other acquired rights 44 – 48 2 % The amortization method and useful lives are reviewed at each year end date and adjusted prospectively if necessary.
Capitalized borrowing costs	e. Capitalized borrowing costs – Machinery and equipment, as well as improvements to concession assets are measured at historical cost and when they are considered qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use, are added to the cost of those assets, until the time such assets are substantially ready for their intended use. Investment income earned on the temporary investment of specific borrowings while they remain used is deducted from the borrowing costs eligible for capitalization.
Impairment of financial and non-financial assets (tangible and intangible)	f. Impairment of financial and non-financial assets (tangible and intangible) – Financial assets – The Company recognizes a loss allowance for expected credit losses on investments in debt instruments that are measured at amortized cost or at FVTOCI, lease receivables, trade receivables and contract assets, as well as on financial guarantee contracts. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Company always recognizes lifetime ECL for trade receivables, contract assets and lease receivables. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value of money where appropriate. For all other financial instruments, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECL. Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECL represents the portion of lifetime ECL that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. – Definition of default The Company considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: • when there is a breach of financial covenants by the debtor; or • information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Company, in full (without taking into account any collateral held by the Company). Irrespective of the above analysis, the Company considers that default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. – Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; (d) it is becoming increasingly probable that the borrower will enter bankruptcy or other financial reorganization; or (e) the disappearance of an active market for that financial asset because of financial difficulties. – Non-financial assets – Non-financial assets of the Company are assessed at each period end date to determine whether there is any indication of impairment. If there is such an indication of impairment, management estimates the recoverable amount. The recoverable amount of an asset or cash-generating unit is the higher of the asset´s value in use and fair value less costs of disposal. To determine the asset’s value in use, the estimated future cash flows are discounted to present value using an appropriate discount rate before tax that reflects current market conditions in relation to the time value of money and the risks specific to the asset. For purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating unit or CGU). An impairment loss is recognized immediately in profit and loss. The individual airports of the Company in Mexico cannot be considered as separate cash-generating units, as the bidding process, in which it decided to sell up to 15 % of the shares representing the capital stock of the holding company Shares of the companies that were received for the concession, and made by the Mexican Federal Government that included the package of twelve airports, and therefore the Company is required to operate and maintain all 12 airports independently of the results they generate individually. Considering the above, if there are indicators of impairment that exist, the Company performs an impairment assessment on a consolidated basis with Mexican companies. Moreover, the value of the assets of MBJA and PACKAL are individually valued at the end of each period to determine whether there are indications of impairment to be single separate cash-generating units. When an impairment loss is reversed in subsequent periods, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimated recoverable amount, so that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had an impairment loss not been recognized for the asset (or CGU) in prior years. A reversal of an impairment loss is recognized immediately in profit and loss, unless the relevant asset is recognized on a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. The CGU´s are tested for impairment annually or more frequently when there are indications that the CGU may be impaired. If the recoverable amount of a CGU is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill, if it exists, and is allocated to the CGU and then to the other assets of the CGU pro rata basis and based on the book value of each asset within the CGU. Any impairment loss of goodwill is recognized directly in profit and loss.
Derivative financial instruments and hedge accounting	g. Derivative financial instruments and hedge accounting – The Company uses derivative financial instruments, specifically interest rate CAPS and SWAPS, to hedge its exposure to the risk of an increase in the interest rate arising primarily from debt instruments. Derivatives are initially recognized at fair value at the date the derivative contract is entered into and subsequently remeasured at fair value at the end of each reporting period. The gain or loss is recognized in the consolidated profit or loss statement immediately, unless the derivative is designated as a hedging instrument and is considered to be effective. In which case the gain or loss is recognized in other comprehensive income. The timing of the recognition of the hedging instrument in earnings will depend on the nature of the hedge. The Company may designate certain instruments as hedges for accounting purposes if at inception of the hedge, it documents the relationship between the hedging instrument and the hedged item, as well as the risk management and management strategy objectives for undertaking various hedging transactions. Additionally, at the inception of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting the exposure to changes in fair value or changes in cash flows of the hedged item attributable to the hedged risk, which is when the hedges meet all of the following hedge accounting requirements: • there is an economic relationship between the hedging instrument and the hedged item; • the effect of credit risk does not dominate the value of the changes that were related to the economic relationship; and • the coverage ratio of the hedges is the same as the result of the amount of the hedged item that the Company actually covers and the amount of the hedging instrument that the Company actually uses to cover that amount of the hedged item. If a hedge fails to meet the coverage effectiveness requirement related to the hedging relationship, but the risk management objective for that designated hedging relationship remains the same, the Company adjusts the hedging relationship (i.e. rebalance coverage) to meet the qualification criteria again. Cash flow hedges The effective portion of changes in the fair value of derivatives and other qualifying hedging instruments that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated under the financial instrument of cash flow hedge reserve, limited to the cumulative change in fair value of the hedged item from inception of the hedge. The gain or loss relating to the ineffective portion is recognized immediately in profit or loss, and is included in the ‘financial cost’ line item. Amounts previously recognized in OCI and accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss, in the same line as the recognized hedged item. However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously recognized in other comprehensive income and accumulated in equity are removed from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability. This transfer does not affect other comprehensive income. Furthermore, if the Company expects that some or all of the loss accumulated in the cash flow hedge reserve will not be recovered in the future, that amount is immediately reclassified to profit or loss. The Company discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria (after rebalancing, if applicable). This includes instances when the hedging instrument expires or is sold, terminated or exercised. The discontinuation is accounted for prospectively. Any gain or loss recognized in other comprehensive income and accumulated in the cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in cash flow hedge reserve is reclassified immediately to profit or loss.
Business combinations	h. Business combinations – Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Company, liabilities assumed by the Company to the former owners of the acquiree and the equity interests issued by the Company in exchange for control of the acquiree. Acquisition-related costs are generally recognized in profit or loss and other comprehensive income statement as incurred. Transaction costs, different from those associated with the issuance of debt or capital, and incurred by the Company in connection with a business combination are expensed as incurred.
Other intangible assets	i. Other intangible assets – Costs incurred in the development phase, as well as other intangible assets that meet certain requirements and which the Company has determined will have future economic benefits, are capitalized and amortized based on the straight-line method. Expenditures that do not meet such requirements, as well as research costs, are recorded in the results of the period in which they are incurred.
Leases	j. Leases – The Company has consistently applied the accounting policies to all periods presented in these consolidated financial statements. The Company recognizes the right-of-use assets and lease liabilities for most leases, that is, these leases are in the consolidated statement of financial position in the short and long term, except for short term leases (12 months or less) and those of low value , for these leases, the Company recognizes rent payments as an operating expense under the straight-line method through the term of the lease, unless another method is more representative of the pattern of time in which the economic benefits from the consumption of the leased assets. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease contract. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance fixed payments; • variable lease payments that depend on an index or a rate, initially measured using the index or; • amounts expected to be payable under a residual value guarantee; • the exercise price under a purchase option that the Company is reasonably certain to exercise, and • lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option. Amortization of right of use asset – After initial recognition, amortization is recognized in the consolidated statements of profit or loss in accordance with the straight-line method applied to the period of the lease contract from the commencement date of the leased asset. Lease payments are allocated between financial expenses and the reduction of lease obligations in order to achieve a constant interest rate on the remaining balance of the liability. Financial expenses are charged directly to profit or loss for the year within the finance cost line item. – As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. When the Company is an intermediate lessor, it accounts for its interests in the head lease and the sub-lease separately. It assesses the lease classification of a sub-lease with reference to the right-of-use asset arising from the head lease, not with reference to the underlying asset. If a head lease is a short-term lease to which the Company applies the exemption described above, then it classifies the sub-lease as an operating lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term. The initial direct costs incurred in the negotiation and arrangement of the operating lease are added to the book value of the leased asset and recognized under a straight line through the term of the lease. The outstanding amounts of financial leases are recognized as receivable leases for the amount of the net investment in the leases. Income from financial leases is allocated to accounting periods to reflects a constant periodic rate of return on net insoluble investment with respect to leases. If an arrangement contains lease and non-lease components, then the Company applies the policy to allocate the consideration in the contract.
Provisions and contingent liabilities	k. Provisions and contingent liabilities – Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, an account receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Provisions are classified as current or noncurrent based on the period of time estimated to meet the obligations covered. A contingent liability is a possible obligation that arises from a past event and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain events not wholly within the control of the Company, or a present obligation that arises from a past event but 1) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or 2) the amount of the obligation cannot be measured with sufficient reliability. A contingent liability is not recognized in the consolidated financial statements, but rather is disclosed unless the probability of an outflow of resources embodying economic benefits is remote.
Direct employee benefits	l. Direct employee benefits – The Company provides its employees in Mexico and abroad with different types of benefits. In Mexico, the liabilities for direct employee benefits are recognized based on the services rendered by employees, considering their most recent salaries. These benefits primarily include statutory employee profit sharing (PTU) payable, compensated absences, vacations and vacation premium and other incentives. The PTU is recorded in the consolidated statement of profit or loss when it is incurred and presented under operating cost.
Employee benefits	m. Employee benefits – The seniority premium liability is calculated by independent actuaries based on the projected unit credit method using nominal interest rates. The measurements of the defined benefit liability, which includes actuarial gains and losses and the effect of the asset ceiling, are recognized immediately in other comprehensive income. The Company has determined the net interest income for the defined benefit liability net of the period applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit liability (asset), considering any change in the liability (asset) for net defined benefit during the period as a result of contributions and benefits payments. Net interest expense and other expenses related to defined benefit plans are recognized in profit and loss in the year. The past service cost is recognized in the profit or loss in the year in which the plan was amended. Interest is calculated using the discount rate at the beginning of the period the balance of the defined benefit obligation. Defined benefit costs are classified as follows: – Cost of service (including current service cost, past service cost and gains and losses on reductions and compensations). – Interest expenses. – Remeasurements. The Company presents the first two components of defined benefit cost as an expense in the cost of services. The reduction and early liquidation of obligations are recognized as past service costs. Contributions to benefit plans of defined contribution retirement are recognized as expenses overtime as the employees render services that give them the right to contributions. Remeasurements of the net defined benefit liability, which comprises actuarial gains and losses and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in Other Comprehensive Income. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit or loss. The Company recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs. Any liability for compensation / vendors is recognized when the Company can no longer withdraw the offer of compensation which creates a constructive obligation and / or when the Company recognizes related restructuring costs.
Revenue recognition	n. Revenue recognition –Aeronautical and non-aeronautical revenues are recognized at their fair value, in the same period subsequent to the time passengers depart, planes land or other services are provided, as applicable considering that the events that occur and services that are rendered in any given month are invoiced and recognized within that same month. – Aeronautical services – The majority of the revenues in México are derived from rendering aeronautical services, related to the use of airport facilities by airlines and passengers. These revenues are regulated by the SICT through a “maximum rate” per “workload unit.” The maximum rate is the maximum amount of revenues per workload unit that may be earned at an airport each year from regulated revenue sources. A workload unit is currently equivalent to one terminal passenger (excluding passengers in transit) or 100 kilograms (220 pounds) of cargo. Moreover, in MBJA and PACKAL aeronautical revenues correspond to the fee for passengers and security, which are collected by airlines who also invoice other charges for landing and parking aircraft. – Revenues from non-aeronautical services – Revenues from non-aeronautical services consist mainly of leasing of commercial space at the airport terminals (other than space deemed essential to airline operations), car parking, access fees charged to third parties providing food catering and other services at the airports, other miscellaneous revenues and royalties for the use of Company´s brands. Commercial space within the terminals is leased through operating lease agreements, based on either a monthly fixed rent variable charges based on the higher between a minimum monthly rent or a percentage of the lessee’s monthly revenues. Rental income from the Company’s leases is recognized on a straight-line basis over the term of the relevant lease. – Revenues and cost of improvements to concession assets – In conformity with IFRIC 12, the Company recognizes revenues and the associated costs of improvements to concession assets which it is obligated to perform at the airports as established by the MDP. Revenues represent the value of the exchange between the Company and the government with respect to the improvements, given that the Company constructs or provides improvements to the airports as obligated under the MDP and in exchange, the government grants the Company the right to obtain benefits for services provided using those assets. The Company has determined that its obligations per the MDP should be considered to be a revenue-earning activity as all expenditures incurred to fulfill the MDP are included in the maximum tariff it charges its customers and therefore it recognizes the revenue and expense in profit or loss when the expenditures are performed. The cost for such additions and improvements to concession assets is based on actual costs incurred by the Company in the execution of the additions or improvements, considering the investment requirements in the MDP. Through bidding processes, the Company contracts third parties to carry out such construction. The amount of revenues for these services are equal to the amount of costs incurred, as the Company does not obtain any profit margin for these construction services. The services are contracted with independent third parties, and the assignment of its execution is carried out through a bidding process.
Foreign currency transactions	o. Foreign currency transactions – Transactions in currencies other than the functional currency of the Company (foreign currencies) are recognized using exchange rates prevailing on the dates in which the transactions occur. At the end of each reporting period, monetary items denominated in foreign currencies are converted at the exchange rates prevailing at that time. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency at the exchange rates prevailing at the date of the consolidated financial statements. Exchange fluctuations are recorded in the results of the period within the financial costs and presented as exchange gain or loss, on a net basis in the consolidated profit or loss and other comprehensive income. Non-monetary items that are measured at historical cost in a foreign currency are converted at the exchange rate at the date of the transaction. Foreign currency differences are generally recognized in profit or loss and presented within finance costs. However, currency translation reserve arising from the translation of the following items are recognized in OCI: – an investment in equity securities designated as at FVOCI; – a financial liability designated as a hedge of the net investment in a foreign operation to the extent that the hedge is effective; – and qualifying cash flow hedges to the extent that the hedges are effective.
Conversion of foreign operations	p. Conversion of foreign operations – The assets and liabilities of foreign operations and the fair value adjustments arising from the acquisition, are translated at the exchange rates prevailing at the reporting date. Revenues and expenses of foreign operations are translated at the average exchange rate for the period of transactions. The differences associated with foreign currency translation of foreign operations to the presentation currency (pesos) are recognized in other comprehensive income and presented in the foreign currency translation reserve in equity.
Income taxes	q. Income taxes – Current income tax is recorded in the income statement of the year in which it is incurred. The expense for income taxes includes both the current tax and deferred tax. Deferred and current tax are recognized in the consolidated statement of profit or loss, except when they are related to items recognized in other comprehensive income, or directly in equity, in which case the deferred tax are also recognized in other comprehensive income or directly in equity, respectively. Current tax expense is the tax payable that is determined for the year, using tax rates enacted or substantially enacted at the reporting date, plus any adjustment to tax payable in respect of previous years. Taxable income differs from profit or loss "income before income taxes" reported in the consolidated statements of comprehensive income because there are items of income or expense that are taxable or deductible in other years and items that will never be taxable or deductible. Deferred income tax is calculated by applying the statutory rate for temporary differences, resulting from comparing the accounting and tax assets and liabilities, and when applicable, the benefits from tax loss carryforwards (that are paid in previous years and expected to be recovered in future periods in accordance with the rules established in the tax laws, to the extent that it is probable the existence of future taxable profit that can be applied against such tax benefits) and certain tax credits. The Company has determined that the overall minimum tax payable under the Pillar 2 model of the Organization for Economic Cooperation and Development's Inclusive Framework on Base Erosion and Profit Shifting (Pillar 2 income taxes) falls within the regulatory framework of IAS 12 Income Taxes. The Company has determined that the effects indicated by the standard would not be applicable to it and in case of occurrence would be before the application of the temporary mandatory exemption of the deferred tax accounting for the impacts of the complementary tax and would account for it as a current tax when it is incurred. The rates applied to determine the deferred tax are those that correspond to the year in which it is expected the reversal of the temporary difference. The Company did not recognize deferred taxes for the following items: – Initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor tax results. – Differences relating to investments in subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future and where the Company has the power to control the reversal date. – At the time of any transaction, that does not affect the accounting or tax result and does not give rise to temporary differences, taxable and deductible.
Earnings per share	r. Earnings per share – Basic earnings per common share are calculated by dividing consolidated net income by the weighted average number of outstanding shares during the period, adjusted by repurchased shares retained in treasury. The Company does not have any potentially diluted shares; and therefore, basic and diluted earnings per share are the same.
Finance cost and finance income	s. Finance cost and finance income – Finance income comprises interest income from investments in debt securities, changes in the market value of financial assets at FVTPL and gains on hedging instruments that are recognized in the consolidated statements of comprehensive income, among other concepts. Interest income is recognized when it is probable that the economic benefits will flow to the Company and the amount can be reliably measured. Interest income is recorded on a regular basis, with reference to the capital invested and the effective interest rate. Finance cost comprise interest costs of loans net of interest cost capitalized on qualifying assets, changes in the market value of profit or loss and financial assets at FVTPL, losses on hedging instruments that are recognized in the consolidated statement of profit or loss comprehensive income, interest paid to the tax authorities, among other items. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in the consolidated statement of profit or loss comprehensive income, using the effective interest method. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to: – the gross carrying amount of the financial asset; or – the amortized cost of the financial liability.
Operating segments	t. Operating segments – An operating segment is a component of the Company:1) that is engaged in business activities from which it may earn revenue and incur expenses, including revenues and expenses relating to transactions with other components of the Company, 2) whose operating results are regularly reviewed by Company’s chief operating decision maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance, and 3) for which discrete financial information is available. The Company has determined that its Chief Executive Officer is its CODM. Each of the airports of the Company represents an operating segment. The Company has determined that its reportable segment, based on quantitative thresholding testing, to be the Guadalajara, Tijuana, Puerto Vallarta, San José del Cabo, Montego Bay, Hermosillo and Guanajuato airports. The operating segment information relating to the remaining seven airports are combined and reported under the “Other airports”. The corresponding information related with SIAP (a company that provides highly qualified professional services), CORSA (a company that provides specialized operational services in aeronautical industry), PCP (a company that manages the parking lot operation), ADP (company that provides commercial services), IEM (a company subleasing the cargo operation areas and hangars), AHP (company that manages the operation of hotels), Fundación GAP, DCA, as well as the Company’s own operation (including investments in subsidiaries), was combined and included under the “Other Companies”. Segment profit and loss is determined based on income before income taxes. The accounting policies used in reporting segment information are the same as those used in the preparation of these consolidated financial statements, except for those investments in subsidiaries that are accounted for under the equity method for purposes of determining segment assets and segment profit and loss reported under the “Other Companies”.
Cash flow statement	u. Cash flow statement – The Company presents cash flows from operating activities using the indirect method, in which the net income is adjusted for the effects of transactions that do not require cash flows including those associated with investing and financing activities. Additionally, the Company has elected to present cash paid for interest as part of the financing activities and cash received from interest income as part of its operating activities.

Basis of presentation (Tables)

Basis of presentation (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Basis Of Presentation [Abstract]
Schedule of Consolidated Subsidiaries	The consolidated financial statements include those of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. and its subsidiaries in which the Company has control, for the years ended December 31, 2021, 2022 and 2023. The consolidated subsidiaries are as follows: Company % Location Activity Aeropuerto de Aguascalientes, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto del Bajío, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Guadalajara, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Hermosillo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de La Paz, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Los Mochis, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Manzanillo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Mexicali, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Morelia, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Puerto Vallarta, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de San José del Cabo, S.A. de C.V. 99.99 % Mexico Operation of airport Aeropuerto de Tijuana, S.A. de C.V. 99.99 % Mexico Operation of airport Corporativo de Servicios Aeroportuarios, S.A. de C.V. (CORSA) 99.99 % Mexico Provides personnel services Fundación Grupo Aeroportuario del Pacífico, A.C. (Fundación GAP) 99.99 % Mexico Non-profit Organization dedicated to social Puerta Cero Parking, S.A. de C.V. (PCP) 99.99 % Mexico Operation of parking lot Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. (SIAP) 99.99 % Mexico Administrative services Aerocomercializadora del Pacifico, S.A. de C.V. (ADP) 99.99 % Mexico Operation of infrastructure and Desarrollo de Concesiones Aeroportuarias, S.L. (DCA) 100.0 % Spain Management administration, maintenance, MBJ Airports Limited (MBJA) 74.50 % Jamaica Operation of airport PAC Kingston Airport Limited (PACKAL) 100 % Jamaica Operation of airport GA del Pacífico es do Brasil, LTDA 99.99 % Brazil No operation Inmuebles Especializados Matrix, S.A. de C.V. (IEM) * 100 % Mexico Subleasing of cargo operation areas and hangars Aerohoteles del Pacífico, S.A. de C.V. (AHP) * 100 % Mexico Operation of hotels with other integrated services * These subsidiaries are consolidated since 2023.
Schedule of Income and Expenses of Foreign Operations	Income and expenses of foreign operations are translated at the average exchange rate for the period of transactions. During 2021, 2022 and 2023, the average exchange rate were as follows: Currency 2021 2022 2023 Pesos / USD Ps. 20.2813 Ps. 20.1254 Ps. 17.7665 USD / Euros USD$ 1.1835 USD$ 1.0539 USD$ 1.0816

Material accounting policies (T

Material accounting policies (Tables)	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies [Abstract]
Summary of Estimated Useful Lives For Current Period and Comparative Period	The estimated useful lives for the current period and comparative period are as follows: Useful life Annual Machinery and equipment 10 10 % Office furniture and equipment 10 10 % Computer equipment 3.3 – 4 25 % - 30 % Transportation equipment 4 – 5 20 % - 25 % Communication equipment 3.3 – 4 – 10 10 % - 25 % - 30 % Improvements on leased assets 10 10 %
Summary of Amortization Periods For Current Period and Comparative Period	Amortization periods for the current and comparative period are as follows: Period Annual Improvements to concession assets 12.5 – 20 5 % - 8 % Airport concessions 18 – 25 – 49 2 % - 4 % - 5.5 % Rights to use airport facilities 10 – 49 2 % - 10 % Other acquired rights 44 – 48 2 %

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Summary of Financial Instruments Held by the Company	As of December 31, 2021, 2022 and 2023, financial instruments held by the Company are comprised of the following: December 31, December 31, December 31, Financial assets Cash and cash equivalents Ps. 13,332,877 Ps. 12,371,464 Ps. 10,055,211 Trade accounts receivables net 1,720,475 2,368,342 2,251,229 Derivative financial instruments 89,711 292,697 167,696 Financial liabilities at amortized cost Short and long-term debt securities Ps. 22,500,000 Ps. 26,457,588 Ps. 31,255,588 Current and long-term bank loans 5,360,908 7,887,749 9,312,108 Accounts payable (1) 3,321,865 2,696,573 2,743,873 Financial liabilities at Fair Value Derivative financial instruments 71,387 51,205 26,990 Liabilities for assets in lease 58,966 61,625 52,691 (1) Include suppliers, other suppliers, AMP and other accounts payable
Summary of Exposure to Credit Risk and Expected Credit Losses for Accounts Receivable	The following tables presents information on the exposure to credit risk and expected credit losses for accounts receivable from customers as of December 31, 2021, 2022 and 2023. Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 1,577,211 Ps. - No 1 to 30 days past due 9.70 % 107,521 10,417 No 31 to 60 days past due 26.80 % 27,605 7,407 No 61 to 90 days past due 49.40 % 51,288 25,326 No More than 90 days past due 100 % 44,125 44,125 Yes Legal 100 % 69,128 69,128 Yes Ps. 1,876,878 Ps. 156,403 Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 2,244,320 Ps. - No 1 to 30 days past due 7.00 % 87,863 6,174 No 31 to 60 days past due 17.30 % 38,892 6,716 No 61 to 90 days past due 34.60 % 15,526 5,369 No More than 90 days past due 100 % 97,221 97,221 Yes Legal 100 % 87,141 87,141 Yes Ps. 2,570,963 Ps. 202,621 Balance of the trade account receivables Weighted Balance of the Amount of Credit Current (not past due) 0 % Ps. 2,083,956 Ps. - No 1 to 30 days past due 3.5 % 124,985 4,413 No 31 to 60 days past due 13.00 % 48,939 6,354 No 61 to 90 days past due 16.90 % 4,955 839 No More than 90 days past due 100 % 100,540 100,540 Yes Legal 100 % 79,090 79,090 Yes Ps. 2,442,465 Ps. 191,236
Summary of Company's Contractual Maturities for its Financial Liabilities, Including the Interest to be Paid	The following is a table with a summary of the Company’s contractual maturities for its financial liabilities, including the interest to be paid, as of December 31, 2023 : December 31, 2023 Weighted Less than 1 From 1 to 3 From 3 From 1 year More than Total Long-term debt securities (fixed rate) Ps. — Ps. — Ps. — Ps. 8,098,000 Ps. 7,280,000 Ps. 15,378,000 Long-term debt securities (variable rate) — 3,000,000 — 12,877,588 — 15,877,588 Fixed rate loans — — — 3,226,659 193,377 3,420,036 Variable rate bank loans — 67,574 4,762,742 1,061,756 — 5,892,072 Fixed rate interest 8.35 % 12,762 434,088 1,022,247 4,644,615 1,762,620 7,876,332 Variable rate interest 9.35 % 191,709 526,772 1,169,969 1,794,146 — 3,682,596 Cash flow hedges 6.04 % 21,664 56,088 111,846 24,285 — 213,883 Trade accounts payable and other payables N/A 470,275 1,338,476 — — — 1,808,751 AMP N/A — — 722,923 — — 722,923 'Liabilities for assets in lease N/A 1,820 3,814 15,928 31,130 — 52,692 Ps. 698,230 Ps. 5,426,812 Ps. 7,805,655 Ps. 31,758,179 Ps. 9,235,997 Ps. 54,924,873
Summary of Sensitivity Analysis of the Company Financial Assets and Liabilities	The following is a sensitivity analysis of the Company financial assets and liabilities denominated in USD, if the peso were to depreciate or appreciate by 10%, which is the amount management considers reasonably possible of occurring at year end: USD amounts Peso amounts Peso amounts Peso amounts Thousands of U.S. dollars: Financial assets: 483,751 8,172,243 7,429,311 8,989,466 Cash and cash equivalents 21,540 Ps. 363,882 Ps. 330,802 Ps. 400,271 Trade accounts receivable 505,291 8,536,125 7,760,113 9,389,737 Financial liabilities: Accounts payable ( 68,524 ) ( 1,157,602 ) ( 1,052,366 ) ( 1,273,363 ) Bank loans ( 314,447 ) ( 5,312,108 ) ( 4,829,189 ) ( 5,843,318 ) ( 382,971 ) Ps. ( 6,469,710 ) Ps. ( 5,881,555 ) Ps. ( 7,116,681 ) Net asset position 122,320 Ps. 2,066,415 Ps. 1,878,558 Ps. 2,273,056
Summary of Variable Interest Rates to the Company is Exposed had been 100 Basis Points (Higher) or Lower Than the Interest Rate	The Company has financial debt denominated in pesos and U.S. dollars, which accrues interest at a variable rate based on TIIE 28-days and SOFR 1-month , respectively. If on the 2023 of year-end closing date the variable interest rates to which the Company is exposed had been 100 basis points (higher) or lower than the interest rate at year-end with the other variables remaining constant , the effect on net income and stockholders’ equity for the years ended December 31, 2021, 2022 and 2023 would have been as follows: 2021 2022 2023 Effect in case of interest rate increase in 100 basis points Variable rate long term debt Ps. ( 150,135 ) Ps. ( 240,679 ) Ps. ( 300,056 ) Effect in case of interest rate decrease in 100 basis points Variable rate long term debt Ps. 150,135 Ps. 240,679 Ps. 300,056
Summary of Interest Rate Profile of Company Interest-bearing Financial Instruments	The interest rate profile of the Company interest-bearing financial instruments as of December 31, 2021, 2022 and 2023 is as follows: 2021 2022 2023 Fixed-rate instruments Financial liabilities Ps. ( 12,265,065 ) Ps. ( 15,017,675 ) Ps. ( 18,798,036 ) Effect of interest rate swaps ( 9,800,000 ) ( 6,968,075 ) ( 6,709,527 ) Ps. ( 22,065,065 ) Ps. ( 21,985,750 ) Ps. ( 25,507,563 ) Variable-rate instruments Financial liabilities ( 15,595,843 ) ( 19,327,663 ) ( 21,769,660 ) Effect of interest rate swaps 9,800,000 6,968,075 6,709,527 Ps. ( 5,795,843 ) Ps. ( 12,359,588 ) Ps. ( 15,060,133 )
Summary of Items Designated as Hedged Items	As of December 31, 2021, 2022 and 2023, the amounts at the reporting date relating to items designated as hedged items were as follows: 2021 2022 2023 Interest rate risk Variable-rate instruments Change in value used for Ps. ( 51,285 ) Ps. ( 44,898 ) Ps. ( 226,307 ) Cash Flow hedge reserve 29,658 130,624 60,720
Summary of Items Designated as Hedging Instruments and Hedge Ineffectiveness	The amounts relating to items designated as hedging instruments and hedge ineffectiveness as of December 31, 2021, 2022 and 2023, were as follows: 2021 2022 2023 Interest rate risk Interest rate swaps Nominal amount Ps. 8,300,000 Ps. 6,968,075 Ps. 6,709,527 Carrying amount 29,658 130,624 60,720 Line item in the consolidated statement of financial position where the hedging instrument is included Derivative financial instruments (liabilities) Changes in the value of the hedging instrument recognized in OCI Ps. ( 727,474 ) Ps. 123,197 Ps. ( 120,038 ) 'Line item in profit or loss affected by the reclassification Finance costs Amount reclassified from costs of hedging reserve to profit or loss Ps. ( 12,095 ) Ps. 21,040 Ps. 20,175
Schedule of Reconciliation by Risk Category of Components of Equity and Analysis of OCI Items and Net of Tax	The following tables provides a reconciliation by risk category of components of equity and analysis of OCI items and net of tax, resulting from cash flow hedge accounting as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Cash flow hedges Hedge Reserve Hedge Reserve Hedge Reserve Balance on January 1 Ps. ( 471,107 ) Ps. 29,658 Ps. 130,624 Changes in fair value 727,474 123,197 ( 120,038 ) Amount reclassified to profit or loss ( 12,095 ) 21,040 20,175 Changes in deferred tax asset ( 214,614 ) ( 43,271 ) 29,959 Balance at December 31 Ps. 29,658 Ps. 130,624 Ps. 60,720
Summary of Decrease in Interbank Interest Rates (Basis Points)	The fair value of these instruments is exposed to decreases in interbank interest rates, such exposure is included in the sensitivity table of derivative financial instruments. The Company estimates that an increase in the reference rates would have similar exposures, but opposite. Decrease in interbank interest rates (basis points) Likely Possible Stress Type of derivative, value or contract Hedge type (25 bps) (50 bps) (100 bps) Hedge accounting derivatives Cash flow Ps. ( 11,148 ) Ps. ( 22,348 ) Ps. ( 44,906 ) Total effect on fair value Ps. ( 11,148 ) Ps. ( 22,348 ) Ps. ( 44,906 )
Summary of Ratio of the Shareholders' Equity to Total Liabilities	The following is the ratio of stockholders’ equity to total liabilities of the Company at the end of the reporting period: 2021 2022 2023 Shareholders’ equity –controlling interest Ps. 19,288,380 Ps. 18,638,866 Ps. 19,781,783 Total liabilities 34,894,485 40,677,296 46,500,212 Ratio of total Shareholders’ equity – controlling interest to liabilities 0.6 0.5 0.4

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalents	As of December 31, 2021, 2022 and 2023, the balances are comprised of the following: December 31, December 31, December 31, Cash Ps. 1,475,210 Ps. 2,857,459 Ps. 1,796,444 Investments of cash surpluses 10,656,679 8,497,057 8,258,622 Cash equivalents designated for expenditure, held in trust in short term 1,200,988 1,016,948 145 Total Ps. 13,332,877 Ps. 12,371,464 Ps. 10,055,211

Trade accounts receivable - n_2

Trade accounts receivable - net (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Trade Accounts Receivable [Abstract]
Summary of Trade Accounts Receivable	As of December 31, 2021, 2022 and 2023, the trade accounts receivable was comprised of the following: December 31, December 31, December 31, Trade accounts receivable Ps. 1,876,878 Ps. 2,570,963 Ps. 2,442,465 Expected credit loss of the year ( 156,403 ) ( 202,621 ) ( 191,236 ) Ps. 1,720,475 Ps. 2,368,342 Ps. 2,251,229
Summary of Movements in Allowance For Doubtful Accounts	The movements for allowance for expected credit loss are recognized under operating cost in the consolidated statement of profit or loss and other comprehensive income. 2021 2022 2023 Beginning balance Ps. ( 146,953 ) Ps. ( 156,403 ) Ps. ( 202,621 ) Allowance for ECL ( 53,464 ) ( 73,579 ) ( 43,348 ) Reversal of allowance for ECL 44,014 27,361 54,733 Ending balance Ps. ( 156,403 ) Ps. ( 202,621 ) Ps. ( 191,236 )
Summary of Past Due Balances of Accounts Receivable	The following are past due balances of accounts receivable, for which there has not been reserve of allowance for expected credit loss, according to the Company’s policy and their maturity date: December 31, December 31, December 31, Accounts receivables past due from 1 to 30 days Ps. 91,697 Ps. 75,581 Ps. 124,985 Accounts receivables past due 31 to 60 days 24,029 31,162 48,939 Accounts receivables past due 61 to 90 days 8,005 16,572 17,409 Accounts receivables past due more than 90 days 12,762 36,306 5,967 Ps. 136,493 Ps. 159,621 Ps. 197,300
Summary of Percentage of Main Clients of Company with Relation to Total of Trade Accounts Receivable	The following is the percentage of the main clients of the Company in relation to the total of the trade accounts receivable, segregating the accounts receivable of airport services (SAE) and the passengers charges (TUA) that correspond to the amounts that airlines recover from passengers on behalf of the Company and subsequently pay: December 31, 2021 December 31, 2022 December 31, 2023 % receivable % receivable % receivable % receivable % receivable % receivable Concesionaria Vuela Compañía de Aviación, 23.8 % 2.0 % 24.5 % 2.1 % 20.9 % 2.3 % Aeroenlaces Nacionales, S.A. de C.V. 15.6 % 1.3 % 16.2 % 1.1 % 19.0 % 1.7 % Aerovías de México, S.A. de C.V. 8.5 % 0.5 % 9.8 % 0.6 % 7.5 % 0.6 % American Airlines, Inc. 4.8 % 0.6 % 4.5 % 1.7 % 3.5 % 1.9 %

Machinery, equipment and impr_2

Machinery, equipment and improvements on leased assets (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property Plant and Equipment	As of December 31, 2021, 2022 and 2023, the machinery, equipment and improvements on leased assets are comprised as follows: Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 3,341,641 Ps. 978,160 Ps. ( 63,035 ) Ps. 31,600 Ps. 4,288,366 Office furniture and equipment 368,966 53,795 ( 49,003 ) 887 374,645 Computer equipment 1,079,601 405,069 ( 66,536 ) 8,607 1,426,741 Transportation equipment 103,801 16,717 ( 8,161 ) 603 112,960 Communication equipment 29,694 29,511 ( 1,000 ) — 58,205 Improvements on leased assets 57,954 59,829 — — 117,783 Total investment 4,981,657 1,543,081 ( 187,735 ) 41,697 6,378,700 Accumulated depreciation: Machinery and equipment ( 1,738,876 ) ( 341,394 ) 52,447 ( 25,960 ) ( 2,053,783 ) Office furniture and equipment ( 180,199 ) ( 27,370 ) 14,549 ( 1,575 ) ( 194,595 ) Computer equipment ( 814,964 ) ( 136,602 ) 49,043 ( 7,233 ) ( 909,756 ) Transportation equipment ( 57,809 ) ( 19,127 ) 3,380 ( 785 ) ( 74,341 ) Communication equipment ( 19,647 ) ( 2,269 ) 610 — ( 21,306 ) Improvements on leased assets ( 23,930 ) ( 6,769 ) — — ( 30,699 ) Total accumulated depreciation ( 2,835,425 ) ( 533,531 ) 120,029 ( 35,553 ) ( 3,284,480 ) Net amounts Ps. 2,146,232 Ps. 1,009,550 Ps. ( 67,706 ) Ps. 6,144 Ps. 3,094,220 Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 4,288,366 Ps. 1,015,511 Ps. ( 45,232 ) Ps. ( 68,772 ) Ps. 5,189,873 Office furniture and equipment 374,645 54,093 ( 8,024 ) ( 4,202 ) 416,512 Computer equipment 1,426,741 391,251 ( 83,642 ) ( 12,175 ) 1,722,175 Transportation equipment 112,960 33,852 ( 4,104 ) ( 2,185 ) 140,523 Communication equipment 58,205 4,250 ( 470 ) ( 3 ) 61,982 Improvements on leased assets 117,783 71,717 ( 4,499 ) — 185,001 Total investment 6,378,700 1,570,674 ( 145,971 ) ( 87,337 ) 7,716,066 Accumulated depreciation: Machinery and equipment ( 2,053,783 ) ( 357,057 ) 40,760 39,674 ( 2,330,406 ) Office furniture and equipment ( 194,595 ) ( 32,218 ) 5,091 2,526 ( 219,196 ) Computer equipment ( 909,756 ) ( 217,491 ) 49,286 10,354 ( 1,067,607 ) Transportation equipment ( 74,341 ) ( 22,223 ) 1,459 1,342 ( 93,763 ) Communication equipment ( 21,306 ) ( 4,883 ) 363 — ( 25,826 ) Improvements on leased assets ( 30,699 ) ( 22,449 ) 2,138 — ( 51,010 ) Total accumulated depreciation ( 3,284,480 ) ( 656,321 ) 99,097 53,896 ( 3,787,808 ) Net amounts Ps. 3,094,220 Ps. 914,353 Ps. ( 46,874 ) Ps. ( 33,441 ) Ps. 3,928,258 Balance as of Additions Disposals Currency Balance as of Investment: Machinery and equipment Ps. 5,189,873 Ps. 766,872 Ps. ( 41,829 ) Ps. ( 138,775 ) Ps. 5,776,141 Office furniture and equipment 416,512 71,385 ( 8,371 ) ( 7,325 ) 472,201 Computer equipment 1,722,175 359,100 ( 27,855 ) ( 32,568 ) 2,020,852 Transportation equipment 140,523 41,840 ( 7,943 ) ( 3,920 ) 170,500 Communication equipment 61,982 254 ( 1,183 ) ( 8 ) 61,045 Property and improvements on leased assets 185,001 378,284 — — 563,285 Total investment 7,716,066 1,617,735 ( 87,181 ) ( 182,596 ) 9,064,024 Accumulated depreciation: Machinery and equipment ( 2,330,406 ) ( 454,682 ) 41,829 43,869 ( 2,699,390 ) Office furniture and equipment ( 219,196 ) ( 39,489 ) 7,339 2,618 ( 248,728 ) Computer equipment ( 1,067,607 ) ( 319,495 ) 27,855 17,372 ( 1,341,875 ) Transportation equipment ( 93,763 ) ( 25,681 ) 5,784 1,942 ( 111,718 ) Communication equipment ( 25,826 ) ( 5,172 ) 988 — ( 30,010 ) Property and improvements on leased assets ( 51,010 ) ( 29,010 ) — — ( 80,020 ) Total accumulated depreciation ( 3,787,808 ) ( 873,529 ) 83,795 65,801 ( 4,511,741 ) Net amounts Ps. 3,928,258 Ps. 744,206 Ps. ( 3,386 ) Ps. ( 116,795 ) Ps. 4,552,283
Summary of Net Balances of Machinery, Equipment and Improvements on Leased Assets	As of December 31, 2021, 2022 and 2023, the net balances of machinery, equipment and improvements on leased assets are: December 31, December 31, December 31, Net amounts: Machinery and equipment Ps. 2,234,583 Ps. 2,859,467 Ps. 3,076,751 Office furniture and equipment 180,050 197,316 223,473 Computer equipment 516,985 654,568 678,977 Transportation equipment 38,619 46,760 58,782 Communication equipment 36,899 36,156 31,035 Property and improvements on leased assets 87,084 133,991 483,265 Total amounts Ps. 3,094,220 Ps. 3,928,258 Ps. 4,552,283

Improvements to concession as_2

Improvements to concession assets - net (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about service concession arrangements [abstract]
Summary of Improvements to Concession Assets	As of December 31, 2021, 2022 and 2023, the improvements to concession assets are comprised as follows: Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 17,627,214 Ps. 379,965 Ps. ( 24,144 ) Ps. 928,723 Ps. 120,768 Ps. 19,032,526 Construction in-progress 2,684,629 3,586,390 — ( 928,723 ) 10,282 5,352,578 Total investment 20,311,843 3,966,355 ( 24,144 ) — 131,050 24,385,104 Accumulated amortization ( 6,548,003 ) ( 945,086 ) 13,837 — ( 48,000 ) ( 7,527,252 ) Net amounts Ps. 13,763,840 Ps. 3,021,269 Ps. ( 10,307 ) Ps. — Ps. 83,050 Ps. 16,857,852 Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 19,032,526 Ps. 346,931 Ps. ( 29,567 ) Ps. 2,997,862 Ps. ( 241,843 ) Ps. 22,105,909 Construction in-progress 5,352,578 4,233,640 — ( 2,997,862 ) ( 20,144 ) 6,568,212 Total investment 24,385,104 4,580,571 ( 29,567 ) — ( 261,987 ) 28,674,121 Accumulated amortization ( 7,527,252 ) ( 995,671 ) 14,068 — 95,227 ( 8,413,628 ) Net amounts Ps. 16,857,852 Ps. 3,584,900 Ps. ( 15,499 ) Ps. — Ps. ( 166,760 ) Ps. 20,260,493 Balance as of Additions Divestitures Transfers Currency Balance as of Investment: Improvements to concession assets Ps. 22,105,909 Ps. 3,466,108 Ps. ( 45,609 ) Ps. 1,474,633 Ps. ( 497,455 ) Ps. 26,503,586 Construction in-progress 6,568,212 7,311,966 — ( 1,474,633 ) ( 35,647 ) 12,369,898 Total investment 28,674,121 10,778,074 ( 45,609 ) - ( 533,102 ) 38,873,484 Accumulated amortization ( 8,413,628 ) ( 1,578,061 ) 10,496 — 104,953 ( 9,876,240 ) Net amounts Ps. 20,260,493 Ps. 9,200,013 Ps. ( 35,113 ) Ps. - Ps. ( 428,149 ) Ps. 28,997,244
Summary of the Net Amounts of Improvements to Concession Assets	As of December 31, 2021, 2022 and 2023, the net amounts of improvements to concession assets are: Total balance as of December 31, December 31, December 31, Net amounts: Improvements to concession assets Ps. 11,505,274 Ps. 13,692,281 Ps. 16,627,346 Construction in-progress 5,352,578 6,568,212 12,369,898 Total amounts Ps. 16,857,852 Ps. 20,260,493 Ps. 28,997,244

Airport Concessions (Tables)

Airport Concessions (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about service concession arrangements [abstract]
Summary of Values of Airport Concessions and Rights to Use Airport Facilities	The table below shows the values of airport concessions and rights to use airport facilities as of December 31, 2021, 2022 and 2023: Acquisition cost Ps. 15,938,359 assigned to: Rights to use airport facilities (Note 10): Runways, aprons, platforms Ps. 519,057 Buildings 577,270 Other facilities 91,241 Land 930,140 2,117,708 Airport concessions 13,820,651 Ps. 15,938,359
Summary of Value of Concessions	The value of the concessions as of December 31, 2021, 2022 and 2023 is as follows: December 31, December 31, December 31, Mexican airport concessions Ps. 13,820,651 Ps. 13,820,651 Ps. 13,820,651 Concession airport MBJA (fair value on date of 176,086,000 ) (1) 3,624,466 3,409,289 2,974,709 Concession airport NMIA (upfront fees on date of 7,146,500 ) 147,100 138,367 120,729 Less - accumulated amortization (2) ( 7,263,696 ) ( 7,699,609 ) ( 8,137,101 ) Ps. 10,328,521 Ps. 9,668,698 Ps. 8,778,988 (1) The other airport concession includes translation effect for an amount of Ps. 799,486 , Ps. 721,260 and Ps. 269,042 as of December 31, 2021, 2022 and 2023, respectively. (2) Amortization includes translation effect for an amount of Ps.( 48,519 ), Ps.( 48,701 ) and Ps.( 21,141 ) as of December 31, 2021, 2022 and 2023, respectively.

Rights to use airport facilit_2

Rights to use airport facilities (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Rights To Use Airport Facilities [Abstract]
Summary of Value of Rights to Use Airport Facilities	The value of the rights to use airport facilities as of December 31, 2021, 2022 and 2023 was as follows (only Mexican airports): December 31, December 31, December 31, Rights to use airport facilities Ps. 2,117,708 Ps. 2,117,708 Ps. 2,117,708 Less - accumulated amortization ( 1,357,508 ) ( 1,414,208 ) ( 1,470,907 ) Ps. . 760,200 Ps. 703,500 Ps. 646,801

Other acquired rights (Tables)

Other acquired rights (Tables)	12 Months Ended
	Dec. 31, 2023
Other Acquired Rights [Abstract]
Summary of Rights Acquired	The rights acquired are comprised as follows: December 31, December 31, December 31, Right to operate the charter and general aviation terminal Ps. 344,443 Ps. 344,443 Ps. 344,443 Right to operate commercial space at Tijuana airport 15,935 15,935 15,935 Right to operate various commercial space, advertising spaces and skywalk services at Puerto Vallarta airport 309,616 309,616 309,616 Right to operate commercial space, advertising spaces and skywalk services at Guadalajara airport 93,560 93,560 93,560 Rights to operate cargo operation and hangars in the Tijuana airport polygon (1) - - 399,485 Right to operate various parking lots 5,673 5,673 5,673 769,227 769,227 1,168,712 Less – accumulated amortization ( 321,021 ) ( 337,718 ) ( 354,415 ) Ps. 448,206 Ps. 431,509 Ps. 814,297 (1) Derived from the acquisition, investments were recognized for the rights to operate cargo operation and hangars in the Tijuana airport polygon for Ps. 399,845 through the business combination.

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Income Taxes [Abstract]
Summary of Balances of Recoverable Taxes	The balances of recoverable taxes are comprised as follows: December 31, December 31, December 31, Recoverable taxes: ISR Ps. 590,116 Ps. 69,326 Ps. 645,868 IVA 463,539 516,114 482,353 Withholding taxes 176,542 31,955 20,513 IMPAC 24,338 23,781 1,203 Corporation taxes - 11,515 96,547 Other 13,108 5,430 6,533 Ps. 1,267,643 Ps. 658,121 Ps. 1,253,017
Summary of Income Tax Expense (Benefit)	c. Income Tax – Income tax expense (benefit) for the years ended December 31, 2021, 2022 and 2023 consists of the following: 2021 2022 2023 ISR: Current Ps. 2,315,686 Ps. 3,849,778 Ps. 3,616,811 Deferred ( 530,140 ) ( 759,566 ) ( 544,721 ) Ps. 1,785,546 Ps. 3,090,212 Ps. 3,072,090
Schedule of Effective Tax Rate	d. Effective tax rate – The reconciliation of the statutory income tax rate and the actual effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2021, 2022 and 2023 is shown below: % 2021 % 2022 % 2023 'Income before income taxes Ps. 7,829,263 Ps. 12,275,686 Ps. 12,761,690 Income tax by applying the weighted 30.0 % 2,348,779 30.0 % 3,682,706 28.3 % 3,615,812 Effects of inflation over monetary ( 6.0 )% ( 469,823 ) ( 4.5 )% ( 547,859 ) ( 3.6 )% ( 454,352 ) (Unrecognized) applied tax loss ( 1.1 )% ( 89,782 ) (( 0.0 )% ( 6,105 ) ( 0.2 )% ( 28,028 ) Employee benefits 0.2 % 14,949 ( 0.1 %) ( 9,553 ) ( 0.1 %) ( 17,939 ) Other ( 0.3 )% ( 18,577 ) ( 0.2 )% ( 28,977 ) ( 0.3 )% ( 43,403 ) Effective tax rate 22.8 % Ps. 1,785,546 25.2 % Ps. 3,090,212 24.1 % Ps. 3,072,090 (1) The tax rate used for the 2021, 2022 and 2023 previous reconciliations above is the average corporate tax rate, respectively payable by corporate entities in Mexico, Jamaica and Spain on taxable profits in accordance with tax laws in these jurisdictions.
Schedule of Net Deferred Income Tax Assets and Net Deferred Income Tax Liability	The net assets for deferred taxes belong to Mexico subsidiaries: December 31, December 31, December 31, Deferred ISR asset (liability): Expected credit loss Ps. 30,238 Ps. 40,449 Ps. 37,063 Machinery and equipment 75,671 122,854 139,178 Improvements to concession assets 834,813 1,037,511 1,293,468 Airport concessions and rights to use airport facilities 5,046,004 5,432,747 5,588,605 Other acquired rights 161,316 176,967 183,100 Derivative financial instruments ( 5,160 ) ( 87,067 ) ( 50,231 ) Other assets 459 492 622 Tax loss carryforwards 6,104 - 28,028 Employee benefits 56,313 66,073 81,562 Accruals 25,128 20,142 36,418 Net deferred income tax asset Ps. 6,230,886 Ps. 6,810,168 Ps. 7,337,813 The net deferred income tax liability corresponds to the subsidiaries in Jamaica: December 31, December 31, December 31, Deferred tax (liability) asset: Trade receivables Ps. ( 1,204 ) Ps. - Ps. 4,863 Machinery, equipment and improvements ( 27,644 ) ( 3,161 ) 25,309 Improvements to concession assets ( 1,702 ) ( 1,461 ) ( 1,089 ) Airport concessions ( 618,567 ) ( 528,757 ) ( 394,725 ) Accruals 42,485 44,575 30,468 Deferred tax liability Ps. ( 606,632 ) Ps. ( 488,804 ) Ps. ( 335,174 )
Schedule of Unrecognized Deferred Income Tax Assets	f. Unrecognized deferred income tax assets – Unrecognized deferred income tax assets in the consolidated statement of financial position are comprised of the following items of the Mexican Companies: December 31, December 31, December 31, Tax loss carryforwards Ps. 350,611 Ps. 392,549 Ps. 431,934 Deductible tax temporary difference 118,653 132,089 138,326 Ps. 469,264 Ps. 524,638 Ps. 570,260
Summary of Deferred Income Tax from Tax Loss Carryforwards	g. Deferred income tax from tax loss carryforwards – The Company generated tax loss carryforwards in the airport of Los Mochis, Manzanillo and IEM. With respect to tax legislation relating to concessions, such losses will expire in 2048, except for IEM, whose losses were originated in 2014 and remains until 2024 for their application . Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset. December 31, 2021 December 31, 2022 December 31, 2023 Tax loss carryforwards Ps. 1,189,051 Ps. 1,308,497 Ps. 1,579,920 Unrecognized tax loss carryforwards ( 1,168,702 ) ( 1,308,497 ) ( 1,439,780 ) Recognized tax loss carryforwards Ps. 20,349 Ps. - Ps. 140,140
Summary of Reconciliation of Changes in Deferred Tax Assets	Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 29,478 Ps. 760 Ps. — Ps. 30,238 Machinery, equipment and improvements 56,298 19,373 — 75,671 Improvements to concession assets 657,472 177,341 — 834,813 Airport concessions and rights to use airport facilities 4,691,382 354,622 — 5,046,004 Other acquired rights 146,980 14,336 — 161,316 Derivative financial instruments 225,548 ( 16,094 ) ( 214,614 ) ( 5,160 ) Other assets 315 144 — 459 Tax loss carryforwards 95,886 ( 89,782 ) — 6,104 Employee benefits 41,447 15,708 ( 842 ) 56,313 Accruals 21,557 3,571 — 25,128 Total deferred tax asset Ps. 5,966,363 Ps. 479,979 Ps. ( 215,456 ) Ps. 6,230,886 Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 30,238 Ps. 10,211 Ps. — Ps. 40,449 Machinery, equipment and improvements 75,671 47,183 — 122,854 Improvements to concession assets 834,813 202,698 — 1,037,511 Airport concessions and rights to use airport facilities 5,046,004 386,743 — 5,432,747 Other acquired rights 161,316 15,651 — 176,967 Derivative financial instruments ( 5,160 ) ( 38,636 ) ( 43,271 ) ( 87,067 ) Other assets 459 33 — 492 Tax loss carryforwards 6,104 ( 6,104 ) — - Employee benefits 56,313 10,602 ( 842 ) 66,073 Accruals 25,128 ( 4,986 ) — 20,142 Total deferred tax asset Ps. 6,230,886 Ps. 623,395 Ps. ( 44,113 ) Ps. 6,810,168 Balance as of Effects of Other Balance as of Temporary differences for the deferred tax asset: Expected credit loss Ps. 40,449 Ps. ( 3,386 ) Ps. — Ps. 37,063 Machinery, equipment and improvements on leased assets 122,854 16,324 — 139,178 Improvements to concession assets 1,037,511 255,957 — 1,293,468 Airport concessions and rights to use airport facilities 5,432,747 155,858 — 5,588,605 Other acquired rights 176,967 6,133 — 183,100 Derivative financial instruments ( 87,067 ) 6,876 29,959 ( 50,232 ) Other assets 492 130 — 622 Tax loss carryforwards - 28,028 — 28,028 Employee benefits 66,073 16,088 ( 599 ) 81,562 Accruals 20,142 16,277 — 36,419 Total deferred tax asset Ps. 6,810,168 Ps. 498,285 Ps. 29,360 Ps. 7,337,813
Summary of Reconciliation of Changes in Deferred Tax Liabilities	Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. ( 881 ) Ps. 4,818 Ps. ( 5,141 ) Ps. ( 1,204 ) Machinery, equipment and improvements on leased assets ( 75,262 ) 23,925 23,693 ( 27,644 ) Improvements to concession assets ( 1,731 ) 102 ( 73 ) ( 1,702 ) Airport concessions ( 590,401 ) 48,921 ( 77,087 ) ( 618,567 ) Accruals 12,796 ( 27,603 ) 57,295 42,485 Total deferred tax liability Ps. ( 655,479 ) Ps. 50,163 Ps. ( 1,313 ) Ps. ( 606,632 ) Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. ( 1,204 ) Ps. 2,935 Ps. ( 1,731 ) Ps. - Machinery, equipment and improvements on leased assets ( 27,644 ) 83,377 ( 58,894 ) ( 3,161 ) Improvements to concession assets ( 1,702 ) 101 140 ( 1,461 ) Airport concessions ( 618,567 ) 48,546 41,264 ( 528,757 ) Accruals 42,485 1,212 878 44,575 Total deferred tax liability Ps. ( 606,632 ) Ps. 136,171 Ps. ( 18,343 ) Ps. ( 488,804 ) Balance as of Effects of Other Balance as of Temporary differences for the deferred tax liability: Trade accounts receivable Ps. - Ps. 4,863 Ps. - Ps. 4,863 Machinery, equipment and improvements on leased assets ( 3,161 ) 1,986 26,484 25,309 Improvements to concession assets ( 1,461 ) 89 283 ( 1,089 ) Airport concessions ( 528,757 ) 42,855 91,177 ( 394,725 ) Accruals 44,575 ( 3,357 ) ( 10,750 ) 30,468 Total deferred tax liability Ps. ( 488,804 ) Ps. 46,436 Ps. 107,194 Ps. ( 335,174 )

Accounts payable (Tables)

Accounts payable (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Detailed Information About Accounts Payable [Abstract]
Schedule of Accounts Payable	December 31, December 31, December 31, Suppliers Ps. 2,734,704 Ps. 1,894,474 Ps. 1,808,751 Others suppliers 119,024 90,021 109,472 Interest payable 127,905 288,457 420,048 Direct or short term employee benefits 91,983 108,987 116,924 Others 73,928 90,352 102,727 Total Ps. 3,147,544 Ps. 2,472,291 Ps. 2,557,922

Leases Obligations (Tables)

Leases Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Leases Obligations [Abstract]
Summary of Future Minimum Lease Payments	The amount of future minimum lease payments as of December 31, 2023 were as follows: Future minimum Interest Present value Less than one year Ps. 16,878 Ps. ( 3,695 ) Ps. 13,183 Less than two years Ps. 21,523 Ps. ( 2,166 ) Ps. 19,357 Less than three years 20,693 ( 542 ) 20,151 Less than four years - - - Liabilities for assets in lease long term 42,216 2,708 39,508 Total liabilities for leased assets Ps. 59,094 Ps. ( 6,403 ) Ps. 52,691

Derivative financial instrume_2

Derivative financial instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Fair Value Of Derivative Financial Instruments [Abstract]
Summary of Characteristics and Fair Value of Derivative Instruments	The main characteristics and the fair value of these derivatives as of December 31, 2021, 2022 and 2023 are as follows: Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. $ 3,000.0 March 2020 6.332% February 2025 Ps. 89,711 Derivatives designated as hedge financial instruments HSBC Ps. 1,500.0 May 2017 7.21% March 2022 ( 6,764 ) Scotiabank Ps. 2,300.0 February 2019 8.0315% November 2022 Ps. ( 23,527 ) Scotiabank Ps. 3,000.0 February 2019 8.03% March 2024 ( 41,096 ) Total Total liability Ps. ( 71,387 ) Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. $ 3,000.0 February 2019 8.03% March 2024 Ps. 91,885 Scotiabank Ps. $ 3,000.0 March 2020 6.332% February 2025 200,812 Total asset 292,697 Derivatives designated as hedge financial instruments The Bank of Nova Scotia USD. 20.0 March 2022 1.59% April 2025 ( 14,972 ) The Bank of Nova Scotia USD. 30.0 March 2022 1.785% September 2025 ( 36,233 ) Total liability Ps. ( 51,205 ) Notional Hedge Rate Due date Fair value as of Derivatives designated as hedge financial instruments Scotiabank Ps. 3,000.0 February 2019 8.03% March 2024 Ps. 144,096 Scotiabank Ps. 3,000.0 March 2020 6.332% February 2025 23,600 Total asset 167,696 Derivatives designated as hedge financial instruments The Bank of Nova Scotia USD. $ 12.0 March 2022 1.59% April 2025 ( 5,455 ) The Bank of Nova Scotia USD. $ 30.0 March 2022 1.7850% September 2025 ( 21,535 ) Total liability Ps. ( 26,990 )

Bank Loans and issuance of De_2

Bank Loans and issuance of Debt Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about borrowings [abstract]
Summary of Unpaid Balance of Loan - Loans Contracted with Banking Institutions and Third Parties	The totality of the credits contracted with banking institutions and third parties are described below: December 31 December 31 December 31 MBJA signed a simple unsecured loan with its shareholder Vantage in June 2007 for USD$ 10,936,000 , which is repayable at the same maturity date as the IFC´s loans but are subject to restrictions. Interest is accrued at an interest rate of 14 % per annum and semi-annual instalments. Ps. 225,119 Ps. 211,754 Ps. 184,762 In February 2009, MBJA signed a simple unsecured loan with its shareholder Vantage for USD$ 510,000 to finance expenses related to a construction project of MBJA. The interest rate was set at 8 %. The loan does not have an expiration date, no payments on account of capital have been made. 10,498 9,874 8,616 On January 19, 2016, GAP refinanced with Bank of Nova Scotia the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a five-year maturity. The loan bears interest at SOFR 1M plus 99 basis points . 1,965,724 — — On February 15, 2016, GAP refinanced with BBVA Bancomer the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a five-year maturity. The loan bears interest at SOFR 1M plus 105 basis points . 1,965,724 — — On December 28, 2017, MBJA signed a simple unsecured loan with The Bank of Nova Scotia Jamaica Limited for USD$ 40,000 ,000. The loan bears interest at SOFR 1-month plus 280 basis points for a period of 7 years from this disposition and semi-annual instalments. As of December 31, 2023 the balance amounted to USD$ 12.0 million. 576,338 387,230 202,722 On September 3, 2020, MBJA signed a simple unsecured loan with The Bank of Nova Scotia Jamaica Limited for USD$ 30,000,000 . The loan bears interest at SOFR 1-month plus 310 basis points for a period of 5 years from this disposition and semi-annual instalments. On September 3, 2023, the last dispose of USD$ 30,000,000 was made. As of December 31, 2023 the balance amounted to USD$ 60,000,000 . 617,505 580,845 1,013,610 On March 18, 2022, GAP refinanced with Bank of Nova Scotia the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a four-years maturity. The loan bears interest at a fixed annual interest rate of 2.64 %. — 1,849,023 1,613,329 On March 18, 2022, GAP refinanced with BBVA Bancomer the simple unsecured loan contracted previously for the amount of USD$ 95.5 million, with a four-years maturity. The loan bears interest at a fixed annual interest rate of 2.45 %. — 1,849,023 1,613,329 On November 7, 2022, GAP signed a simple unsecured loan with Scotiabank for Ps. 1,500,000 for a period of 12 months with a possible extension of 6 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — 1,500,000 — On December 9, 2022, GAP signed a simple unsecured loan with Citibanamex for Ps. 1,500,000 for a period of 18 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — 1,500,000 1,500,000 On January 10, 2023, GAP signed a simple unsecured loan with Citibanamex for Ps. 1,000,000 for a period of 18 months a variable interest rate 28 days TIIE plus 30 basis points, the payment of the principal will be at maturity. — — 1,000,000 On September 27, 2023, GAP signed a simple unsecured loan with Citibanamex for USD$ 40,000 for a period of 12 months a variable interest rate 28 days TIIE plus 25 basis points, the payment of the principal will be at maturity. — — 675,740 On November 7, 2023, GAP signed a simple unsecured loan with Santander for Ps. 1,500,000 for a period of 12 months a variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity. — — 1,500,000 Total unpaid balance of bank loans and long-term debt 5,360,908 7,887,749 9,312,108 Less - Current portion ( 164,668 ) ( 1,654,891 ) ( 4,830,316 ) Long-term portion Ps. 5,196,240 Ps. 6,232,858 Ps. 4,481,792
Summary of Issuance of Debt Securities	b) Issuance of Debt Securities December 31 December 31 December 31 Unsecured debt securities issued in the Mexican market on February 20, 2015, for Ps. 1,500,000 under the name "GAP 15-2" at a fixed annual interest rate of 7.08 % over a period of 10 years, maturing on February 7, 2025 . 1,500,000 1,500,000 1,500,000 Unsecured debt securities issued in the Mexican market on April 6, 2017, for Ps. 1,500,000 under the "GAP 17" name, at a variable interest rate of 28-day TIIE plus 49 basis points for a period of five years . On March 31, 2022, the balance amounted was paid. 1,500,000 — — Unsecured debt securities issued in the Mexican market on November 9, 2017, for Ps. 2,300,000 under the "GAP 17-2" name, at a variable interest rate of 28-day TIIE plus 44 basis points for a period of five years . On November 3, 2022, the balance amounted was paid. 2,300,000 — — Unsecured debt securities issued in the Mexican market on March 29, 2019, for Ps. 3,000,000 under the "GAP 19" name, at a variable interest rate of 28-day TIIE plus 45 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. 3,000,000 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on February 13, 2020, for Ps. 3,000,000 under the "GAP 20" name, at a variable interest rate of 28-day TIIE plus 17 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. 3,000,000 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on June 25, 2020, for Ps. 602,000 under the "GAP 20-2" name, at a variable interest rate of 28-day TIIE plus 85 basis points for a period of three years , which one was paid on June 22, 2023. 602,000 602,000 - Unsecured debt securities issued in the Mexican market on June 25, 2020, for Ps. 3,598,000 under the "GAP 20-3" name, at a fixed interest rate of 8.14 % for a period of seven years . 3,598,000 3,598,000 3,598,000 Unsecured debt securities issued in the Mexican market on May 7, 2021, for Ps. 2,500,000 under the "GAP 21" name, at a variable interest rate of 28-day TIIE plus 60 basis points for a period of four years . As of December 31, 2023, the TIIE rate is 11.5035 %. 2,500,000 2,500,000 2,500,000 Unsecured debt securities issued in the Mexican market on May 7, 2021, for Ps. 3,000,000 under the "GAP 21-2" name, at a fixed interest rate of 7.91 % for a period of seven years . 3,000,000 3,000,000 3,000,000 Green debt securities with unsecured guarantee, issued in the Mexican market on October 15, 2021, for 5 -year with ticker symbol “GAP21V”, for Ps. 1,500,000 . Interest payable every 28 days at a variable rate of TIIE-28 plus 25 basis points ; the payment of the principal will be at maturity, on October 9, 2026 , with the option of early amortization. As of December 31, 2023, the TIIE rate is 11.5035 %. 1,500,000 1,500,000 1,500,000 Unsecured 5 -year debt securities issued in the Mexican market on March 17, 2022, for Ps. 2,000,000 under the “GAP 22” name, at a variable rate of TIIE-28 plus 18 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. — 2,000,000 2,000,000 Unsecured debt securities issued in the Mexican market on March 17, 2022, for Ps. 3,000,000 under the "GAP 22-2" name, at a fixed interest rate of 9.67 % for a period of ten years . — 3,000,000 3,000,000 Unsecured debt securities issued in the Mexican market on September 26, 2022, for Ps. 2,757,588 under the "GAP 22L" name, at a variable rate of TIIE-28 plus 26 basis points for a period of five years . As of December 31, 2023, the TIIE rate is 11.5035 %. — 2,757,588 2,757,588 Unsecured 5-year debt securities issued in the Mexican market on March 27, 2023, for Ps. 1,120,000 under the “GAP 23-L” name, at a variable rate of TIIE-28 plus 2 basis points for a period of four years . As of December 31, 2023, the TIIE rate is 11.5035 %. — — 1,120,000 Unsecured debt securities issued in the Mexican market on March 27, 2023, for Ps. 4,280,000 under the "GAP 23-2L" name, at a fixed interest rate of 9.65 % for a period of seven years . — — 4,280,000 Total unpaid balance of long-term debt 22,500,000 26,457,588 31,255,588 Less - Current portion ( 3,800,000 ) ( 602,000 ) ( 3,000,000 ) Long-term portion Ps. 18,700,000 Ps. 25,855,588 Ps. 28,255,588
Summary of Maturity of Long Term Debt Payable	The debt previously described, matures as follows: Year Amount 2024 Ps. 7,830,316 2025 8,061,756 2026 8,604,246 2027 5,598,000 2028 3,000,000 Thereafter 7,473,378 Ps. 40,567,696
Summary of Debt Payable	As of December 31, 2021, 2022 and 2023, debts are payable by the following companies: At December 31, 2021 Company Current Long-Term Total GAP Ps. 3,800,000 Ps. 22,631,449 Ps. 26,431,449 MBJA 164,668 1,264,791 1,429,459 Total Ps. 3,964,668 Ps. 23,896,240 Ps. 27,860,908 At December 31, 2022 Company Current Long-Term Total GAP Ps. 2,102,000 Ps. 31,053,634 Ps. 33,155,634 MBJA 154,891 1,034,812 1,189,703 Total Ps. 2,256,891 Ps. 32,088,446 Ps. 34,345,337 At December 31, 2023 Company Current Long-Term Total GAP Ps. 7,000,000 Ps. 32,157,986 Ps. 39,157,986 MBJA 830,316 579,394 1,409,709 Total Ps. 7,830,316 Ps. 32,737,380 Ps. 40,567,695
Summary of Reconciliation of Liabilities Arising From Financing Activities	c) Reconciliation of liabilities arising from financing activities Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 2,659,590 Ps. ( 2,659,590 ) Ps. — Ps. — Ps. — Ps. 3,964,668 Ps. — Ps. — Ps. 3,964,668 Long-term borrowings 6,195,576 ( 4,782,073 ) — 3,779,413 167,992 ( 164,668 ) — — 5,196,240 Debt securities 15,500,000 — 7,000,000 — — ( 3,800,000 ) — — 18,700,000 Derivative financial instruments (Note 15) 750,704 — — — — — ( 51,656 ) ( 717,372 ) ( 18,324 ) Total Ps. 25,105,870 Ps. ( 7,441,663 ) Ps. 7,000,000 Ps. 3,779,413 Ps. 167,992 Ps. — Ps. ( 51,656 ) Ps. ( 717,372 ) Ps. 27,842,584 Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 3,964,668 Ps. ( 3,964,668 ) Ps. — Ps. 1,500,000 Ps. — Ps. 756,892 Ps. — Ps. — Ps. 2,256,892 Long-term borrowings 5,196,240 ( 3,874,339 ) — 5,372,783 ( 306,934 ) ( 154,892 ) — — 6,232,858 Debt securities 18,700,000 — 7,757,588 — — ( 602,000 ) — — 25,855,588 Derivative financial instruments (Note 15) ( 18,324 ) — — — — — ( 6,756 ) ( 216,412 ) ( 241,492 ) Total Ps. 27,842,584 Ps. ( 7,839,007 ) Ps. 7,757,588 Ps. 6,872,783 Ps. ( 306,934 ) Ps. — Ps. ( 6,756 ) Ps. ( 216,412 ) Ps. 34,103,846 Non-cash changes Balance Repayments on bank loans and payments of debt securities Proceeds Proceeds from Debt long-term Exchange Long-term reclassification Fair value adjustments in P&L Hedges fair value adjustments Balance as Debt securities current portion Ps. 2,256,892 Ps. ( 2,244,132 ) Ps. — Ps. 2,715,459 Ps. ( 552,569 ) Ps. 5,654,576 Ps. — Ps. — Ps. 7,830,226 Long-term borrowings 6,232,858 — — 1,000,000 ( 96,490 ) ( 2,654,576 ) — — 4,481,792 Debt securities 25,855,588 — 5,400,000 — — ( 3,000,000 ) — — 28,255,588 Derivative financial instruments (Note 15) ( 241,492 ) — — — — — — 100,786 ( 140,706 ) Total Ps. 34,103,846 Ps. ( 2,244,132 ) Ps. 5,400,000 Ps. 3,715,459 Ps. ( 649,059 ) Ps. — Ps. — Ps. 100,786 Ps. 40,426,900

Retirement employee benefits (T

Retirement employee benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Retirement Benefits [Abstract]
Summary of Defined Benefit Plans	The amount included in the consolidated statement of financial position arising from the obligation of the Company for defined benefit plans on December 31, 2021, 2022 and 2023 is as follows: 2021 2022 2023 Present value of defined benefit obligations Ps. 193,126 Ps. 216,908 Ps. 280,423
Summary of Movements in Present Value of Defined Obligation	The table below shows the movements in the present value of defined benefit obligations: 2021 2022 2023 Opening defined benefit obligation Ps. 183,125 Ps. 193,126 Ps. 216,908 Service cost recognized in net income 33,151 35,530 51,452 New measurement losses / (gains): Actuarial losses (gains) resulting from changes in ( 15,263 ) ( 8,802 ) 15,932 Benefits paid ( 7,887 ) ( 2,946 ) ( 3,869 ) Ending defined benefit obligation Ps. 193,126 Ps. 216,908 Ps. 280,423
Summary of Amounts Recognized in Consolidated Statement of Profit or Loss and Other Comprehensive Income	Below are the amounts for the years ended December 31, 2021, 2022 and 2023 that were recognized in the consolidated statements of profit or loss and other comprehensive income: 2021 2022 2023 Current service labor cost Ps. 18,762 Ps. 20,213 Ps. 22,352 Interest cost 14,108 15,999 30,273 Actuarial (gains) losses 281 ( 682 ) ( 1,173 ) Components of defined benefit costs recognized in net income (Note 24) 33,151 35,530 51,452 Benefits paid ( 7,887 ) ( 2,946 ) ( 3,869 ) Measurement of net defined benefit liability: Actuarial losses arising from changes in financial and demographic assumptions recognized in other comprehensive income ( 15,263 ) ( 8,802 ) 15,932 Total recognized as employee benefit cost Ps. 10,001 Ps. 23,782 Ps. 63,515
Schedule of Main Actuarial Assumptions at Reporting Date	The main actuarial assumptions at the reporting date (expressed as weighted average nominal rates) are shown below: 2021 2022 2023 Discount of the projected benefit obligation at present value 8.0 % 10.2 % 9.7 % Salary increase 6.0 % 6.0 % 5.3 % Remaining labor life 16.1 years 15.7 years 15.9 years Inflation 7.1 % 5.80 % 3.8 %

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [abstract]
Schedule of Common Stock	a. As of December 31, 2021, common stock consists of the following: Number of Nominal Fixed Capital Series B 446,739,215 Ps. 144,823 Series BB 78,836,332 25,558 Total 525,575,547 Ps. 170,381 b. As of December 31, 2022, common stock consists of the following: Number of Nominal Fixed Capital Series B 435,456,340 Ps. 6,967,905 Series BB 76,845,237 1,229,631 Total 512,301,577 Ps. 8,197,536 c. As of December 31, 2023, common stock consists of the following: Number of Nominal Fixed Capital Series B 429,485,845 Ps. 6,967,905 Series BB 75,791,619 1,229,63 1 Total 505,277,464 Ps. 8,197,536
Schedule of Shareholders Equity Tax Account	q. The balances of Shareholders’ equity tax accounts as of December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 Contributed capital account Ps. 21,903,565 Ps. 23,197,291 Ps. 24,278,285 Net tax income account 11,743,049 12,516,766 12,008,787 Stockholders equity tax account Ps. 33,646,614 Ps. 35,714,057 Ps. 36,287,072

Non-controlling interest (NCI)

Non-controlling interest (NCI) (Tables)	12 Months Ended
	Dec. 31, 2023
Non-controlling Interests [Abstract]
Summary of Non Controlling Interest	The following table summarizes the information relating to DCA that has material NCI, before any intra-group elimination as of December 31: 2021 2022 2023 NCI percentage 25.5 % 25.5 % 25.5 % Non-current assets Ps. 6,026,384 Ps. 5,836,193 Ps. 5,338,641 Current assets 1,489,451 1,689,382 2,282,766 Non-current liabilities ( 2,724,344 ) ( 2,377,104 ) ( 2,336,742 ) Current liabilities ( 320,041 ) ( 485,025 ) ( 724,416 ) Net assets 4,471,450 4,663,446 4,560,249 Net assets attributable to NCI Ps. 1,140,220 Ps. 1,189,179 Ps. 1,162,863 2021 2022 2023 Revenues Ps. 1,551,800 Ps. 2,493,000 Ps. 2,811,173 Profit / (loss) 181,274 675,792 575,248 OCI ( 85,286 ) ( 405,354 ) ( 629,243 ) Total comprehensive income 95,988 270,438 ( 53,995 ) Profit / (loss) allocated to NCI 46,225 172,327 146,688 OCI allocated to NCI Ps. 34,023 Ps. ( 29,617 ) Ps. ( 77,868 ) 2021 2022 2023 Net cash provided by operating activities 586,284 788,265 1,211,479 Net cash provided by investment activities ( 208,497 ) ( 204,114 ) ( 330,259 ) Net cash used in financing activities ( 107,811 ) ( 234,336 ) 144,613 Net increase (decrease) in cash and cash equivalents Ps. 269,976 Ps. 349,815 Ps. 1,025,833

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue [abstract]
Schedule Of Revenues	The table below presents a summary for the years ended December 31, 2021, 2022 and 2023, of the Company’s revenues (these do not include revenues related to improvements to concession assets under IFRIC 12). Using the Airports Law classification, the information is sent to the SICT to comply with the Company’s reporting obligations with respect to regulated and unregulated revenues, which are classified as either aeronautical or non-aeronautical revenues. For this presentation, access fees charged to third parties for complementary services are classified as airport services. 2021 2022 2023 Regulated revenues Airport operating services to airlines: Landing Ps. 930,401 Ps. 1,262,276 Ps. 1,406,936 Charges for not canceling extended stay reservations 9,542 10,102 27,774 Parking on embarking/disembarking platform 105,345 147,775 172,395 Parking on extended stay or overnight platform 120,056 130,002 132,556 Passenger walkways and shuttle buses 27,266 36,646 38,383 Airport security charges 303,145 517,402 569,599 Airport real estate services to airlines: Leasing of hangars to airlines 29,455 31,470 31,072 Leasing of shops, warehouses and stockrooms to airlines (operating) 5,657 6,252 7,148 Leasing of space and other terminal facilities to airlines within the terminal 49,830 72,975 70,152 Leasing of land and other surfaces to airlines outside the terminal (operating) 17,174 11,308 8,619 Leasing of check-in desks and other terminal space 4,940 5,132 5,366 Leasing of desks and other terminal space for ticket sale 2,605 2,187 2,165 Airport passenger services: Domestic passenger charges 4,790,143 6,753,767 7,784,766 International passenger charges 5,186,458 7,689,784 8,276,384 Airport real estate services and rights of access to other operators 65,410 100,864 109,983 Complementary services: Catering services 12,772 31,647 39,337 Other third-party ramp services rendered to airlines 104,481 160,196 188,772 Traffic and/or dispatch 31,110 39,123 44,759 Fuel supply or removal 178,170 314,642 335,941 Third-party airplane maintenance and repair 9,994 13,184 15,288 Total aeronautical services (regulated revenues included in the maximum rate) 11,983,954 17,336,734 19,267,395 Regulated revenues not included in the maximum rate: Car parking charges 388,106 548,862 706,923 Recovery of cost over aeronautical services 116,769 133,163 134,753 Recovery of cost over non-aeronautical services 69,763 90,257 93,802 Total regulated revenues not included in the maximum rate 574,638 772,282 935,478 Total regulated revenues 12,558,592 18,109,016 20,202,873 2021 2022 2023 Unregulated revenues (1) Commercial concessions: Retail operations 232,498 398,956 500,449 Food and beverages 333,157 484,804 617,302 Duty free 435,799 584,218 600,300 VIP lounges 40,355 65,593 74,523 Financial services 46,011 59,479 60,885 Communications and networks 12,101 13,770 13,890 Car rentals 342,697 471,340 526,202 Commercial leasing 16,749 24,797 20,016 Advertising 61,384 104,830 149,244 Time sharing developers 188,658 237,783 225,927 Leasing of space to airlines and other complementary service providers 142,520 148,100 205,381 Lease outside the terminal 77,644 96,041 111,031 Convenience store 177,263 315,788 494,665 VIP Lounges operated directly 219,498 374,038 432,481 Royalties 8,075 7,141 2,277 Revenues from sharing of commercial activities: Retail operations 168,797 215,055 197,718 Food and beverages 184,097 293,713 385,580 Duty free 101,267 127,072 161,180 Financial services 22,571 31,518 41,736 Car rentals 58,892 70,374 84,023 Access fee for ground transportation 91,504 109,552 122,249 Non-airport access fees 35,654 45,187 32,557 Other leases 11,924 25,197 42,598 Services rendered to ASA 1,603 3,081 2,891 Various commercial-related revenues 77,085 117,529 124,846 Total unregulated revenues 3,087,803 4,424,956 5,229,951 Total of Non-aeronautical services(2) 3,662,441 5,197,238 6,165,429 Total aeronautical and non-aeronautical services Ps. 15,646,395 Ps. 22,533,972 Ps. 25,432,824 (1) Unregulated revenues are earned based on the terms of the Company’s operating lease agreements. Lease agreements are based on either a monthly rent (which generally increases each year based on the National Consumer Price Index (INPC) in Mexico and based on the CPI or the greater of a monthly minimum guaranteed rent or a percentage of the lessee’s monthly revenues. Monthly rent and minimum guaranteed rent earned on the Company’s operating lease agreements are included under the caption “Commercial concessions” above. Revenues earned in excess of the minimum guaranteed rent are included in the “Revenues from sharing of commercial activities” caption above (Note 31). (2) Includes the total regulated revenues not included in the maximum rate and total unregulated revenues.
Summary of Timing of Satisfaction of Performance Obligations in Contracts with Customers	The following table presents information on the nature and timing of satisfaction of performance obligations in contracts with customers, including significant payment terms, and the corresponding revenue recognition policy. Advanced payments from clients represent payments for future services that have not yet been provided and if they are not performed, the Company has the obligation to reimburse their customers for such. Type of Contract Nature and timing of service Revenue recognition according IFRS 15 Aeronautical contracts with airlines The Company provides the facilities to serve the passengers and the price is determined based on Maximum Rates approved by the SCT and the JCAA in Jamaica and is assigned based on the service category (TUA, operational airport services, and real estate services to airlines and car parking). Revenue is recognized monthly as the service is provided, based on the movement of passengers and aircraft associated with the type of service. Complementary services The Company provides the facilities to the client in order to render service and ground support to the airlines, based on the specific rates according to the aircraft and tariff for cargo volume. Revenue assigned according to the type of service provided monthly when the service is performed over time. Commercial concessions The Company provides spaces within its terminal buildings that consist of the rental of the space in the airport terminals (different from the spaces occupied by the airlines that are essential for its operation), income from car parking, access fees to third parties that provide catering services and other services at airports, other miscellaneous income and royalties for the use of trademarks of the Company. Revenues are recognized through operating lease agreements, and either with monthly fixed rent or a percentage of the lessee´s monthly revenues, whichever is higher. Rental income from the Company´s leases is recognized using a straight-line basis over the term of the relevant lease.

Depreciation and amortization (

Depreciation and amortization (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Depreciation And Amortization Expense [Abstract]
Summary of Depreciation and Amortization	Depreciation and amortization for the years ended December 31, 2021, 2022 and 2023 were comprised of the following: 2021 2022 2023 Depreciation Ps. 546,128 Ps. 728,860 Ps. 851,577 Amortization 1,504,411 1,584,461 1,694,125 Ps. 2,050,539 Ps. 2,313,321 Ps. 2,545,702

Employee Cost (Tables)

Employee Cost (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Employee Cost [Abstract]
Summary of Employee Cost	Employee Cost for the years ended December 31, 2021, 2022 and 2023 was comprised of the following: 2021 2022 2023 Wages and salaries Ps. 702,525 Ps. 900,596 Ps. 1,102,323 Other remunerations 107,198 133,237 164,011 Social benefits 91,357 116,581 154,563 Severance payments 22,390 13,401 16,901 Labor union fees 20,111 22,183 24,202 Taxes on employee benefits 13,977 19,987 30,064 PTU 70,127 56,531 96,455 Retirement employee benefits 33,151 35,530 51,452 Others 54,914 75,218 84,490 Ps. 1,115,750 Ps. 1,373,264 Ps. 1,724,461

Cost of improvements to conce_2

Cost of improvements to concession assets (Tables)	12 Months Ended
	Dec. 31, 2023
Cost Of Improvements To Concession Assets [Abstract]
Summary of Cost of Improvements to Concession Assets	Cost of improvements to concession assets are comprised of the following as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Cost of improvements to concession assets Ps. 3,368,511 Ps. 4,846,404 Ps. 7,791,320

Other income - net (Tables)

Other income - net (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Other Income Expense [Abstract]
Summary of Other Income	Other expenses (incomes) are comprised of the following as of December 31, 2021, 2022 and 2023: 2021 2022 2023 Recovery insurance Ps. ( 5,885 ) Ps. ( 4,946 ) Ps. ( 6,295 ) Sale of fixed assets ( 2,062 ) ( 7,001 ) ( 5,365 ) Cancellation of non-eligible liabilities and provisions — ( 17,784 ) ( 24,948 ) Other income ( 23,265 ) ( 36,515 ) ( 27,724 ) Total other income ( 31,212 ) ( 66,246 ) ( 64,332 ) Repair of damage from natural disasters 9,346 3,105 18,262 Cost of retirement and disposal of fixed assets — 21,382 5,339 Other expenses 13,634 15,331 24,855 Total other expenses 22,980 39,818 48,456 Other expense (income) – Net Ps. ( 8,232 ) Ps. ( 26,428 ) Ps. ( 15,876 )

Finance cost - Net (Tables)

Finance cost - Net (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Finance Income Expense [Abstract]
Summary of Net Finance (Cost) Income	The net finance (cost) income is comprised of the following for the years ended December 31, 2021, 2022 and 2023: 2021 2022 2023 Interest income from cash equivalents Ps. 361,683 Ps. 677,542 Ps. 1,094,923 Interest on recovered taxes 3,262 45,489 43,655 Gain on derivative financial instruments 51,656 6,765 - Gain in interest hedge - 64,942 253,991 Other 3,670 41,251 10,395 Total finance income 420,271 835,989 1,402,964 Interest cost from bank loans ( 196,582 ) ( 210,335 ) ( 679,027 ) Interest cost from hedges ( 280,395 ) ( 54,633 ) - Loss in market value - ( 4,069 ) - Other financing costs ( 39,481 ) ( 73,231 ) ( 70,478 ) Interest cost for debt securities ( 1,170,082 ) ( 2,113,650 ) ( 2,689,771 ) Total finance cost ( 1,686,540 ) ( 2,455,918 ) ( 3,439,276 ) Exchange gain 1,259,326 1,229,799 2,077,806 Exchange loss ( 1,020,987 ) ( 1,148,379 ) ( 2,418,517 ) Exchange (loss) gain - Net 238,339 81,420 ( 340,711 ) Finance cost - Net Ps. ( 1,027,930 ) Ps. ( 1,538,509 ) Ps. ( 2,377,023 )

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments [Abstract]
Summary of Authorized Investments	Year Committed amount 2020 Ps. 2,936,500 2021 4,123,588 2022 3,517,909 2023 2,696,240 2024 2,527,851 Ps. 15,802,088

Operating segment and geograp_2

Operating segment and geographic information (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of operating segments [abstract]
Summary of Results, Assets and Liabilities by Segments	The following are the results, assets and liabilities by segments for the years ended December 31, 2021, 2022 and 2023: December 31, 2021 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 3,296,419 Ps. 1,944,451 Ps. 1,336,177 Ps. 2,003,087 Ps. 1,004,076 Ps. 341,493 Ps. 570,402 Ps. 1,487,850 Ps. 11,983,954 Ps. — Ps. — Ps. 11,983,954 Non-aeronautical services 783,252 431,706 389,823 839,580 454,519 70,135 131,977 343,913 3,444,905 217,536 — 3,662,441 Improvements to 1,463,854 876,292 285,667 520,812 93,205 17,148 8,947 102,587 3,368,511 — — 3,368,511 Total revenues 5,543,525 3,252,448 2,011,667 3,363,479 1,551,800 428,776 711,326 1,934,351 18,797,372 217,535 — 19,014,906 Total intersegment - - - - - - - - - 5,669,325 ( 5,669,325 ) — Income from 2,614,203 1,496,257 1,082,157 1,961,757 406,256 155,692 416,623 293,711 8,426,656 6,099,862 ( 5,669,325 ) 8,857,193 Interest income 85,209 45,691 32,470 53,578 6,232 11,269 15,054 62,551 312,056 1,729,291 ( 1,621,075 ) 420,271 Interest expense ( 529,299 ) ( 353,044 ) ( 130,077 ) ( 313,234 ) ( 161,147 ) ( 63,217 ) ( 70,528 ) ( 81,172 ) ( 1,701,717 ) ( 1,605,897 ) 1,621,075 ( 1,686,540 ) Loss on financial - - - - - - - - - 51,656 — 51,656 Depreciation and ( 390,393 ) ( 255,470 ) ( 176,563 ) ( 261,466 ) ( 86,642 ) ( 74,653 ) ( 476,300 ) ( 218,049 ) ( 1,939,536 ) ( 111,002 ) — ( 2,050,539 ) Share of gain of associate - - - - - - - - - 1 — 1 Income before income 2,228,136 1,199,952 1,017,326 1,754,654 487,332 111,711 377,149 297,886 7,474,146 6,024,442 ( 5,669,325 ) 7,829,263 Income taxes expense ( 543,421 ) ( 139,062 ) ( 227,123 ) ( 481,674 ) 49,911 247 ( 86,781 ) ( 117,711 ) ( 1,545,614 ) ( 239,932 ) — ( 1,785,546 ) Total assets 14,067,167 9,152,856 5,529,201 6,884,814 2,938,320 1,877,408 1,904,465 6,030,099 48,384,330 52,475,232 ( 45,536,476 ) 55,323,085 Total liabilities 9,342,510 5,975,158 3,198,249 5,465,234 2,494,668 1,067,543 1,187,783 1,964,209 30,695,355 29,082,250 ( 24,883,120 ) 34,894,485 Investments in associates - - - - - - - - - 34 — 34 Net cash flows provided 3,082,428 3,080,746 1,298,955 2,326,916 799,786 296,118 512,406 632,890 12,030,246 ( 840,512 ) ( 94,289 ) 11,095,446 Net cash flow used in ( 1,961,546 ) ( 971,466 ) ( 392,886 ) ( 758,682 ) ( 208,497 ) ( 62,412 ) ( 87,309 ) ( 328,445 ) ( 4,775,825 ) ( 193,483 ) — ( 4,969,308 ) Net cash flow used in ( 2,571,291 ) ( 1,512,134 ) ( 894,687 ) ( 1,572,262 ) ( 329,444 ) ( 212,676 ) ( 652,150 ) 4,775 ( 7,739,869 ) 388,344 — ( 7,351,525 ) Additions to non-current as assets 8,549,694 5,363,861 2,676,621 3,828,149 5,751,567 1,073,645 987,253 3,290,029 31,520,818 1,084,094 — 32,604,913 December 31, 2022 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 4,562,120 Ps. 2,690,693 Ps. 2,278,063 Ps. 2,711,345 Ps. 1,689,682 Ps. 457,013 Ps. 760,779 Ps. 2,187,039 Ps. 17,336,734 Ps. — Ps. — Ps. 17,336,734 Non-aeronautical services 877,101 532,955 524,261 1,093,300 693,603 79,181 154,845 415,586 4,370,832 826,406 — 5,197,238 Improvements to 2,474,815 751,422 523,993 624,893 109,715 74,231 33,868 253,467 4,846,404 — — 4,846,404 Total revenues 7,914,036 3,975,070 3,326,317 4,429,538 2,493,000 610,425 949,492 2,856,092 26,553,970 826,406 — 27,380,376 Total intersegment — — — — — — — — — 8,894,827 ( 8,894,827 ) — Income from operations 3,897,415 2,227,358 1,992,568 2,739,855 1,122,272 275,292 605,139 676,820 13,536,720 9,172,302 ( 8,894,827 ) 13,814,195 Interest income 133,432 118,479 79,159 68,588 31,943 23,532 25,661 103,587 584,383 2,500,313 ( 2,248,707 ) 835,989 Interest expense ( 767,773 ) ( 532,742 ) ( 215,845 ) ( 356,813 ) 25,841 ( 83,366 ) ( 84,479 ) ( 142,388 ) ( 2,157,565 ) ( 2,547,060 ) 2,248,707 ( 2,455,918 ) Loss on financial — — — — — — — — — 6,765 — 6,765 Depreciation and ( 439,418 ) ( 341,674 ) ( 196,793 ) ( 302,051 ) ( 491,075 ) ( 86,112 ) ( 80,874 ) ( 284,653 ) ( 2,222,650 ) ( 90,671 ) — ( 2,313,321 ) Share of gain of associate — — — — — — — — — 1 — 1 Income before income 3,250,931 1,802,135 1,822,081 2,404,830 965,731 208,469 535,377 641,154 11,630,708 9,539,805 ( 8,894,827 ) 12,275,686 Income taxes expense ( 880,041 ) ( 239,072 ) ( 465,912 ) ( 666,377 ) ( 250,796 ) ( 22,788 ) ( 128,532 ) ( 96,269 ) ( 2,749,790 ) ( 340,425 ) — ( 3,090,212 ) Total assets 16,826,327 9,563,874 7,153,346 6,783,782 2,302,148 1,959,100 1,845,541 6,345,646 52,779,764 51,005,573 ( 43,279,996 ) 60,505,341 Total liabilities 11,965,643 6,636,931 4,310,601 4,975,334 2,296,332 1,138,198 1,161,069 2,325,171 34,809,270 28,813,099 ( 22,945,082 ) 40,677,296 Investments in associates — — — — — — — — — 118 — 118 Net cash flows provided 3,525,596 2,519,921 1,414,508 1,968,907 1,397,299 336,156 503,619 1,256,571 12,922,577 140,039 ( 542,910 ) 12,519,706 Net cash flow used in ( 3,677,863 ) ( 1,416,545 ) ( 1,579,955 ) ( 780,692 ) ( 204,113 ) ( 128,091 ) ( 138,418 ) ( 642,938 ) ( 8,568,615 ) 9,595,410 — ( 8,482,383 ) Net cash flow used in ( 247,552 ) ( 1,325,895 ) 228,761 ( 1,691,110 ) ( 942,311 ) ( 174,446 ) ( 512,371 ) ( 393,570 ) ( 5,058,494 ) ( 9,376,386 ) — ( 4,925,702 ) Additions to non-current 11,473,157 6,111,133 4,035,010 4,151,889 5,372,863 1,079,844 1,051,393 3,421,157 36,696,446 1,194,251 — 37,890,697 December 31, 2023 Guadalajara Tijuana Puerto San José del Montego Hermosillo Guanajuato Other Total Other Eliminations Total Aeronautical services Ps. 5,266,036 Ps. 2,915,378 Ps. 2,492,164 Ps. 2,932,155 Ps. 1,804,975 Ps. 525,222 Ps. 923,323 Ps. 2,408,142 Ps. 19,267,395 Ps. — Ps. — Ps. 19,267,395 Non-aeronautical services 1,041,913 622,543 561,976 1,169,048 800,061 98,269 182,829 437,237 4,913,873 1,251,556 — 6,165,429 Improvements to 4,271,867 450,925 1,715,824 376,172 206,137 37,558 185,069 547,769 7,791,320 — — 7,791,320 Total revenues 10,579,816 3,988,846 4,769,964 4,477,375 2,811,173 661,049 1,291,221 3,393,145 31,972,588 1,251,556 — 33,224,144 Total intersegment — — — — — — — — — 8,369,155 ( 8,369,155 ) — Income from operations 4,619,800 2,294,571 2,137,339 2,851,985 895,296 337,981 761,752 786,858 14,685,583 8,822,285 ( 8,369,155 ) 15,138,713 Interest income 196,807 132,182 146,952 149,515 118,052 28,305 44,140 149,386 965,340 3,545,745 ( 3,108,120 ) 1,402,964 Interest expense ( 1,227,357 ) ( 557,143 ) ( 468,036 ) ( 417,251 ) 21,900 ( 90,792 ) ( 118,086 ) ( 189,167 ) ( 3,045,932 ) ( 3,501,465 ) 3,108,120 ( 3,439,276 ) Loss on financial — — — — — — — — — — — — Depreciation and ( 459,556 ) ( 421,742 ) ( 230,168 ) ( 326,769 ) ( 467,968 ) ( 99,270 ) ( 87,899 ) ( 332,729 ) ( 2,426,100 ) ( 119,602 ) — ( 2,545,702 ) Share of gain of associate — — — — — — — — — 1 — 1 Income before income 3,500,714 1,847,204 1,682,813 2,408,417 814,105 242,928 652,492 697,638 11,846,310 9,284,535 ( 8,369,155 ) 12,761,690 Income taxes expense ( 1,012,193 ) ( 272,352 ) ( 465,744 ) ( 674,719 ) ( 190,094 ) ( 47,872 ) ( 180,660 ) ( 132,545 ) ( 2,976,177 ) ( 95,912 ) — ( 3,072,090 ) Total assets 19,923,075 9,411,058 8,067,761 7,375,756 1,829,445 1,983,026 2,193,605 6,606,148 57,389,875 66,607,919 ( 56,552,935 ) 67,444,859 Total liabilities 1,185,166 504,424 714,059 754,806 2,579,087 285,351 403,847 1,287,445 7,714,185 39,892,672 ( 1,106,645 ) 46,500,212 Investments in associates — — — — — — — — — - — - Net cash flows provided 3,829,956 2,471,376 1,916,070 2,415,125 2,034,734 346,523 698,647 958,450 14,670,883 250,927 ( 986,955 ) 13,934,854 Net cash flow used in ( 5,623,472 ) ( 828,233 ) ( 1,939,152 ) ( 607,268 ) ( 330,259 ) ( 96,579 ) ( 253,738 ) ( 636,395 ) ( 10,316,421 ) 5,772,710 ( 6,548,446 ) ( 11,092,156 ) Net cash flow used in ( 132,785 ) ( 2,081,188 ) ( 784,133 ) ( 1,543,711 ) ( 1,109,162 ) ( 221,136 ) ( 275,360 ) ( 475,945 ) ( 6,623,420 ) 8,724,660 ( 6,891,002 ) ( 4,789,761 ) Additions to non-current 16,440,266 6,444,268 5,728,023 4,432,137 4,451,408 1,068,774 1,227,213 3,978,379 43,770,469 2,150,649 — 45,921,118

Foreign currency transactions (

Foreign currency transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Foreign exchange rates [abstract]
Summary of Transactions Denominated in Foreign Currency	a. Transactions denominated in foreign currency for the years ended December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 (In thousands of U.S. dollars) Revenues from aeronautical and non-aeronautical services 156,021 233,910 283,180 Revenues for recovery expenses 854 1,232 1,441 Technical assistance fees 6,190 7,687 7,054 Other expenses (1) 80,007 116,663 168,687 (1) Includes interest for the years ended December 31, 2021, 2022 and 2023 by USD$ 7.5 million, USD$ 8.8 million and USD$ 8.8 million, respectively.
Summary of Exchange Rate in Effect	b. The exchange rates in effect on the dates of the consolidated financial statements and its issuance date were as follows: December 31, Feb 26, 2021 2022 2023 2024 Mexican pesos per one U.S. dollar (Note 3.o) Ps. 20.5835 Ps. 19.3615 Ps. 16.8935 Ps. 17.1210

Transactions with related par_2

Transactions with related parties (Tables)	12 Months Ended
	Dec. 31, 2023
Other related parties [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions Between Related Parties	c. Transactions with other related parties that are included in the consolidated statement of profit or loss and other comprehensive income as of December 31, 2021, 2022 and 2023, are as follows: 2021 2022 2023 Commercial revenues: Otayconnect, S. de R. L. de C.V. (Shareholder) Ps. 1,387 Ps. 1,631 Ps. 1,681 Las Nuevas Delicias Gastronómicas, S. de R. L. de C.V. Ps. 7,669 Ps. 10,985 Ps. 8,645 Fly by Wings, S.A. de C.V. (Independent director) Ps. 25,128 Ps. 38,259 Ps. 40,325 Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) Ps. — Ps. 35 Ps. 19 Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) Ps. — Ps. — Ps. 5,486 2021 2022 2023 Technical advisory: Ingeniería y Economía del Transporte, S.A. (Shareholder) Ps. 8,711 Ps. — Ps. 14,620
Key management personnel of entity or parent [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Total Amounts Paid to Key Management Personnel or Directors	d. The total short term employee benefits paid to key management personnel or directors, for the years ended December 31, 2021, 2022 and 2023 were as follows: 2021 2022 2023 Management - short term Ps. 59,987 Ps. 70,699 Ps. 89,974 Independent directors (7) Ps. 6,511 Ps. 7,856 Ps. 9,093
Accounts receivable (payable) [Member] | Other related parties [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions Between Related Parties	b. Accounts receivable with other related parties that are in the consolidated statement of financial position as of December 31, 2021, 2022 and 2023, are integrated as follows: 2021 2022 2023 Accounts receivable: Especialistas en Alta Cocina, S.A. de C.V. (Independent director) Ps. — Ps. 2 Ps. 24 Fly by Wings, S.A. de C.V. (Independent director) Ps. 6,473 Ps. — Ps. — Las Nuevas Delicias Gastronómicas, S. de R.L. de C.V. Ps. 808 Ps. — Ps. — Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) — 35 76 Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) Ps. — Ps. — Ps. 2,265
AMP [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions Between Related Parties	Transactions with AMP, were entered into at prices comparable to those for transactions with independent parties and were as follows: 2021 2022 2023 AMP, entity with significant influence Expenses: Technical assistance fees Ps. 526,220 Ps. 756,648 Ps. 851,320 : 2021 2022 2023 AMP, entity with significant influence: Accounts payable Ps. 394,208 Ps. 621,722 Ps. 722,923

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Presentation of leases for lessee [abstract]
Summary of Future Minimum Lease Payments Receivable	a) The Company receives payments from the leasing of spaces inside the commercial area of the airports, which have been classified as operating leases. The future minimum lease payments associated with such non-cancelable in Mexico leases is as follows: 2021 2022 2023 Less than one year Ps. 1,320,582 Ps. 1,478,921 Ps. 2,122,505 One to two years 914,749 902,437 1,607,033 Two to three years 594,693 526,668 1,041,070 Three to four years 368,601 138,238 724,253 Four to five years 58,594 57,803 190,564 More than five years 53,271 56,108 144,767 Ps. 3,310,490 Ps. 3,160,175 Ps. 5,830,192
Summary of Future Minimum Rental Payments Under Non-cancelable Leases	b) Future minimum rental payments under non-cancelable leases in MBJA and PACKAL are as shown in the following table (in thousands of USD Dollars): 2021 2022 2023 Less than one year USD$ 9,979 USD$ 11,451 USD$ 14,432 One to two years 8,029 10,129 13,974 Two to three years 7,394 9,341 12,835 Three to four years 7,253 9,044 4,302 Four to five years 6,514 6,021 157 More than five years 990 6,248 - USD$ 40,159 USD$ 52,234 USD$ 45,700

New accounting standards not _2

New accounting standards not yet in effect (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Summary of Accounting Standards	The Company has not applied the following new and revised IFRSs that have been issued but are not yet effective: Standard Effective as of IFRS 17– Insurance Contracts 1 January 1, 2023 Amendments IAS 1 January 1, 2023 Amendments IAS 1 and IFRS 2 January 1, 2023 Amendments IAS 8 January 1, 2023 Amendments IAS 12 January 1, 2023

Activities of the Company and_2

Activities of the Company and significant events - Additional Information (Detail) $ / shares in Units, $ in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 14, 2023 $ / shares

Nov. 13, 2023

Nov. 07, 2023 MXN ($)

Oct. 12, 2023 $ / shares

Sep. 03, 2023 USD ($)

Jul. 13, 2023 $ / shares

May 18, 2023 $ / shares

Apr. 13, 2023 MXN ($) $ / shares shares

Mar. 27, 2023 MXN ($)

Jan. 10, 2023 MXN ($)

Nov. 17, 2022 $ / shares

May 16, 2022 $ / shares

Apr. 22, 2022 MXN ($) $ / shares shares

Mar. 17, 2022 MXN ($)

Apr. 27, 2021 shares

Oct. 10, 2018 USD ($)

Sep. 30, 2015

Mar. 31, 2023

Dec. 31, 2023 MXN ($) Facility

Dec. 31, 2021 MXN ($)

Sep. 27, 2023 MXN ($)

Jun. 22, 2023 MXN ($)

Jun. 22, 2023 USD ($)

Mar. 27, 2023 USD ($)

Dec. 31, 2022 MXN ($)

Sep. 14, 2021 MXN ($)

Sep. 01, 2020 USD ($)

Jul. 01, 2020 MXN ($)

Apr. 20, 2015 USD ($)

Feb. 24, 2006

Disclosure of detailed information about service concession arrangements [Line Items]

Number of facility | Facility

12

Description of the agreement

In June 1998, the subsidiaries of Grupo Aeroportuario del Pacífico, S.A.B. de C.V. were granted concessions by the Ministry of Infrastructure, Communications and Transportation (SICT) (formerly called Ministry of Communications and Transportation) to manage, operate and develop each of the Pacific Group’s 12 airports and benefit from the use of the airport facilities, for a 50-year term beginning November 1, 1998 (The Concession or Concessions). The cost of the concessions, which totaled Ps.15,938,359, was determined by the Mexican Government in August 1999, based upon the price paid by Aeropuertos Mexicanos del Pacífico, S.A.P.I. de C.V. (AMP, the strategic shareholder of the Company) for its interests in GAP.

Cost of the concessions

$ 15,938,359

Description on concessions agreement term

On August 20, 1999, GAP entered into a Liabilities Assumption Agreement with each of its subsidiaries, whereby it assumed the liabilities incurred by each subsidiary derived from obtaining the concession. Such liabilities were capitalized by GAP as equity in favor of the Mexican Government on the same date.

Concession agreement term

The term of the concession is 50 years as of November 1, 1998 and may be extended by the SICT on one or more occasions for up to 50 additional years under certain circumstances.

Description of the agreement

Beginning on November 1, 1998, the Company is required to pay an annual tax to the Mexican Government, through the SICT, for use of the public property, equivalent to 5% of each concessionaire’s annual gross revenues, according to the concession terms and the Mexican Federal Duties Law. As of January 1, 2024, this percentage increases to 9% in accordance with the decree issued by the Federal Government and notified to the Company on November 13, 2023.

Percentage of tax to be paid

9%

5%

Percentage of common stock voting

85%

Participation percentage in stock exchanges

100%

Concession agreement period

10 years

Cancellation of repurchase of shares, shares | shares

7,024,113

13,273,970

35,424,453

Long-term debt securities

$ 6,020

$ 602,000

Unsecured loan

$ 30,000

$ 5,400,000

$ 1,000,000

$ 40,000

$ 60,000

Maturity period

12 months

5 years

18 months

Description of derivative instruments variable interest rate basis

with a monthly interest rate of SOFR plus 310 basis points and payment of 10% of the principal in month 54, 90% at maturity

Debt securities,basis points

310%

22%

25%

22%

Debt Securities Maturity Date

Mar. 23, 2026

Debt instruments issued

$ 31,255,588

$ 22,500,000

$ 26,457,588

Reserve for repurchase of shares

$ 2,500,000

$ 2,500,000

2,500,000

$ 5,531,292

2,499,473

$ 2,000,000

Dividend payment per share | $ / shares

$ 3.71

$ 3.71

$ 3.71

$ 3.71

$ 14.84

$ 7.2

$ 7.2

$ 14.4

Canceled Reserve for repurchase of shares

$ 499,486

$ 2,031,782

$ 1,550,000

Variable Rate of TIIE-28 plus 18 Basis Points [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Unsecured loan

$ 1,120,000

Variable Rate Of T I I E Plus38 Basis Points [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Unsecured loan

$ 1,500,000

Debt securities,basis points

38%

Description of derivative instruments fixed interest basis

variable interest rate 28 days TIIE plus 38 basis points, the payment of the principal will be at maturity

Interest Every 182 Days At A Fixed Annual Rate Of 9.67 [Member] | Fixed Interest Rate [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Debt Securities Maturity Date

Mar. 18, 2030

Variable Rate of TIIE-28 Plus 22 Basis Points [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Long-term debt securities

$ 54,000

Variable Rate of TIIE-28 Plus 30 Basis Points [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Debt securities,basis points

30%

Unsecured Debt GAP-17 [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Debt instruments issued

$ 602,000

Unsecured Debt GAP-22-2 [Member] | Fixed Interest Rate [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Maturity period

10 years

Fixed annual interest rate

9.67%

Debt instruments issued

$ 3,000,000

3,000,000

$ 3,000,000

Unsecured Debt GAP-22-2 [Member] | Interest Every 182 Days At A Fixed Annual Rate Of 9.67 [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Unsecured loan

$ 4,280,000

Description of derivative instruments fixed interest basis

will pay interest every 182 days at a fixed annual rate of 9.65%, with payment of the principal on March 18, 2030

Unsecured Debt GAP-22-2 [Member] | Interest Every 182 Days At A Fixed Annual Rate Of 9.67 [Member] | Fixed Interest Rate [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Fixed annual interest rate

9.65%

9.65%

NMIA [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Concession agreement period

25 years

Concession agreement possible extension period

5 years

Concession agreement latest commence date

Oct. 10, 2019

Concession agreement payable during the following 12 months

$ 7,100

NMIA [Member] | IFC [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Concession agreement payable during the following 12 months

2,100

NMIA [Member] | AAJ [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Concession agreement payable during the following 12 months

$ 5,000

Percentage of total aeronautical and commercial revenues obliged to pay as concession right

62.01%

SCL Terminal Aereo Santiago [Member] | Spain [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Percentage of stake by the company

14.77%

Abertis [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Ownership percentage

100%

Transaction cost

$ 192,000

MBJA [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Concession agreement term

MBJA holds the concession to operate, maintain and utilize the airport for a period of 30 years, beginning April 12, 2003.

Percentage of stake by the company

74.50%

Percentage of stake by non controlling owners

25.50%

Mexican concessions [Member]

Disclosure of detailed information about service concession arrangements [Line Items]

Cost of the concessions

$ 15,938,359

Percentage of tax to be paid

5%

Basis of Presentation - Schedul

Basis of Presentation - Schedule of Consolidated Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2023
Mexico [Member] | Aeropuerto de Aguascalientes, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Aguascalientes, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto del Bajio, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto del Bajío, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Guadalajara, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Guadalajara, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Hermosillo, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Hermosillo, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de La Paz, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de La Paz, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Los Mochis, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Los Mochis, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Manzanillo, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Manzanillo, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Mexicali, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Mexicali, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Morelia, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Morelia, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Puerto Vallarta, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Puerto Vallarta, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de San Jose del Cabo, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de San José del Cabo, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Aeropuerto de Tijuana, S.A. de C.V. [Member]
Disclosure of subsidiaries [Line Items]
Company	Aeropuerto de Tijuana, S.A. de C.V.
% participation	99.99%
Location	Mexico
Activity	Operation of airport
Mexico [Member] | Corporativo de Servicios Aeroportuarios, S.A. de C.V. (CORSA) [Member]
Disclosure of subsidiaries [Line Items]
Company	Corporativo de Servicios Aeroportuarios, S.A. de C.V. (CORSA)
% participation	99.99%
Location	Mexico
Activity	Provides personnel services
Mexico [Member] | Fundacion Grupo Aeroportuario del Pacifico, A.C. (Fundacion GAP) [Member]
Disclosure of subsidiaries [Line Items]
Company	Fundación Grupo Aeroportuario del Pacífico, A.C. (Fundación GAP)
% participation	99.99%
Location	Mexico
Activity	Non-profit Organization dedicated to social orientation and infrastructure support of educational institutions
Mexico [Member] | Puerta Cero Parking, S.A. de C.V. (PCP) [Member]
Disclosure of subsidiaries [Line Items]
Company	Puerta Cero Parking, S.A. de C.V. (PCP)
% participation	99.99%
Location	Mexico
Activity	Operation of parking lot
Mexico [Member] | Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. (SIAP) [Member]
Disclosure of subsidiaries [Line Items]
Company	Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. (SIAP)
% participation	99.99%
Location	Mexico
Activity	Administrative services
Mexico [Member] | Aerocomercializadora del Pacifico, S.A. de C.V. (ADP) [Member]
Disclosure of subsidiaries [Line Items]
Company	Aerocomercializadora del Pacifico, S.A. de C.V. (ADP)
% participation	99.99%
Location	Mexico
Activity	Operation of infrastructure and other commercial services
Mexico [Member] | Inmuebles Especializados Matrix, S.A. de C.V. (IEM) [Member]
Disclosure of subsidiaries [Line Items]
Company	Inmuebles Especializados Matrix, S.A. de C.V. (IEM)
% participation	100%
Location	Mexico
Activity	Subleasing of cargo operation areas and hangars
Mexico [Member] | Aerohoteles del Pacifico, S.A. de C.V. (AHP) [Member]
Disclosure of subsidiaries [Line Items]
Company	Aerohoteles del Pacífico, S.A. de C.V. (AHP)
% participation	100%
Location	Mexico
Activity	Operation of hotels with other integrated services
Spain [Member] | Desarrollo de Concesiones Aeroportuarias, S.L. (DCA) [Member]
Disclosure of subsidiaries [Line Items]
Company	Desarrollo de Concesiones Aeroportuarias, S.L. (DCA)
% participation	100%
Location	Spain
Activity	Management administration, maintenance, servicing of all types of infrastructure
Jamaica [Member] | MBJ Airports Limited (MBJA) [Member]
Disclosure of subsidiaries [Line Items]
Company	MBJ Airports Limited (MBJA)
% participation	74.50%
Location	Jamaica
Activity	Operation of airport
Jamaica [Member] | PAC Kingston Airport Limited (PACKAL) [Member]
Disclosure of subsidiaries [Line Items]
Company	PAC Kingston Airport Limited (PACKAL)
% participation	100%
Location	Jamaica
Activity	Operation of airport
Brazil [Member] | GA del Pacifico es do Brasil, LTDA [Member]
Disclosure of subsidiaries [Line Items]
Company	GA del Pacífico es do Brasil, LTDA
% participation	99.99%
Location	Brazil
Activity	No operation

Basis of Presentation - Sched_2

Basis of Presentation - Schedule of Income and Expenses of Foreign Operations (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
USD [Member]
Disclosure Of Basis Of Preparation [Line Items]
Average exchange rate	17.7665	20.1254	20.2813
Euro [Member]
Disclosure Of Basis Of Preparation [Line Items]
Average exchange rate	1.0816	1.0539	1.1835

Material Accounting Policies -

Material Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 MXN ($)
Disclosure of detailed information about intangible assets [Line Items]
Cancellation of company own equity instruments	$ 0
Shares represents the holding of capital stock	15%
Passenger workload	A workload unit is currently equivalent to one terminal passenger (excluding passengers in transit) or 100 kilograms (220 pounds) of cargo. Moreover, in MBJA and PACKAL aeronautical revenues correspond to the fee for passengers and security, which are collected by airlines who also invoice other charges for landing and parking aircraft.
Improvements to concession assets [Member]
Disclosure of detailed information about intangible assets [Line Items]
Improvements to concession assets	Under the Company’s concession agreements, through the MDP agreed with each government every five years, the Company is committed to carry out various improvements, upgrades and additions to each of its airports on an annual basis in the case of Mexican airports and every five years in Jamaica.
Airport concessions [Member] | Mexico [Member]
Disclosure of detailed information about intangible assets [Line Items]
Airport concession period	50 years
MBJA [Member] | Jamaica [Member]
Disclosure of detailed information about intangible assets [Line Items]
Concession expiration year	2033
AAJ Airport [Member] | Jamaica [Member]
Disclosure of detailed information about intangible assets [Line Items]
Airport concession period	25 years

Material Accounting Policies _2

Material Accounting Policies - Summary of Estimated Useful Lives For Current and Comparative Period (Detail)	12 Months Ended
	Dec. 31, 2023
Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	10
Annual depreciation rate	10%
Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	10
Annual depreciation rate	10%
Computer equipment [Member] | Bottom of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	3.3
Annual depreciation rate	25%
Computer equipment [Member] | Top of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	4
Annual depreciation rate	30%
Transportation equipment [Member] | Bottom of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	4
Annual depreciation rate	20%
Transportation equipment [Member] | Top of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	5
Annual depreciation rate	25%
Communication equipment [Member] | Bottom of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	3.3
Annual depreciation rate	10%
Communication equipment [Member] | Top of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	10
Annual depreciation rate	30%
Communication equipment [Member] | Middle Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	4
Annual depreciation rate	25%
Improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful life (years)	10
Annual depreciation rate	10%

Material Accounting Policies _3

Material Accounting Policies - Summary of Amortization Periods For Current Period and Comparative Period (Detail)	12 Months Ended
	Dec. 31, 2023
Improvements to concession assets [Member] | Bottom of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	12 years 6 months
Annual amortization rate	5%
Improvements to concession assets [Member] | Top of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	20 years
Annual amortization rate	8%
Airport concessions [Member] | Bottom of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	18 years
Annual amortization rate	2%
Airport concessions [Member] | Top of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	49 years
Annual amortization rate	5.50%
Airport concessions [Member] | Middle Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period(years)	25 years
Average annual amortization rate	4%
Rights to use airport facilities [Member] | Bottom of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	10 years
Annual amortization rate	2%
Rights to use airport facilities [Member] | Top of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	49 years
Annual amortization rate	10%
Other acquired rights [Member] | Bottom of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	44 years
Annual amortization rate	2%
Other acquired rights [Member] | Top of Range [Member]
Disclosure of detailed information about intangible assets [Line Items]
Period (years)	48 years

Financial Risk Management - Sum

Financial Risk Management - Summary of Financial Instruments Held by the Company (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Financial assets
Financial assets		$ 483,751
Financial liabilities at amortized cost
Financial liabilities	$ 1,808,751	(382,971)	$ 1,894,474	$ 2,734,704
Short and Long-term Debt Securities
Financial liabilities at amortized cost
Financial liabilities	31,255,588		26,457,588	22,500,000
Current And Long Term Bank Loans [Member]
Financial liabilities at amortized cost
Financial liabilities	9,312,108		7,887,749	5,360,908
Accounts payable [Member]
Financial liabilities at amortized cost
Financial liabilities	2,743,873	(68,524)	2,696,573	3,321,865
Derivative Financial Instruments [Member]
Financial liabilities at amortized cost
Financial liabilities at Fair Value	26,990		51,205	71,387
Liabilities for Assets in Lease [Member]
Financial liabilities at amortized cost
Financial liabilities at Fair Value	52,691		61,625	58,966
Cash and Cash Equivalents [Member]
Financial assets
Financial assets	10,055,211	21,540	12,371,464	13,332,877
Trade Accounts Receivables net [Member]
Financial assets
Financial assets	2,251,229	$ 505,291	2,368,342	1,720,475
Derivative financial instruments [Member]
Financial assets
Financial assets	$ 167,696		$ 292,697	$ 89,711

Financial Risk Management - Cre

Financial Risk Management - Credit Risk - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($) Airline	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	96%	96.10%	93.80%
Number of major client airlines | Airline	3
Deposit received from customers	$ 1,022,148	$ 916,961	$ 788,435
Accounts Receivable [Member]
Disclosure of detailed information about financial instruments [line items]
Expected loss rates base, actual credit loss experience period	3 years
Credit risk [Member] | Mexico [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	0%
Credit risk [Member] | Jamaica [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	0%
Credit risk [Member] | Tarifa de Uso Aeroportuario [Member]
Disclosure of detailed information about financial instruments [line items]
Maximum grace period for reimbursement	60 days
Deposit received from customers	$ 1,022,148	$ 916,961	$ 788,435
Credit risk [Member] | Tarifa de Uso Aeroportuario [Member] | Major Client Airlines [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	32.40%	34%	35.50%
Credit risk [Member] | Tarifa de Uso Aeroportuario [Member] | Bond or Cash Equivalent [Member]
Disclosure of detailed information about financial instruments [line items]
Guarantee period	30 days
Credit risk [Member] | Tarifa de Uso Aeroportuario [Member] | Other Clients [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	48.30%	52.80%	52.50%
Credit risk [Member] | Company's Airports [Member] | Aeronautical And Non Aeronautical [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage from maximum tariff per traffic unit by the mexican airports	83.90%	82.90%	86.90%
Top of Range [Member] | Credit risk [Member] | Tarifa de Uso Aeroportuario [Member]
Disclosure of detailed information about financial instruments [line items]
Credit term	60 days

Financial Risk Management - S_2

Financial Risk Management - Summary of Exposure to Credit Risk and Expected Credit Losses for Accounts Receivable (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2023 USD ($)
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets				$ 483,751
Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 2,442,465	$ 2,570,963	$ 1,876,878
Amount of credit loss	$ 191,236	$ 202,621	$ 156,403
Current (Not Past Due) [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	0%	0%	0%	0%
Financial assets	$ 2,083,956	$ 2,244,320	$ 1,577,211
Credit impairment	No	No	No
1 to 30 Days Past Due [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	3.50%	7%	9.70%	3.50%
Financial assets	$ 124,985	$ 87,863	$ 107,521
Amount of credit loss	$ 4,413	$ 6,174	$ 10,417
Credit impairment	No	No	No
31 to 60 Days Past Due [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	13%	17.30%	26.80%	13%
Financial assets	$ 48,939	$ 38,892	$ 27,605
Amount of credit loss	$ 6,354	$ 6,716	$ 7,407
Credit impairment	No	No	No
61 to 90 Days Past Due [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	16.90%	34.60%	49.40%	16.90%
Financial assets	$ 4,955	$ 15,526	$ 51,288
Amount of credit loss	$ 839	$ 5,369	$ 25,326
Credit impairment	No	No	No
More Than 90 Days Past Due [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	100%	100%	100%	100%
Financial assets	$ 100,540	$ 97,221	$ 44,125
Amount of credit loss	$ 100,540	$ 97,221	$ 44,125
Credit impairment	Yes	Yes	Yes
Legal [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Credit Risk Exposure [Line Items]
Weighted average loss rate	100%	100%	100%	100%
Financial assets	$ 79,090	$ 87,141	$ 69,128
Amount of credit loss	$ 79,090	$ 87,141	$ 69,128
Credit impairment	Yes	Yes	Yes

Financial Risk Management - Liq

Financial Risk Management - Liquidity Risk - Additional Information (Details) - Liquidity risk [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Operating expenses and financial debt payment period	60 days
Credit lines	$ 0	$ 30	$ 30

Financial Risk Management - S_3

Financial Risk Management - Summary of Company's Contractual Maturities for its Financial Liabilities, Including the Interest to be Paid (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 1,808,751	$ (382,971)	$ 1,894,474	$ 2,734,704
Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	54,924,873
Contractual maturities [Member] | AMP [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	722,923
Contractual maturities [Member] | Trade accounts payable and other payables [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,808,751
Contractual maturities [Member] | Liabilities for Assets in Lease [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	52,692
1 to 30 Days Past Due [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	698,230
1 to 30 Days Past Due [Member] | Contractual maturities [Member] | Trade accounts payable and other payables [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	470,275
1 to 30 Days Past Due [Member] | Contractual maturities [Member] | Liabilities for Assets in Lease [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,820
Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	5,426,812
Less than 1 month [Member] | Contractual maturities [Member] | Trade accounts payable and other payables [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,338,476
Less than 1 month [Member] | Contractual maturities [Member] | Liabilities for Assets in Lease [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	3,814
Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	7,805,655
Less than 1 month [Member] | Contractual maturities [Member] | AMP [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	722,923
Less than 1 month [Member] | Contractual maturities [Member] | Liabilities for Assets in Lease [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	15,928
Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	31,758,179
Between 1 and 5 years [Member] | Contractual maturities [Member] | Liabilities for Assets in Lease [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	31,130
More than 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 9,235,997
Fixed Rate Interest [Member]
Disclosure of detailed information about financial instruments [Line Items]
Weighted average of effective interest rate	8.35%
Fixed Rate Interest [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 7,876,332
Fixed Rate Interest [Member] | 1 to 30 Days Past Due [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	12,762
Fixed Rate Interest [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	434,088
Fixed Rate Interest [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,022,247
Fixed Rate Interest [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	4,644,615
Fixed Rate Interest [Member] | More than 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 1,762,620
Variable rate interest [Member]
Disclosure of detailed information about financial instruments [Line Items]
Weighted average of effective interest rate	9.35%
Variable rate interest [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 3,682,596
Variable rate interest [Member] | 1 to 30 Days Past Due [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	191,709
Variable rate interest [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	526,772
Variable rate interest [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,169,969
Variable rate interest [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,794,146
Long-term debt securities (fixed rate) [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	15,378,000
Long-term debt securities (fixed rate) [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	8,098,000
Long-term debt securities (fixed rate) [Member] | More than 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	7,280,000
Long-term debt securities (variable rate) [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	15,877,588
Long-term debt securities (variable rate) [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	3,000,000
Long-term debt securities (variable rate) [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	12,877,588
Variable rate bank loans [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	5,892,072
Variable rate bank loans [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	67,574
Variable rate bank loans [Member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	4,762,742
Variable rate bank loans [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	1,061,756
Fixed rate bank loans [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	3,420,036
Fixed rate bank loans [Member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	3,226,659
Fixed rate bank loans [Member] | More than 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 193,377
Cash flow hedges [member]
Disclosure of detailed information about financial instruments [Line Items]
Weighted average of effective interest rate	6.04%
Cash flow hedges [member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 213,883
Cash flow hedges [member] | 1 to 30 Days Past Due [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	21,664
Cash flow hedges [member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	56,088
Cash flow hedges [member] | Less than 1 month [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	111,846
Cash flow hedges [member] | Between 1 and 5 years [Member] | Contractual maturities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Financial liabilities	$ 24,285

Financial Risk Management - Mar

Financial Risk Management - Market Risk - Additional Information (Details) $ in Thousands		1 Months Ended		12 Months Ended
	Mar. 01, 2022 USD ($)	Apr. 30, 2020 USD ($)	Jan. 31, 2020 USD ($)	Dec. 31, 2023	Dec. 31, 2022	Mar. 02, 2020 MXN ($)	Feb. 27, 2019 MXN ($)	Feb. 26, 2019 MXN ($)	May 02, 2017 MXN ($)
Disclosure of detailed information about financial instruments [Line Items]
Proportion of expenses in foreign currency				70%
Description of variable rate and effect of debt				The Company has financial debt denominated in pesos and U.S. dollars, which accrues interest at a variable rate based on TIIE 28-days and SOFR 1-month, respectively. If on the 2023 of year-end closing date the variable interest rates to which the Company is exposed had been 100 basis points (higher) or lower than the interest rate at year-end with the other variables remaining constant
Debt instrument interest rate period					SOFR 1 month rate
Debt securities [Member]
Disclosure of detailed information about financial instruments [Line Items]
Debt securities, value						$ 3,000,000	$ 3,000,000	$ 2,300,000	$ 1,500,000
Interbank Equilibrium Interest Rate [Member]
Disclosure of detailed information about financial instruments [Line Items]
Debt instrument interest rate period				variable rate based on TIIE 28-days
SOFR 1-Month Interest Plus 3.10% [Member]
Disclosure of detailed information about financial instruments [Line Items]
Debt instrument interest rate period	SOFR 1-month interest plus 3.10%
Fixed annual interest rate	1.59%
Debt securities, value	$ 12,000,000
Borrowings interest rate basis	3.10
SOFR 1-Month Plus 2.85% [Member]
Disclosure of detailed information about financial instruments [Line Items]
Debt instrument interest rate period	SOFR 1-month plus 2.85%
Fixed annual interest rate	1.785%
Debt securities, value	$ 30,000,000
Borrowings interest rate basis	2.85
SOFR
Disclosure of detailed information about financial instruments [Line Items]
Debt instrument interest rate period				SOFR 1-month
TIIE Rate [Member]
Disclosure of detailed information about financial instruments [Line Items]
Fixed annual interest rate						6.33%	8.03%	8.0315%	7.21%
Likely [Member]
Disclosure of detailed information about financial instruments [Line Items]
Sensitivity analysis of risk variable percentage				0.25%
Possible [Member]
Disclosure of detailed information about financial instruments [Line Items]
Sensitivity analysis of risk variable percentage				0.50%
Stress [Member]
Disclosure of detailed information about financial instruments [Line Items]
Sensitivity analysis of risk variable percentage				1%
MBJA [Member]
Disclosure of detailed information about financial instruments [Line Items]
Description of tariffs for the passengers				In MBJ, the tariffs are billed and charged to domestic and international passengers in USD, which are assimilated into a fixed amount for 12 months (from April to March), and then updated for inflation in the United States.
International tariff per passenger			$ 19.34
Increase in tariff of an international passenger			24.74
Domestic tariff per passenger			$ 5.52
Proportion of expenses in foreign currency				70%
Debt instrument interest rate period	30-day Libor interest rate
Debt securities, value	$ 42,000,000
PAC Kingston Airport Limited (PACKAL) [Member]
Disclosure of detailed information about financial instruments [Line Items]
Description of tariffs for the passengers				In PACKAL, the tariffs are billed and charged to domestic and international passengers in USD, which they are assimilated into a fixed amount for 12 months (from April to March), and then updated for inflation in the United States.
International tariff per passenger		$ 16.81
Increase in tariff of an international passenger		28.8
Domestic tariff per passenger		5.83
Increase in tariff of domestic tariff per passenger		$ 9.99

Financial Risk Management - S_4

Financial Risk Management - Summary of Sensitivity Analysis of the Company Financial Assets and Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets		$ 483,751
Financial liabilities	$ 1,808,751	(382,971)	$ 1,894,474	$ 2,734,704
Net asset position		122,320
Accounts payable [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	2,743,873	(68,524)	2,696,573	3,321,865
Bank loans [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities		(314,447)
Cash and Cash Equivalents [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	10,055,211	21,540	12,371,464	13,332,877
Trade Accounts Receivables net [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	2,251,229	$ 505,291	$ 2,368,342	$ 1,720,475
Peso amounts at exchange rate of Ps.16.8935 [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	8,172,243
Financial liabilities	(6,469,710)
Net asset position	2,066,415
Peso amounts at exchange rate of Ps.16.8935 [Member] | Accounts payable [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(1,157,602)
Peso amounts at exchange rate of Ps.16.8935 [Member] | Bank loans [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(5,312,108)
Peso amounts at exchange rate of Ps.16.8935 [Member] | Cash and Cash Equivalents [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	363,882
Peso amounts at exchange rate of Ps.16.8935 [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	8,536,125
Exchange rate would depreciate 10% [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	7,429,311
Financial liabilities	(5,881,555)
Net asset position	1,878,558
Exchange rate would depreciate 10% [Member] | Accounts payable [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(1,052,366)
Exchange rate would depreciate 10% [Member] | Bank loans [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(4,829,189)
Exchange rate would depreciate 10% [Member] | Cash and Cash Equivalents [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	330,802
Exchange rate would depreciate 10% [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	7,760,113
Exchange rate would appreciate 10% [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	8,989,466
Financial liabilities	(7,116,681)
Net asset position	2,273,056
Exchange rate would appreciate 10% [Member] | Accounts payable [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(1,273,363)
Exchange rate would appreciate 10% [Member] | Bank loans [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial liabilities	(5,843,318)
Exchange rate would appreciate 10% [Member] | Cash and Cash Equivalents [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	400,271
Exchange rate would appreciate 10% [Member] | Trade Accounts Receivables net [Member]
Disclosure Of Financial Assets And Liabilities Exchange Rate [Line Items]
Financial assets	$ 9,389,737

Financial Risk Management - S_5

Financial Risk Management - Summary of Variable Interest Rates to the Company is Exposed had been 100 Basis Points (Higher) or Lower Than the Interest Rate (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Financial Liabilities Variable Rate [Abstract]
Effect in case of interest rate increase in 100 basis points, Variable rate long term debt	$ (300,056)	$ (240,679)	$ (150,135)
Effect in case of interest rate decrease in 100 basis points, Variable rate long term debt	$ 300,056	$ 240,679	$ 150,135

Financial Risk Management - S_6

Financial Risk Management - Summary of Interest Rate Profile of Company Interest-bearing Financial Instruments (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure Of Financial Instruments By Type Of Interest Rate [Line Items]
Financial liabilities	$ (1,808,751)	$ 382,971	$ (1,894,474)	$ (2,734,704)
Fixed-rate instruments [Member]
Disclosure Of Financial Instruments By Type Of Interest Rate [Line Items]
Financial liabilities	(18,798,036)		(15,017,675)	(12,265,065)
Effect of interest rate swaps	(6,709,527)		(6,968,075)	(9,800,000)
Interest-bearing financial instruments	(25,507,563)		(21,985,750)	(22,065,065)
Variable-rate instruments [Member]
Disclosure Of Financial Instruments By Type Of Interest Rate [Line Items]
Financial liabilities	(21,769,660)		(19,327,663)	(15,595,843)
Interest-bearing financial instruments	(15,060,133)		(12,359,588)	(5,795,843)
Debt securities, value	$ 6,709,527		$ 6,968,075	$ 9,800,000

Financial Risk Management - S_7

Financial Risk Management - Summary of Items Designated as Hedged Items (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Cash Flow hedge reserve	$ 60,720	$ 130,624	$ 29,658
Variable-rate instruments [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Change in value used for calculating hedge ineffectiveness	(226,307)	(44,898)	(51,285)
Cash Flow hedge reserve	$ 60,720	$ 130,624	$ 29,658

Financial Risk Management - S_8

Financial Risk Management - Summary of Items Designated as Hedging Instruments and Hedge Ineffectiveness (Detail) - Interest rate swaps [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($) HedgingInstrument	Dec. 31, 2022 MXN ($) HedgingInstrument	Dec. 31, 2021 MXN ($) HedgingInstrument
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Nominal amount | HedgingInstrument	6,709,527	6,968,075	8,300,000
Carrying amount	$ 60,720	$ 130,624	$ 29,658
Line item in the statement of financial position where the hedging instrument is included	Derivative financial instruments (liabilities)	Derivative financial instruments (liabilities)	Derivative financial instruments (liabilities)
Changes in the value of the hedging instrument recognized in OCI	$ (120,038)	$ 123,197	$ (727,474)
'Line item in profit or loss affected by the reclassification	Finance costs	Finance costs	Finance costs
Amount reclassified from costs of hedging reserve to profit or loss	$ 20,175	$ 21,040	$ (12,095)

Financial Risk Management - Sch

Financial Risk Management - Schedule of Reconciliation by Risk Category of Components of Equity and Analysis of OCI Items and Net of Tax (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flow hedges
Balance on January 1	$ 130,624	$ 29,658
Balance at December 31	60,720	130,624	$ 29,658
Hedge Reserve [Member]
Cash flow hedges
Balance on January 1	130,624	29,658	(471,107)
Changes in fair value	(120,038)	123,197	727,474
Amount reclassified to profit or loss	20,175	21,040	(12,095)
Changes in deferred tax asset	29,959	(43,271)	(214,614)
Balance at December 31	$ 60,720	$ 130,624	$ 29,658

Financial Risk Management - S_9

Financial Risk Management - Summary of Decrease in Interbank Interest Rates (Basis Points) (Detail) $ in Thousands	Dec. 31, 2023 MXN ($)
Likely (25 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	$ (11,148)
Possible (50 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	(22,348)
Stress (100 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	(44,906)
Cash flow hedges [member] | Likely (25 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	(11,148)
Cash flow hedges [member] | Possible (50 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	(22,348)
Cash flow hedges [member] | Stress (100 bps) [Member]
Disclosure Of Information About Terms And Conditions Of Hedging Instruments And How They Affect Future Cash Flows [Line Items]
Derivative, value or contract	$ (44,906)

Financial Risk Management - _10

Financial Risk Management - Summary of Ratio of the Shareholders' Equity to Total Liabilities (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure of detailed information about financial instruments [abstract]
Shareholders’ equity –controlling interest	$ 19,781,783	$ 18,638,866	$ 19,288,380
Total liabilities	$ 46,500,212	$ 40,677,296	$ 34,894,485
Ratio of total Shareholders’ equity – controlling interest to liabilities	0.4	0.5	0.6

Financial Risk Management - Fai

Financial Risk Management - Fair Value of Financial Instruments - Additional Information (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Fair value of financial liabilities at amortized cost	$ 41,004,371	$ 34,633,794	$ 27,988,813
Financial liabilities at fair value through profit or loss, category [Member]
Disclosure of detailed information about financial instruments [line items]
Fair value of financial liabilities at amortized cost	$ 40,836,961	$ 33,910,543	$ 27,735,962

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Cash	$ 1,796,444	$ 2,857,459	$ 1,475,210
Investments of cash surpluses	8,258,622	8,497,057	10,656,679
Cash equivalents designated for expenditure, held in trust in short term	145	1,016,948	1,200,988
Total	$ 10,055,211	$ 12,371,464	$ 13,332,877	$ 14,444,549

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) $ in Thousands	Dec. 29, 2022 MXN ($) Trust	Dec. 29, 2021 MXN ($) Trust
Disclosure of cash and cash equivalents [Line Items]
Number of trust deposited | Trust	12	12
Expansion Of Trust Commitment | $	$ 1,016,948	$ 1,200,988

Trade accounts receivable - n_3

Trade accounts receivable - net - Summary of Trade Accounts Receivable (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade Accounts Receivable [Abstract]
Trade accounts receivable	$ 2,442,465	$ 2,570,963	$ 1,876,878
Expected credit loss of the year	(191,236)	(202,621)	(156,403)
Trade accounts receivable	$ 2,251,229	$ 2,368,342	$ 1,720,475

Trade accounts receivable - n_4

Trade accounts receivable - net - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade Accounts Receivable [Line Items]
Account receivable for passenger charger fees	$ 1,745,152	$ 1,949,995	$ 1,192,404
Allowances for expected credit loss in customer balances	79,090	87,141	69,128
Allowances for doubtful accounts in arrears of payments	112,146	115,480	87,275
Allowances for doubtful accounts at reversal of bad debt	42,243	27,237	37,908
Allowance for doubtful accounts cancellations	$ 12,490	$ 124	$ 6,106
Top of Range [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Exposure to credit term	30 days
Bottom Of Range [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Exposure to credit term	5 days

Trade accounts receivable - n_5

Trade accounts receivable - net - Summary of Movements of Bad Debt Expense in Credit Loss (Detail) - Trade Accounts Receivables net [Member] - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade Accounts Receivable [Line Items]
Beginning balance	$ (202,621)	$ (156,403)	$ (146,953)
Allowance for ECL	(43,348)	(73,579)	(53,464)
Reversal of allowance for ECL	54,733	27,361	44,014
Ending balance	$ (191,236)	$ (202,621)	$ (156,403)

Trade accounts receivable - n_6

Trade accounts receivable - net - Summary of Past Due Balances of Accounts Receivable (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts receivables past due from 1 to 30 days [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Accounts receivable	$ 124,985	$ 75,581	$ 91,697
Accounts receivables past due 31 to 60 days [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Accounts receivable	48,939	31,162	24,029
Accounts receivables past due 61 to 90 days [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Accounts receivable	17,409	16,572	8,005
Accounts receivables past due more than 90 days [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Accounts receivable	5,967	36,306	12,762
Aggregate past due [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
Accounts receivable	$ 197,300	$ 159,621	$ 136,493

Trade accounts receivable - n_7

Trade accounts receivable - net - Summary of Percentage of Main Clients of Company with Relation to Total of Trade Accounts Receivable (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Concesionaria Vuela Compania de Aviacion, S.A.P.I. de C.V. [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
% receivable of TUA	20.90%	24.50%	23.80%
% receivable of SAE	2.30%	2.10%	2%
Aeroenlaces Nacionales, S.A. de C.V. [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
% receivable of TUA	19%	16.20%	15.60%
% receivable of SAE	1.70%	1.10%	1.30%
Aerovias de Mexico, S.A. de C.V. [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
% receivable of TUA	7.50%	9.80%	8.50%
% receivable of SAE	0.60%	0.60%	0.50%
American Airlines [Member]
Disclosure Of Trade Accounts Receivable [Line Items]
% receivable of TUA	3.50%	4.50%	4.80%
% receivable of SAE	1.90%	1.70%	0.60%

Machinery, Equipment and Impr_3

Machinery, Equipment and Improvements on Leased Assets - Summary of Property Plant and Equipment (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	$ 3,928,258	$ 3,094,220	$ 2,146,232
Additions	744,206	914,353	1,009,550
Disposals	(3,386)	(46,874)	(67,706)
Currency translation effect	(116,795)	(33,441)	6,144
Ending balance	4,552,283	3,928,258	3,094,220
Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	2,859,467	2,234,583
Ending balance	3,076,751	2,859,467	2,234,583
Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	197,316	180,050
Ending balance	223,473	197,316	180,050
Computer equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	654,568	516,985
Ending balance	678,977	654,568	516,985
Transportation equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	46,760	38,619
Ending balance	58,782	46,760	38,619
Communication equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	36,156	36,899
Ending balance	31,035	36,156	36,899
Property and improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	133,991	87,084
Ending balance	483,265	133,991	87,084
Investment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	7,716,066	6,378,700	4,981,657
Additions	1,617,735	1,570,674	1,543,081
Disposals	(87,181)	(145,971)	(187,735)
Currency translation effect	(182,596)	(87,337)	41,697
Ending balance	9,064,024	7,716,066	6,378,700
Investment [Member] | Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	5,189,873	4,288,366	3,341,641
Additions	766,872	1,015,511	978,160
Disposals	(41,829)	(45,232)	(63,035)
Currency translation effect	(138,775)	(68,772)	31,600
Ending balance	5,776,141	5,189,873	4,288,366
Investment [Member] | Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	416,512	374,645	368,966
Additions	71,385	54,093	53,795
Disposals	(8,371)	(8,024)	(49,003)
Currency translation effect	(7,325)	(4,202)	887
Ending balance	472,201	416,512	374,645
Investment [Member] | Computer equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	1,722,175	1,426,741	1,079,601
Additions	359,100	391,251	405,069
Disposals	(27,855)	(83,642)	(66,536)
Currency translation effect	(32,568)	(12,175)	8,607
Ending balance	2,020,852	1,722,175	1,426,741
Investment [Member] | Transportation equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	140,523	112,960	103,801
Additions	41,840	33,852	16,717
Disposals	(7,943)	(4,104)	(8,161)
Currency translation effect	(3,920)	(2,185)	603
Ending balance	170,500	140,523	112,960
Investment [Member] | Communication equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	61,982	58,205	29,694
Additions	254	4,250	29,511
Disposals	(1,183)	(470)	(1,000)
Currency translation effect	(8)	(3)
Ending balance	61,045	61,982	58,205
Investment [Member] | Property and improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	185,001
Additions	378,284
Ending balance	563,285	185,001
Investment [Member] | Improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	185,001	117,783	57,954
Additions		71,717	59,829
Disposals		(4,499)
Ending balance		185,001	117,783
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(3,787,808)	(3,284,480)	(2,835,425)
Additions	(873,529)	(656,321)	(533,531)
Disposals	83,795	99,097	120,029
Currency translation effect	65,801	53,896	(35,553)
Ending balance	(4,511,741)	(3,787,808)	(3,284,480)
Accumulated depreciation and amortisation [member] | Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(2,330,406)	(2,053,783)	(1,738,876)
Additions	(454,682)	(357,057)	(341,394)
Disposals	41,829	40,760	52,447
Currency translation effect	43,869	39,674	(25,960)
Ending balance	(2,699,390)	(2,330,406)	(2,053,783)
Accumulated depreciation and amortisation [member] | Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(219,196)	(194,595)	(180,199)
Additions	(39,489)	(32,218)	(27,370)
Disposals	7,339	5,091	14,549
Currency translation effect	2,618	2,526	(1,575)
Ending balance	(248,728)	(219,196)	(194,595)
Accumulated depreciation and amortisation [member] | Computer equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(1,067,607)	(909,756)	(814,964)
Additions	(319,495)	(217,491)	(136,602)
Disposals	27,855	49,286	49,043
Currency translation effect	17,372	10,354	(7,233)
Ending balance	(1,341,875)	(1,067,607)	(909,756)
Accumulated depreciation and amortisation [member] | Transportation equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(93,763)	(74,341)	(57,809)
Additions	(25,681)	(22,223)	(19,127)
Disposals	5,784	1,459	3,380
Currency translation effect	1,942	1,342	(785)
Ending balance	(111,718)	(93,763)	(74,341)
Accumulated depreciation and amortisation [member] | Communication equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(25,826)	(21,306)	(19,647)
Additions	(5,172)	(4,883)	(2,269)
Disposals	988	363	610
Ending balance	(30,010)	(25,826)	(21,306)
Accumulated depreciation and amortisation [member] | Property and improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(51,010)
Additions	(29,010)
Ending balance	(80,020)	(51,010)
Accumulated depreciation and amortisation [member] | Improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	$ (51,010)	(30,699)	(23,930)
Additions		(22,449)	(6,769)
Disposals		2,138
Ending balance		$ (51,010)	$ (30,699)

Machinery, Equipment and Impr_4

Machinery, Equipment and Improvements on Leased Assets - Summary of Net Balances of Machinery, Equipment and Improvements on Leased Assets (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	$ 4,552,283	$ 3,928,258	$ 3,094,220	$ 2,146,232
Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	3,076,751	2,859,467	2,234,583
Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	223,473	197,316	180,050
Computer equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	678,977	654,568	516,985
Transportation equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	58,782	46,760	38,619
Communication equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	31,035	36,156	36,899
Property and improvements on leased assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property plant and equipment	$ 483,265	$ 133,991	$ 87,084

Machinery, Equipment and Impr_5

Machinery, Equipment and Improvements on Leased Assets - Additional Information (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Sep. 27, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 4,552,283		$ 3,928,258	$ 3,094,220	$ 2,146,232
Inmuebles Especializados Matrix, S.A. de C.V. (IEM) [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Ownership percentage		100%
Machinery Equipment And Improvements On Leased Assets [Member] | Inmuebles Especializados Matrix, S.A. de C.V. (IEM) [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment		$ 326,801

Improvements to concession as_3

Improvements to concession assets - net - Summary of Improvements to Concession Assets (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Construction in-progress [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Beginning balance	$ 6,568,212	$ 5,352,578	$ 2,684,629
Additions	7,311,966	4,233,640	3,586,390
Transfers	(1,474,633)	(2,997,862)	(928,723)
Currency translation effect	(35,647)	(20,144)	10,282
Ending balance	12,369,898	6,568,212	5,352,578
Improvements to concession assets [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Beginning balance	22,105,909	19,032,526	17,627,214
Additions	3,466,108	346,931	379,965
Divestitures	(45,609)	(29,567)	(24,144)
Transfers	1,474,633	2,997,862	928,723
Currency translation effect	(497,455)	(241,843)	120,768
Ending balance	26,503,586	22,105,909	19,032,526
Total investment [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Beginning balance	28,674,121	24,385,104	20,311,843
Additions	10,778,074	4,580,571	3,966,355
Divestitures	(45,609)	(29,567)	(24,144)
Currency translation effect	(533,102)	(261,987)	131,050
Ending balance	38,873,484	28,674,121	24,385,104
Investment Net [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Beginning balance	20,260,493	16,857,852	13,763,840
Additions	9,200,013	3,584,900	3,021,269
Divestitures	(35,113)	(15,499)	(10,307)
Currency translation effect	(428,149)	(166,760)	83,050
Ending balance	28,997,244	20,260,493	16,857,852
Accumulated amortization [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Beginning balance	(8,413,628)	(7,527,252)	(6,548,003)
Additions	(1,578,061)	(995,671)	(945,086)
Divestitures	10,496	14,068	13,837
Currency translation effect	104,953	95,227	(48,000)
Ending balance	$ (9,876,240)	$ (8,413,628)	$ (7,527,252)

Improvements to concession as_4

Improvements to concession assets - net - Summary of the Net Amounts of Improvements to Concession Assets (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about service concession arrangements [abstract]
Improvements to concession assets	$ 16,627,346	$ 13,692,281	$ 11,505,274
Construction in-progress	12,369,898	6,568,212	5,352,578
Total amounts	$ 28,997,244	$ 20,260,493	$ 16,857,852

Improvements to concession as_5

Improvements to concession assets - net - Additional Information (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Mexican Aircraft [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Investments pending to be paid	$ 901,486	$ 853,467	$ 1,427,990

Airport Concessions - Additiona

Airport Concessions - Additional Information (Detail) $ in Thousands, $ in Millions				1 Months Ended	12 Months Ended
	Nov. 13, 2023	Oct. 19, 2023	Oct. 10, 2018	Oct. 31, 2023	Dec. 31, 2023 MXN ($) Airport	Dec. 31, 2023 USD ($) Airport	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2015
Disclosure of detailed information about service concession arrangements [Line Items]
Percentage of tax to be paid	9%				5%	5%
Tax recognized | $					$ 3,616,811		$ 3,849,778		$ 2,315,686
Concession agreement period					10 years	10 years
MBJA [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Term of concession to operate, maintain and operate the airport											30 years
Additional concession fee percentage on excess of forecast revenues.							45%	45%
Additional concession fee on excess of forecast revenues.					$ 784,800	$ 44.2	$ 290,900	$ 14.5	172,900	$ 8.5
Concession agreement non payment of amount due period					60 days	60 days
MBJA [Member] | Desarrollo De Concesiones Aeroportuarias S.L. [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Percentage of acquired holding interest											74.50%
NMIA [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Concession agreement period			25 years
PACKAL [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Monthly concession fee payable to AAJ					62.01%	62.01%
Recognized concession fee					$ 733,600	$ 41.3	$ 697,500	$ 34.7	$ 395,500	$ 19.5
Mexican concessions [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Number of operate and develop airports | Airport					12	12
Benefit from use of airport facilities term					50 years	50 years
Amortization term for concessions					49 years	49 years
Amortization term through year					2048-11	2048-11
Company investment plans					The Company’s investment plans under the MDP must be updated every five years starting from 2000 and approved by the SICT. Each concessionaire is required to make minimum investments at each airport under the terms of its MDP.	The Company’s investment plans under the MDP must be updated every five years starting from 2000 and approved by the SICT. Each concessionaire is required to make minimum investments at each airport under the terms of its MDP.
Percentage of tax to be paid					5%	5%
Percentage of traffic units		3%
Mexican concessions [Member] | Bottom Of Range [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Percentage of tax to be paid				5%
Mexican concessions [Member] | Top of Range [Member]
Disclosure of detailed information about service concession arrangements [Line Items]
Percentage of tax to be paid				9%
Concession renewed terms					50 years	50 years

Airport Concessions - Summary o

Airport Concessions - Summary of Values of Airport Concessions and Rights to Use Airport Facilities (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Cost of the concessions	$ 15,938,359
Rights to use airport facilities	646,801	$ 703,500	$ 760,200
Airport concessions	8,778,988	$ 9,668,698	$ 10,328,521
Acquisition cost assigned	15,938,359
Mexican concessions [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Cost of the concessions	15,938,359
Rights to use airport facilities	2,117,708
Acquisition cost assigned	15,938,359
Mexican concessions [Member] | Runways, aprons, platforms [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Rights to use airport facilities	519,057
Mexican concessions [Member] | Buildings [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Rights to use airport facilities	577,270
Mexican concessions [Member] | Other facilities [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Rights to use airport facilities	91,241
Mexican concessions [Member] | Land [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Rights to use airport facilities	930,140
Mexican concessions [Member] | Airport concessions [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	$ 13,820,651

Airport Concessions - Summary_2

Airport Concessions - Summary of Value of Concessions (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	$ 8,778,988	$ 9,668,698	$ 10,328,521
MBJA [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	2,974,709	3,409,289	3,624,466
MBJA [Member] | Accumulated amortization [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	(8,137,101)	(7,699,609)	(7,263,696)
MBJA [Member] | Mexican airport concessions [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	13,820,651	13,820,651	13,820,651
NMIA [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Airport concessions	$ 120,729	$ 138,367	$ 147,100

Airport Concessions - Summary_3

Airport Concessions - Summary of Value of Concessions (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 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 ($)
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Amortization	$ 1,694,125	$ 1,584,461	$ 1,504,411
MBJA [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Fair value date of acquisition				$ 176,086,000		$ 176,086,000		$ 176,086,000
Translation effect for Amortization					$ (21,141)		$ (48,701)		$ (48,519)
Amortization	458,633	483,984	485,533
MBJA [Member] | Other airport concession [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Translation effects for concessions	$ 269,042	$ 721,260	$ 799,486
NMIA [Member]
Disclosure of Values of Airport Concessions and Rights to Use Airport [Line Items]
Fair value date of acquisition				$ 7,146,500		$ 7,146,500		$ 7,146,500

Rights To Use Airport Facilit_3

Rights To Use Airport Facilities - Summary of Value of Rights to Use Airport Facilities (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Rights To Use Airport Facilities [Line Items]
Rights to use airport facilities	$ 646,801	$ 703,500	$ 760,200
Gross carrying amount [Member]
Disclosure Of Rights To Use Airport Facilities [Line Items]
Rights to use airport facilities	2,117,708	2,117,708	2,117,708
Accumulated amortization [Member]
Disclosure Of Rights To Use Airport Facilities [Line Items]
Rights to use airport facilities	$ (1,470,907)	$ (1,414,208)	$ (1,357,508)

Rights to Use Airport Facilit_4

Rights to Use Airport Facilities - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Rights To Use Airport Facilities [Line Items]
Amortization	$ 1,694,125	$ 1,584,461	$ 1,504,411
Airport facilities [Member]
Disclosure Of Rights To Use Airport Facilities [Line Items]
Amortization	$ 56,699	$ 56,700	$ 56,698

Other Acquired Rights - Summary

Other Acquired Rights - Summary of Rights Acquired (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	$ 814,297	$ 431,509	$ 448,206
Rights to operate cargo operation and hangars in the tijuana airport polygon
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	399,845
Gross carrying amount [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	1,168,712	769,227	769,227
Gross carrying amount [Member] | Right to operate the charter and general aviation terminal and FBO at San José del Cabo airport terminal [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	344,443	344,443	344,443
Gross carrying amount [Member] | Right to operate commercial space at Tijuana airport [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	15,935	15,935	15,935
Gross carrying amount [Member] | Right to operate various commercial space, advertising spaces and skywalk services at Puerto Vallarta airport [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	309,616	309,616	309,616
Gross carrying amount [Member] | Right to operate commercial space, advertising spaces and skywalk services at Guadalajara airport [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	93,560	93,560	93,560
Gross carrying amount [Member] | Rights to operate cargo operation and hangars in the tijuana airport polygon
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	399,485
Gross carrying amount [Member] | Right to operate various parking lots [Member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	5,673	5,673	5,673
Accumulated depreciation and amortisation [member]
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	$ (354,415)	$ (337,718)	$ (321,021)

Other acquired rights - Summa_2

Other acquired rights - Summary of Rights Acquired (Parenthetical) (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	$ 814,297	$ 431,509	$ 448,206
Rights to operate cargo operation and hangars in the tijuana airport polygon
Disclosure Of Other Acquired Rights [Line Items]
Other rights acquired	$ 399,845

Other Acquired Rights - Additio

Other Acquired Rights - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Acquired Rights [Line Items]
Amortization recognized	$ 1,694,125	$ 1,584,461	$ 1,504,411
Other acquired rights [Member]
Disclosure Of Other Acquired Rights [Line Items]
Amortization recognized	$ 16,697	$ 16,697	$ 16,697

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - MXN ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2019
Disclosure of income taxes [line items]
Deferred tax assets relating to temporary differences between the accounting and tax value of investments in subsidiaries	$ 0
Expiry date of deductible temporary differences, unused tax losses and unused tax credits	With respect to tax legislation relating to concessions, such losses will expire in 2048, except for IEM, whose losses were originated in 2014 and remains until 2024 for their application
Unused tax losses [Member]
Disclosure of income taxes [line items]
Deferred tax assets on tax loss carryforwards	$ 0
Mexican Companies [Member]
Disclosure of income taxes [line items]
Income taxes rate	30%
Decreto de Estímulos Fiscales Región Fronteriza Norte [Member]
Disclosure of income taxes [line items]
Income taxes rate		20%
MBJA and PACKAL [Member]
Disclosure of income taxes [line items]
Income taxes rate	25%
Desarrollo De Concesiones Aeroportuarias S.L. [Member]
Disclosure of income taxes [line items]
Income taxes rate	25%

Income Taxes - Summary of Balan

Income Taxes - Summary of Balances of Recoverable Taxes (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Recoverable taxes:
ISR	$ 645,868	$ 69,326	$ 590,116
IVA	482,353	516,114	463,539
Withholding taxes	20,513	31,955	176,542
IMPAC	1,203	23,781	24,338
Corporation taxes	96,547	11,515
Other	6,533	5,430	13,108
Total	$ 1,253,017	$ 658,121	$ 1,267,643

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Benefit) (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of income taxes [line items]
Current	$ 3,616,811	$ 3,849,778	$ 2,315,686
Deferred	(544,721)	(759,566)	(530,140)
Income tax	3,072,090	3,090,212	1,785,546
ISR [Member]
Disclosure of income taxes [line items]
Current	3,616,811	3,849,778	2,315,686
Deferred	(544,721)	(759,566)	(530,140)
Income tax	$ 3,072,090	$ 3,090,212	$ 1,785,546

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rate (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Income tax by applying the weighted average statutory rate	28.30%	30%	30%
Effects of inflation over monetary assets	(3.60%)	(4.50%)	(6.00%)
(Unrecognized) applied tax loss carryforwards	(0.20%)	0%	(1.10%)
Employee benefits	(0.10%)	(0.10%)	0.20%
Other	(0.30%)	(0.20%)	(0.30%)
Effective tax rate	24.10%	25.20%	22.80%
'Income before income taxes	$ 12,761,690	$ 12,275,686	$ 7,829,263
Income tax by applying the weighted average statutory rate	3,615,812	3,682,706	2,348,779
Effects of inflation over monetary assets	(454,352)	(547,859)	(469,823)
(Unrecognized) applied tax loss carryforwards	(28,028)	(6,105)	(89,782)
Employee benefits	(17,939)	(9,553)	14,949
Other	(43,403)	(28,977)	(18,577)
Income tax	$ 3,072,090	$ 3,090,212	$ 1,785,546

Income Taxes - Schedule of Net

Income Taxes - Schedule of Net Deferred Income Tax Assets and Net Deferred Income Tax Liability (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred ISR asset (liability):
Deferred income tax asset (liability)	$ (335,174)	$ (488,804)	$ (606,632)	$ (655,479)
Improvements to concession assets [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(1,089)	(1,461)	(1,702)	(1,731)
Accruals [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	30,468	44,575	42,485	12,796
Machinery, equipment and improvements on leased assets [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	25,309	(3,161)	(27,644)	(75,262)
Airport concessions [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(394,725)	(528,757)	(618,567)	$ (590,401)
Mexico [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	7,337,813	6,810,168	6,230,886
Mexico [Member] | Expected credit loss [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	37,063	40,449	30,238
Mexico [Member] | Machinery and equipment [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	139,178	122,854	75,671
Mexico [Member] | Improvements to concession assets [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	1,293,468	1,037,511	834,813
Mexico [Member] | Airport concessions and rights to use airport facilities [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	5,588,605	5,432,747	5,046,004
Mexico [Member] | Other acquired rights [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	183,100	176,967	161,316
Mexico [Member] | Other temporary differences [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	622	492	459
Mexico [Member] | Unused tax losses [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	28,028		6,104
Mexico [Member] | Employee benefits [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	81,562	66,073	56,313
Mexico [Member] | Accruals [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	36,418	20,142	25,128
Mexico [Member] | Derivative financial instruments [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(50,231)	(87,067)	(5,160)
Jamaica [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(335,174)	(488,804)	(606,632)
Jamaica [Member] | Improvements to concession assets [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(1,089)	(1,461)	(1,702)
Jamaica [Member] | Accruals [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	30,468	44,575	42,485
Jamaica [Member] | Machinery, equipment and improvements on leased assets [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	25,309	(3,161)	(27,644)
Jamaica [Member] | Airport concessions [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	(394,725)	$ (528,757)	(618,567)
Jamaica [Member] | Trade Accounts Receivables [Member]
Deferred ISR asset (liability):
Deferred income tax asset (liability)	$ 4,863		$ (1,204)

Income Taxes - Schedule of Unre

Income Taxes - Schedule of Unrecognized Deferred Income Tax Assets (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Unrecognized Deferred Income Tax Assets [Line Items]
Unrecognized deferred income tax assets	$ 570,260	$ 524,638	$ 469,264
Unused tax losses [Member]
Disclosure Of Unrecognized Deferred Income Tax Assets [Line Items]
Unrecognized deferred income tax assets	431,934	392,549	350,611
Deductible tax temporary difference [Member]
Disclosure Of Unrecognized Deferred Income Tax Assets [Line Items]
Unrecognized deferred income tax assets	$ 138,326	$ 132,089	$ 118,653

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Income Tax from Tax Loss Carryforwards (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Tax Loss Carryforwards [Abstract]
Tax loss carryforwards	$ 1,579,920	$ 1,308,497	$ 1,189,051
Unrecognized tax loss carryforwards	(1,439,780)	$ (1,308,497)	(1,168,702)
Recognized tax loss carryforwards	$ 140,140		$ 20,349

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Changes in Deferred Tax Assets (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	$ (488,804)	$ (606,632)	$ (655,479)
Ending Balance	(335,174)	(488,804)	(606,632)
Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	6,810,168	6,230,886	5,966,363
Effects in profit and loss	498,285	623,395	479,979
Other comprehensive income	29,360	(44,113)	(215,456)
Ending Balance	7,337,813	6,810,168	6,230,886
Derivative financial instruments [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	(87,067)	(5,160)	225,548
Effects in profit and loss	6,876	(38,636)	(16,094)
Other comprehensive income	29,959	(43,271)	(214,614)
Ending Balance	(50,232)	(87,067)	(5,160)
Expected credit loss [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	40,449	30,238	29,478
Effects in profit and loss	(3,386)	10,211	760
Ending Balance	37,063	40,449	30,238
Machinery, equipment and improvements on leased assets [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	(3,161)	(27,644)	(75,262)
Ending Balance	25,309	(3,161)	(27,644)
Machinery, equipment and improvements on leased assets [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	122,854	75,671	56,298
Effects in profit and loss	16,324	47,183	19,373
Ending Balance	139,178	122,854	75,671
Improvements to concession assets [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	(1,461)	(1,702)	(1,731)
Ending Balance	(1,089)	(1,461)	(1,702)
Improvements to concession assets [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	1,037,511	834,813	657,472
Effects in profit and loss	255,957	202,698	177,341
Ending Balance	1,293,468	1,037,511	834,813
Airport concessions and rights to use airport facilities [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	5,432,747	5,046,004	4,691,382
Effects in profit and loss	155,858	386,743	354,622
Ending Balance	5,588,605	5,432,747	5,046,004
Other acquired rights [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	176,967	161,316	146,980
Effects in profit and loss	6,133	15,651	14,336
Ending Balance	183,100	176,967	161,316
Other temporary differences [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	492	459	315
Effects in profit and loss	130	33	144
Ending Balance	622	492	459
Unused tax losses [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	0	6,104	95,886
Effects in profit and loss	28,028	(6,104)	(89,782)
Ending Balance	28,028	0	6,104
Employee benefits [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	66,073	56,313	41,447
Effects in profit and loss	16,088	10,602	15,708
Other comprehensive income	(599)	(842)	(842)
Ending Balance	81,562	66,073	56,313
Accruals [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	44,575	42,485	12,796
Ending Balance	30,468	44,575	42,485
Accruals [Member] | Deferred Tax Asset [Member]
Reconciliation Of Changes In Deferred Tax Assets [Line Items]
Beginning Balance	20,142	25,128	21,557
Effects in profit and loss	16,277	(4,986)	3,571
Ending Balance	$ 36,419	$ 20,142	$ 25,128

Income Taxes - Summary of Rec_2

Income Taxes - Summary of Reconciliation of Changes in Deferred Tax Liabilities (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance	$ (488,804)	$ (606,632)	$ (655,479)
Effects of profit and loss	46,436	136,171	50,163
Other comprehensive income	107,194	(18,343)	(1,313)
Ending Balance	(335,174)	(488,804)	(606,632)
Trade accounts receivable [Member]
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance		(1,204)	(881)
Effects of profit and loss	4,863	2,935	4,818
Other comprehensive income		(1,731)	(5,141)
Ending Balance	4,863		(1,204)
Machinery, equipment and improvements on leased assets [Member]
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance	(3,161)	(27,644)	(75,262)
Effects of profit and loss	1,986	83,377	23,925
Other comprehensive income	26,484	(58,894)	23,693
Ending Balance	25,309	(3,161)	(27,644)
Improvements to concession assets [Member]
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance	(1,461)	(1,702)	(1,731)
Effects of profit and loss	89	101	102
Other comprehensive income	283	140	(73)
Ending Balance	(1,089)	(1,461)	(1,702)
Airport concessions [Member]
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance	(528,757)	(618,567)	(590,401)
Effects of profit and loss	42,855	48,546	48,921
Other comprehensive income	91,177	41,264	(77,087)
Ending Balance	(394,725)	(528,757)	(618,567)
Accruals [Member]
Reconciliation Of Changes In Deferred Tax Liabilities [Line Items]
Beginning Balance	44,575	42,485	12,796
Effects of profit and loss	(3,357)	1,212	(27,603)
Other comprehensive income	(10,750)	878	57,295
Ending Balance	$ 30,468	$ 44,575	$ 42,485

Accounts payable - Schedule of

Accounts payable - Schedule of Accounts Payable (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure Of Detailed Information About Accounts Payable [Abstract]
Suppliers	$ 1,808,751	$ (382,971)	$ 1,894,474	$ 2,734,704
Others suppliers	109,472		90,021	119,024
Interest payable	420,048		288,457	127,905
Direct or short term employee benefits	116,924		108,987	91,983
Others	102,727		90,352	73,928
Total	$ 2,557,922		$ 2,472,291	$ 3,147,544

Leases Obligations - Additional

Leases Obligations - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Leases Obligations [Line Items]
Amortization Rights of Use Assets	$ 17,517	$ 16,098	$ 12,467
Lease agreements, average discount interest rate	10.36%	9.38%	8.23%
Interest on liability for lease	$ 4,805	$ 5,391	$ 2,598
Bottom of Range [Member]
Disclosure Of Leases Obligations [Line Items]
Average lease term	1 year
Top of Range [Member]
Disclosure Of Leases Obligations [Line Items]
Average lease term	3 years

Leases Obligations - Summary of

Leases Obligations - Summary of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2023 MXN ($)
Less Than One Year [member]
Disclosure Of Leases Obligations [Line Items]
Future minimum lease payments	$ 16,878
Interest	(3,695)
Present value of minimum lease payments	13,183
Less Than Two Years [member]
Disclosure Of Leases Obligations [Line Items]
Future minimum lease payments	21,523
Interest	(2,166)
Present value of minimum lease payments	19,357
Less Than Three Years [member]
Disclosure Of Leases Obligations [Line Items]
Future minimum lease payments	20,693
Interest	(542)
Present value of minimum lease payments	20,151
Liabilities For Assets In Lease Long Term [member]
Disclosure Of Leases Obligations [Line Items]
Future minimum lease payments	42,216
Interest	2,708
Present value of minimum lease payments	39,508
Liabilities For Assets In Lease [member]
Disclosure Of Leases Obligations [Line Items]
Future minimum lease payments	59,094
Interest	(6,403)
Present value of minimum lease payments	$ 52,691

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) $ in Thousands, د.إ in Millions, $ in Millions

12 Months Ended

Sep. 03, 2023 USD ($)

Mar. 01, 2022 USD ($)

Mar. 02, 2020 MXN ($)

Feb. 27, 2019 MXN ($)

Feb. 26, 2019 MXN ($)

May 04, 2017

Dec. 31, 2023 MXN ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 MXN ($)

Dec. 31, 2021 MXN ($)

Sep. 27, 2023 MXN ($)

Mar. 27, 2023 MXN ($)

Jan. 10, 2023 MXN ($)

Mar. 01, 2022 AED (د.إ)

Sep. 01, 2020 USD ($)

Dec. 31, 2019

May 02, 2017 MXN ($)

Disclosure of detailed information about financial instruments [Line Items]

Issuance of debt securities

$ 31,255,588

$ 26,457,588

$ 22,500,000

Description of derivative instruments variable interest rate basis

with a monthly interest rate of SOFR plus 310 basis points and payment of 10% of the principal in month 54, 90% at maturity

Derivative financial instrument basis points

310%

25%

22%

Unsecured credit agreement

$ 30

$ 40,000

$ 5,400,000

$ 1,000,000

$ 60

Gain (loss) on derivative financial instruments

6,765

51,429

Capitalization interest rate one

1.75%

Amount recognized as application of coverage in finance and interest income

1,228

6,376

Gain (loss) on sale of derivatives

$ 6,765

51,656

Debt instrument interest rate period

SOFR 1 month rate

Second Loan [Member]

Disclosure of detailed information about financial instruments [Line Items]

Interest rate

1.785%

1.785%

Debt securities, value

$ 30

Borrowings Interest Rate Bearing Loan

2.85%

2.85%

M B J Airports Limited [Member]

Disclosure of detailed information about financial instruments [Line Items]

Debt securities, value

$ 42

Debt instrument interest rate period

30-day Libor interest rate

Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Interest rate

1.59%

1.59%

Debt securities, value | د.إ

د.إ 12.0

Borrowings Interest Rate Bearing Loan

3.10%

3.10%

Gain (loss) on sale of derivatives

152,487

$ 45,669

Amount recognized as derivative finance income (cost)

19,633

80,709

Cash Flow Hedges [Member]

Disclosure of detailed information about financial instruments [Line Items]

Reserve for loss of the fair value

$ 60,718

130,624

29,658

TIIE Rate [Member]

Disclosure of detailed information about financial instruments [Line Items]

Interest rate

6.33%

8.03%

8.0315%

7.21%

SOFR 1-Month Interest Plus 3.10% [Member]

Disclosure of detailed information about financial instruments [Line Items]

Borrowings interest rate basis

3.10

Interest rate

1.59%

1.59%

Debt securities, value

$ 12

Borrowings Interest Rate Bearing Loan

3.10%

3.10%

Debt instrument interest rate period

SOFR 1-month interest plus 3.10%

SOFR 1-Month Plus 2.85% [Member]

Disclosure of detailed information about financial instruments [Line Items]

Interest rate

1.785%

1.785%

Debt securities, value

$ 30

Borrowings Interest Rate Bearing Loan

2.85%

2.85%

Debt instrument interest rate period

SOFR 1-month plus 2.85%

TIIE Rate Plus 49 Basis Point [Member]

Disclosure of detailed information about financial instruments [Line Items]

Description of derivative instruments variable interest rate basis

these stock certificates were placed at a 28-day TIIE variable rate plus 49 basis points

these stock certificates were placed at a 28-day TIIE variable rate plus 49 basis points

Debt instrument interest rate

7.21%

TIIE Rate Plus 49 Basis Point [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Gain (loss) on sale of derivatives

5,066

40,183

TIIE Rate Plus 44 Basis Point [Member]

Disclosure of detailed information about financial instruments [Line Items]

Description of derivative instruments variable interest rate basis

these stock certificates were placed at a 28-day TIIE variable rate plus 44 basis points

these stock certificates were placed at a 28-day TIIE variable rate plus 44 basis points

Debt instrument interest rate

8.0315%

TIIE Rate Plus 44 Basis Point [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Gain (loss) on sale of derivatives

4,295

TIIE Variable Rate Plus 45 Basis Point [Member]

Disclosure of detailed information about financial instruments [Line Items]

Description of derivative instruments variable interest rate basis

these stock certificates were placed at a 28-day TIIE variable rate plus 45 basis points

these stock certificates were placed at a 28-day TIIE variable rate plus 45 basis points

Debt instrument interest rate

8.03%

TIIE Variable Rate Plus 45 Basis Point [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Amount recognized as derivative finance income (cost)

$ 101,504

14,909

TIIE Variable Rate Plus 45 Basis Point [Member] | Cash Flow Hedges [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Amount recognized as derivative finance income (cost)

25,707

105,335

TIIE Rate Plus 17 Basis Point [Member]

Disclosure of detailed information about financial instruments [Line Items]

Description of derivative instruments variable interest rate basis

these stock certificates were placed at a 28-day TIIE variable rate plus 17 basis points

these stock certificates were placed at a 28-day TIIE variable rate plus 17 basis points

Debt instrument interest rate

6.332%

TIIE Rate Plus 17 Basis Point [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Amount recognized as derivative finance income (cost)

4,158

$ 52,939

SOFR 1-Month According To Agreed Fixed Rate [Member] | Interest rate swaps [Member]

Disclosure of detailed information about financial instruments [Line Items]

Gain (loss) on sale of derivatives

$ 0.1

Amount recognized as derivative finance income (cost)

$ 200

Debt securities [Member]

Disclosure of detailed information about financial instruments [Line Items]

Debt securities, value

$ 3,000,000

$ 3,000,000

$ 2,300,000

$ 1,500,000

Derivative Financial Instrume_4

Derivative Financial Instruments - Summary of Characterisitics and Fair Value of Derivative Instruments (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2019
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
CAP 1						1.75%
Fair value asset	$ 167,696,000	$ 292,697,000	$ 89,711,000
Fair value liability	(26,990,000)	(51,205,000)	(71,387,000)
H S B C Bank [Member] | 7.21% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount			$ 1,500,000,000
Hedge start date			2017-05
Rate			7.21%
Due date			2022-03
Fair value liability			$ (6,764,000)
Scotiabank [Member] | 8.0315% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount			$ 2,300,000,000
Hedge start date			2019-02
Rate			8.0315%
Due date			2022-11
Fair value liability			$ (23,527,000)
Scotiabank [Member] | 8.03% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount	$ 3,000,000,000	$ 3,000,000,000	$ 3,000,000,000
Hedge start date	2019-02	2019-02	2019-02
Rate	8.03%	8.03%	8.03%
Due date	2024-03	2024-03	2024-03
Fair value asset	$ 144,096,000	$ 91,885,000
Fair value liability			$ (41,096,000)
Scotiabank [Member] | 6.332% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount	$ 3,000,000,000	$ 3,000,000,000	$ 3,000,000,000
Hedge start date	2020-03	2020-03	2020-03
Rate	6.332%	6.332%	6.332%
Due date	2025-02	2025-02	2025-02
Fair value asset	$ 23,600,000	$ 200,812,000	$ 89,711,000
The Bank of Nova Scotia [Member] | 1.59% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount				$ 12	$ 20
Hedge start date	2022-03	2022-03
Rate	1.59%	1.59%
Due date	2025-04	2025-04
Fair value liability	$ (5,455,000)	$ (14,972,000)
The Bank of Nova Scotia [Member] | 1.785% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount					$ 30
Hedge start date		2022-03
Rate		1.785%
Due date		2025-09
Fair value liability		$ (36,233,000)
The Bank of Nova Scotia [Member] | 1.7850% [Member]
Disclosure Of Fair Value Of Derivative Financial Instruments [Line Items]
Notional amount				$ 30
Hedge start date	2022-03
Rate	1.7850%
Due date	2025-09
Fair value liability	$ (21,535,000)

Bank Loans and issuance of De_3

Bank Loans and issuance of Debt Securities - Summary of Unpaid Balance of Loan - Loans Contracted with Banking Institutions and Third Parties (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	$ 40,567,696
Less - Current portion	(4,830,316)	$ (1,654,891)	$ (164,668)
Long-term borrowings (Note 16.a)	4,481,792	6,232,858	5,196,240
Long-term Debt and Payable [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	9,312,108	7,887,749	5,360,908
Unsecured Loan With MBJA In June 2007 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	184,762	211,754	225,119
Unsecured Loan With MBJA In February 2009 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	8,616	9,874	10,498
Unsecured Loan With GAP On January 19, 2016 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans			1,965,724
Unsecured Loan With GAP On February 15, 2016 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans			1,965,724
Unsecured Loan With MBJA on December 28, 2017 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	202,722	387,230	576,338
Unsecured Loan With MBJA On September 3, 2020 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	1,013,610	580,845	$ 617,505
Unsecured Loan With GAP On March 18, 2022 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	1,613,329	1,849,023
Unsecured Loan With GAP On March 18, 2022 Annual Interest Rate Of 2.45% [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	1,613,329	1,849,023
Unsecured Loan With GAP On November 7, 2022 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans		1,500,000
Unsecured Loan With GAP On December 9, 2022 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	1,500,000	$ 1,500,000
Unsecured Loan With GAP On January 10, 2023 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	1,000,000
Unsecured Loan With GAP On September 27, 2023 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	675,740
Unsecured Loan With GAP On November 7, 2023 [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Loans	$ 1,500,000

Bank Loans and issuance of De_4

Bank Loans and issuance of Debt Securities - Summary of Unpaid Balance of Loan - Loans Contracted with Banking Institutions and Third Parties (Parenthetical) (Detail) $ in Thousands, $ in Thousands

12 Months Ended

Nov. 07, 2023 MXN ($)

Sep. 27, 2023 MXN ($)

Sep. 03, 2023 USD ($)

Jan. 10, 2023 MXN ($)

Dec. 09, 2022 MXN ($)

Nov. 07, 2022 MXN ($)

Mar. 18, 2022 USD ($)

Mar. 18, 2022 USD ($)

Sep. 03, 2020 USD ($)

Dec. 28, 2017 USD ($)

Feb. 15, 2016 USD ($)

Jan. 19, 2016 USD ($)

Dec. 31, 2023 USD ($)

Sep. 27, 2023 USD ($)

Mar. 27, 2023 MXN ($)

Sep. 01, 2020 USD ($)

Feb. 28, 2009 USD ($)

Jun. 30, 2007 USD ($)

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 40,000

$ 30,000

$ 1,000,000

$ 5,400,000

$ 60,000

Loan maturity period

12 months

5 years

18 months

Derivative financial instrument basis points

25%

310%

25%

22%

Unsecured Loan With MBJA In February 2009 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 510,000

Interest rate

8%

Unsecured Loan With GAP On January 19, 2016 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 95,500

Borrowings interest rate basis

The loan bears interest at SOFR 1M plus 99 basis points

Loan maturity period

5 years

Derivative financial instrument basis points

99%

Unsecured Loan With GAP On February 15, 2016 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 95,500

Borrowings interest rate basis

The loan bears interest at SOFR 1M plus 105 basis points

Loan maturity period

5 years

Derivative financial instrument basis points

105%

Unsecured Loan With MBJA on December 28, 2017 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 40,000

Borrowings interest rate basis

The loan bears interest at SOFR 1-month plus 280 basis points for a period of 7 years from this disposition and semi-annual

Loan maturity period

7 years

Derivative financial instrument basis points

280%

Disposition of Borrowings

$ 12,000

Unsecured Loan With MBJA On September 3, 2020 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 30,000,000

Borrowings interest rate basis

310

Loan maturity period

5 years

Derivative financial instrument basis points

310%

Disposition of Borrowings

$ 30,000,000

$ 60,000,000,000

Unsecured Loan With GAP On November 7, 2022 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 1,500,000

Loan maturity period

6 months

Derivative financial instrument basis points

38%

Unsecured Loan With GAP On December 9, 2022 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 1,500,000

Loan maturity period

18 months

Derivative financial instrument basis points

38%

Unsecured Loan With GAP On January 10, 2023 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 1,000,000

Loan maturity period

18 months

Derivative financial instrument basis points

30%

Unsecured Loan With GAP On September 27, 2023 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 40,000

Loan maturity period

12 months

Derivative financial instrument basis points

25%

25%

Unsecured Loan With GAP On November 7, 2023 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 1,500,000

Loan maturity period

12 months

Derivative financial instrument basis points

38%

Fixed Rate Interest [Member] | Unsecured Loan With MBJA In June 2007 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 10,936,000

Borrowings interest rate basis

Interest is accrued at an interest rate of 14% per annum and semi-annual instalments.

Interest rate

14%

Fixed Rate Interest [Member] | Unsecured Loan With GAP On March 18, 2022 [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 95,500

$ 95,500

Borrowings interest rate basis

The loan bears interest at a fixed annual interest rate of 2.64%.

Interest rate

2.64%

2.64%

Loan maturity period

4 years

Fixed Rate Interest [Member] | Unsecured Loan With GAP On March 18, 2022 Annual Interest Rate Of 2.45% [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Unsecured loan

$ 95,500

$ 95,500

Borrowings interest rate basis

The loan bears interest at a fixed annual interest rate of 2.45%.

Interest rate

2.45%

2.45%

Loan maturity period

4 years

Bank Loans and issuance of De_5

Bank Loans and issuance of Debt Securities - Summary of Issuance of Debt Securities (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Mar. 27, 2023	Dec. 31, 2022	Sep. 26, 2022	Mar. 17, 2022	Dec. 31, 2021	Oct. 15, 2021	May 07, 2021	Jun. 25, 2020	Nov. 09, 2017	Apr. 06, 2017	Feb. 20, 2015
Disclosure of debt securities [line items]
Issuance of debt securities	$ 31,255,588		$ 26,457,588			$ 22,500,000
Less - Current portion	(3,000,000)		(602,000)			(3,800,000)
Long-term portion	28,255,588		25,855,588			18,700,000
Unsecured Debt GAP-17 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities		$ 602,000
Fixed Rate Interest [Member] | Unsecured Debt GAP-15-2 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	1,500,000		1,500,000			1,500,000						$ 1,500,000
Fixed Rate Interest [Member] | Unsecured Debt GAP-20-3 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	3,598,000		3,598,000			3,598,000			$ 3,598,000
Fixed Rate Interest [Member] | Unsecured Debt GAP-21-2 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	3,000,000		3,000,000			3,000,000
Fixed Rate Interest [Member] | Unsecured Debt GAP-22-2 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	3,000,000		3,000,000		$ 3,000,000
Fixed Rate Interest [Member] | Unsecured Debt GAP 23-2L [Member]
Disclosure of debt securities [line items]
Issuance of debt securities		$ 4,280,000
TIIE Rate Plus 49 Basis Point [Member] | Unsecured Debt GAP-17 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities						1,500,000					$ 1,500,000
TIIE Rate Plus 44 Basis Point [Member] | Unsecured Debt GAP-17-2 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities						2,300,000				$ 2,300,000
TIIE Rate Plus 45 Basis Point [Member] | Unsecured Debt GAP-19 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	3,000,000		3,000,000			3,000,000
TIIE Rate Plus 17 Basis Point [Member] | Unsecured Debt GAP-20 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	3,000,000		3,000,000			3,000,000
TIIE Plus 85 Basis Points [Member] | Unsecured Debt GAP-20-2 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities			602,000			602,000			$ 602,000
TIIE Plus 60 Basis Points [Member] | Unsecured Debt GAP-21 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	2,500,000		2,500,000			2,500,000		$ 2,500,000
TIIE Plus 25 Basis Points [Member] | Unsecured Debt GAP-21V [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	1,500,000		1,500,000			$ 1,500,000	$ 1,500,000
TIIE Rate Plus 18 Basis Point [Member] | Unsecured Debt GAP-22 [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	2,000,000		2,000,000		$ 2,000,000
TIIE Rate Plus 26 Basis Point [Member] | Unsecured Debt GAP-22L [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	2,757,588		$ 2,757,588	$ 2,757,588
TIIE Rate Plus 26 Basis Point [Member] | Unsecured Debt GAP 23-L [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	1,120,000
TIIE Rate Plus 26 Basis Point [Member] | Unsecured Debt GAP 23-2L [Member]
Disclosure of debt securities [line items]
Issuance of debt securities	$ 4,280,000

Bank Loans and issuance of De_6

Bank Loans and issuance of Debt Securities - Summary of Issuance of Debt Securities (Parenthetical) (Detail) - MXN ($) $ in Thousands

12 Months Ended

Nov. 07, 2023

Sep. 03, 2023

Mar. 27, 2023

Jan. 10, 2023

Sep. 26, 2022

Mar. 17, 2022

May 07, 2021

Jun. 25, 2020

Feb. 13, 2020

Mar. 29, 2019

Nov. 09, 2017

Apr. 06, 2017

Feb. 20, 2015

Dec. 31, 2023

Sep. 27, 2023

Dec. 31, 2022

Dec. 31, 2021

Oct. 15, 2021

Disclosure of debt securities [line items]

Issuance of debt securities

$ 31,255,588

$ 26,457,588

$ 22,500,000

Derivative financial instrument basis points

310%

22%

25%

Maturity period

12 months

5 years

18 months

Unsecured Debt GAP-15-2 [Member] | Fixed Rate Interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 1,500,000

$ 1,500,000

1,500,000

1,500,000

Maturity period

10 years

Maturity date

Feb. 07, 2025

Interest rate

7.08%

Unsecured Debt GAP-17 [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 602,000

Unsecured Debt GAP-17 [Member] | TIIE Rate Plus 49 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 1,500,000

1,500,000

Borrowings interest rate basis

28-day TIIE plus 49 basis points

Derivative financial instrument basis points

49%

Maturity period

5 years

Unsecured Debt GAP-17-2 [Member] | TIIE Rate Plus 44 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 2,300,000

2,300,000

Borrowings interest rate basis

28-day TIIE plus 44 basis points

Derivative financial instrument basis points

44%

Maturity period

5 years

Unsecured Debt GAP-19 [Member] | TIIE Variable Rate Plus 45 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,000,000

Borrowings interest rate basis

28-day TIIE plus 45 basis points

Derivative financial instrument basis points

45%

Maturity period

5 years

Interest rate

11.5035%

Unsecured Debt GAP-20 [Member] | TIIE Rate Plus 17 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,000,000

Borrowings interest rate basis

28-day TIIE plus 17 basis points

Derivative financial instrument basis points

17%

Maturity period

5 years

Interest rate

11.5035%

Unsecured Debt GAP-20-2 [Member] | TIIE Plus 85 Basis Points [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 602,000

602,000

602,000

Borrowings interest rate basis

28-day TIIE plus 85 basis points

Derivative financial instrument basis points

85%

Maturity period

3 years

Unsecured Debt GAP-20-3 [Member] | Fixed Rate Interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,598,000

$ 3,598,000

3,598,000

3,598,000

Maturity period

7 years

Interest rate

8.14%

Unsecured Debt GAP-21 [Member] | TIIE Plus 60 Basis Points [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 2,500,000

$ 2,500,000

2,500,000

2,500,000

Borrowings interest rate basis

28-day TIIE plus 60 basis points

Derivative financial instrument basis points

60%

Maturity period

4 years

Interest rate

11.5035%

Unsecured Debt GAP-21-2 [Member] | Fixed Rate Interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,000,000

3,000,000

3,000,000

Unsecured Debt GAP-21-2 [Member] | Variable rate interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,000,000

Maturity period

7 years

Interest rate

7.91%

Unsecured Debt GAP-21V [Member] | TIIE Plus 25 Basis Points [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 1,500,000

1,500,000

$ 1,500,000

$ 1,500,000

Borrowings interest rate basis

28 days at a variable rate of TIIE-28 plus 25 basis points

Derivative financial instrument basis points

25%

Maturity period

5 years

Maturity date

Oct. 09, 2026

Interest rate

11.5035%

Unsecured Debt GAP-22 [Member] | TIIE Rate Plus 18 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 2,000,000

$ 2,000,000

2,000,000

Borrowings interest rate basis

TIIE-28 plus 18 basis points

Maturity period

5 years

5 years

Interest rate

11.5035%

Unsecured Debt GAP-22-2 [Member] | Fixed Rate Interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 3,000,000

$ 3,000,000

3,000,000

Maturity period

10 years

Interest rate

9.67%

Unsecured Debt GAP-22L [Member] | TIIE Rate Plus 26 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 2,757,588

$ 2,757,588

$ 2,757,588

Borrowings interest rate basis

TIIE-28 plus 26 basis points

Derivative financial instrument basis points

26%

Maturity period

5 years

Interest rate

11.5035%

Unsecured Debt GAP 23-L [Member] | TIIE Rate Plus 26 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 1,120,000

Unsecured Debt GAP 23-L [Member] | TIIE Rate Plus 2 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 1,120,000

Borrowings interest rate basis

TIIE-28 plus 2 basis points

Derivative financial instrument basis points

2%

Maturity period

4 years

Interest rate

11.5035%

Unsecured Debt GAP 23-2L [Member] | Fixed Rate Interest [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 4,280,000

Maturity period

7 years

Interest rate

9.65%

Unsecured Debt GAP 23-2L [Member] | TIIE Rate Plus 26 Basis Point [Member]

Disclosure of debt securities [line items]

Issuance of debt securities

$ 4,280,000

Bank Loans and issuance of De_7

Bank Loans and issuance of Debt Securities - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 MXN ($)
Disclosure of detailed information about borrowings [Line Items]
Expenses recognized related to emissions	$ 15,935,000
Restriction in sale or transfer of assets maximum	1,000,000
Master Development Programs (MDP) [Member]
Disclosure of detailed information about borrowings [Line Items]
Capital investments	$ 602,000,000

Bank Loans and issuance of De_8

Bank Loans and issuance of Debt Securities - Summary of Maturity of Long Term Debt Payable (Detail) $ in Thousands	Dec. 31, 2023 MXN ($)
Disclosure of detailed information about borrowings [Line Items]
Loans	$ 40,567,696
Less Than One Year [member]
Disclosure of detailed information about borrowings [Line Items]
Loans	7,830,316
Less Than Two Years [member]
Disclosure of detailed information about borrowings [Line Items]
Loans	8,061,756
Less Than Three Years [member]
Disclosure of detailed information about borrowings [Line Items]
Loans	8,604,246
Less Than Four Years [member]
Disclosure of detailed information about borrowings [Line Items]
Loans	5,598,000
Later than four years and not later than five years [Member]
Disclosure of detailed information about borrowings [Line Items]
Loans	3,000,000
Later than five years and not later than six years [Member]
Disclosure of detailed information about borrowings [Line Items]
Loans	$ 7,473,378

Bank Loans and issuance of De_9

Bank Loans and issuance of Debt Securities - Summary of Debt Payable (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [Line Items]
Long-Term	$ 4,481,792	$ 6,232,858	$ 5,196,240
Total	40,567,696
Grupo Aeroportuariodel Pacifico S A B De C V [Member]
Disclosure of detailed information about borrowings [Line Items]
Current	7,000,000	2,102,000	3,800,000
Long-Term	32,157,986	31,053,634	22,631,449
Total	39,157,986	33,155,634	26,431,449
MBJA [Member]
Disclosure of detailed information about borrowings [Line Items]
Current	830,316	154,891	164,668
Long-Term	579,394	1,034,812	1,264,791
Total	1,409,709	1,189,703	1,429,459
Related parties [Member]
Disclosure of detailed information about borrowings [Line Items]
Current	7,830,316	2,256,891	3,964,668
Long-Term	32,737,380	32,088,446	23,896,240
Total	$ 40,567,695	$ 34,345,337	$ 27,860,908

Bank Loans and issuance of D_10

Bank Loans and issuance of Debt Securities - Summary of Reconciliation of Liabilities Arising From Financing Activities (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Detailed Information About Borrowings [Line Items]
Beginning balance	$ 34,103,846	$ 27,842,584	$ 25,105,870
Repayments on bank loans and payment of debt securities	(2,244,132)	(7,839,007)	(7,441,663)
Non-cash changes, Proceeds from issuance of Debt securities	5,400,000	7,757,588	7,000,000
Non-cash changes, Proceeds from Debt long-term	3,715,459	6,872,783	3,779,413
Non-cash changes, Exchange effects	(649,059)	(306,934)	167,992
Fair value adjustments in P&L		(6,756)	(51,656)
Hedges fair value adjustments	100,786	(216,412)	(717,372)
Ending balance	40,426,900	34,103,846	27,842,584
Debt Securities Current Portion [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Beginning balance	2,256,892	3,964,668	2,659,590
Repayments on bank loans and payment of debt securities	(2,244,132)	(3,964,668)	(2,659,590)
Non-cash changes, Proceeds from Debt long-term	2,715,459	1,500,000
Non-cash changes, Exchange effects	(552,569)
Non-cash changes, Long-term reclassification	5,654,576	756,892	3,964,668
Ending balance	7,830,226	2,256,892	3,964,668
Long-Term Borrowings [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Beginning balance	6,232,858	5,196,240	6,195,576
Repayments on bank loans and payment of debt securities	0	(3,874,339)	(4,782,073)
Non-cash changes, Proceeds from Debt long-term	1,000,000	5,372,783	3,779,413
Non-cash changes, Exchange effects	(96,490)	(306,934)	167,992
Non-cash changes, Long-term reclassification	(2,654,576)	(154,892)	(164,668)
Ending balance	4,481,792	6,232,858	5,196,240
Debt Securities [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Beginning balance	25,855,588	18,700,000	15,500,000
Non-cash changes, Proceeds from issuance of Debt securities	5,400,000	7,757,588	7,000,000
Non-cash changes, Long-term reclassification	(3,000,000)	(602,000)	(3,800,000)
Ending balance	28,255,588	25,855,588	18,700,000
Derivative Financial Instruments [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Beginning balance	(241,492)	(18,324)	750,704
Fair value adjustments in P&L		(6,756)	(51,656)
Hedges fair value adjustments	100,786	(216,412)	(717,372)
Ending balance	$ (140,706)	$ (241,492)	$ (18,324)

Retirement Employee Benefits -

Retirement Employee Benefits - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Defined Benefit Plans [Line Items]
Employer contribution percentage	2%
Defined contribution plan expense	$ 15,860	$ 12,496	$ 9,695
Interest rate curve of government bonds tenure	30 years
Average life expectancy	65 years
Male average life expectancy	17 years
Female average life expectancy	19 years
Discount Rate Assumption [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Increase decrease in basis points	1%
Liability for retirement impacted	$ 25,861

Retirement Employee Benefits _2

Retirement Employee Benefits - Summary of Defined Benefit Plans (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Present value of defined benefit obligations	$ 280,423	$ 216,908	$ 193,126	$ 183,125

Retirement Employee Benefits _3

Retirement Employee Benefits - Summary of Movements in Present Value of Defined Obligation (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Opening defined benefit obligation	$ 216,908	$ 193,126	$ 183,125
Service cost recognized in net income	51,452	35,530	33,151
New measurement losses / (gains):
Actuarial losses (gains) resulting from changes in financial and demographic assumptions	15,932	(8,802)	(15,263)
Benefits paid	(3,869)	(2,946)	(7,887)
Ending defined benefit obligation	$ 280,423	$ 216,908	$ 193,126

Retirement Employee Benefits _4

Retirement Employee Benefits - Summary of Amounts Recognized in Consolidated Statement of Profit or Loss and Other Comprehensive Income (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Current service labor cost	$ 22,352	$ 20,213	$ 18,762
Interest cost	30,273	15,999	14,108
Actuarial (gains) losses	(1,173)	(682)	281
Components of defined benefit costs recognized in net income (Note 24)	51,452	35,530	33,151
Benefits paid	(3,869)	(2,946)	(7,887)
Measurement of net defined benefit liability:
Actuarial losses arising from changes in financial and demographic assumptions recognized in other comprehensive income	15,932	(8,802)	(15,263)
Total recognized as employee benefit cost	$ 63,515	$ 23,782	$ 10,001

Retirement Employee Benefits _5

Retirement Employee Benefits - Schedule of Main Actuarial Assumptions at Reporting Date (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Discount of the projected benefit obligation at present value	9.70%	10.20%	8%
Salary increase	5.30%	6%	6%
Remaining labor life	15 years 10 months 24 days	15 years 8 months 12 days	16 years 1 month 6 days
Inflation	3.80%	5.80%	7.10%

Equity - Schedule of Common Sto

Equity - Schedule of Common Stock (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Equity [Line Items]
Number of shares	505,277,464	512,301,577	525,575,547
Common stock value	$ 8,197,536	$ 8,197,536	$ 170,381
Series B common stock [Member]
Disclosure Of Equity [Line Items]
Number of shares	429,485,845	435,456,340	446,739,215
Common stock value	$ 6,967,905	$ 6,967,905	$ 144,823
Series BB common stock [Member]
Disclosure Of Equity [Line Items]
Number of shares	75,791,619	76,845,237	78,836,332
Common stock value	$ 122,963	$ 1,229,631	$ 25,558

Equity - Additional Information

Equity - Additional Information (Detail)													12 Months Ended
	Dec. 14, 2023 $ / shares	Oct. 12, 2023 $ / shares	Jul. 13, 2023 $ / shares	May 18, 2023 $ / shares	Apr. 13, 2023 MXN ($) $ / shares shares	Nov. 17, 2022 MXN ($) $ / shares	May 16, 2022 MXN ($) $ / shares	Apr. 22, 2022 MXN ($) $ / shares shares	Sep. 28, 2021 MXN ($)	Sep. 14, 2021 MXN ($) $ / shares	May 28, 2021 MXN ($)	Apr. 27, 2021 MXN ($) $ / shares shares	Dec. 31, 2023 MXN ($) Director Member Vote shares	Dec. 31, 2022 MXN ($) shares	Dec. 31, 2021 MXN ($) shares	Jul. 01, 2020 MXN ($)
Disclosure Of Equity [Line Items]
Percentage of acquisition, nominations and compensation corresponding to operating committee members													20%
Dividend payment per share | $ / shares	$ 3.71	$ 3.71	$ 3.71	$ 3.71	$ 14.84	$ 7.2	$ 7.2	$ 14.4
Dividend payment						$ 3,637,998,000	$ 3,675,745,000
Total dividend payment amount								$ 7,313,743,000					$ 7,498,318,000	$ 7,313,743,000
Canceled Reserve for repurchase of shares					$ 499,486,000			2,031,782,000								$ 1,550,000,000
Reserve for repurchase of shares					$ 2,500,000,000			2,500,000,000		$ 2,000,000,000			2,500,000,000	2,499,473,000	$ 5,531,292,000
Retained earnings								1,558,475,000					8,787,568,000	9,187,597,000	13,925,091,000
Capital reduction per share | $ / shares										$ 7.8		$ 3.823095061582
Capital reduction									$ 4,014,701,000		$ 2,000,000,000				6,014,701,000
Capitalization of retained earnings								$ 8,027,155,000
Capital stock													$ 8,197,536,000	$ 8,197,536,000	$ 170,381,000
Cpital stock, shares | shares													505,277,464	512,301,577	525,575,547
Cancellation of repurchase of shares, shares | shares					7,024,113			13,273,970				35,424,453
Description of legal reserves													General Corporate Law requires that at least 5% of the unconsolidated net income of the year, be transferred to the legal reserve until the reserve equals 20% of capital stock at par value (nominal pesos)
Legal reserve													$ 478,185,000	$ 34,076,000	$ 1,592,551,000
Percentage of legal reserve								20%					5.83%	0.42%	934.70%
Repurchase of shares														$ (1,999,987,000)	$ (3,000,037,000)
Additional income tax on dividend													10%
Top of Range [Member]
Disclosure Of Equity [Line Items]
Reserve for repurchase of shares								$ 2,000,000,000				$ 3,000,000,000				$ 1,550,000,000
Series BB common stock [Member]
Disclosure Of Equity [Line Items]
Percentage of common stock													15%
Number of directors | Director													4
Capital stock													$ 122,963,000	$ 1,229,631,000	$ 25,558,000
Cpital stock, shares | shares													75,791,619	76,845,237	78,836,332
Series B And BB Common Stock [Member]
Disclosure Of Equity [Line Items]
Number of vote per share | Vote													1
Maximum percentage of common stock													10%
Percentage of not having voting rights													10%
Series B common stock [Member]
Disclosure Of Equity [Line Items]
Percentage of common stock													10%
Number of directors | Director													11
Percentage of voting rights													10%
Right to appoint members number | Member													7
Number of members elected to the board of directors at a Shareholders' Meeting | Member													1
Capital stock													$ 6,967,905,000	$ 6,967,905,000	$ 144,823,000
Cpital stock, shares | shares													429,485,845	435,456,340	446,739,215
Class I [member]
Disclosure Of Equity [Line Items]
Capital stock								$ 8,197,536,000
Cpital stock, shares | shares								512,301,577

Equity - Schedule of Shareholde

Equity - Schedule of Shareholders Equity Tax Account (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [abstract]
Contributed capital account	$ 24,278,285	$ 23,197,291	$ 21,903,565
Net tax income account	12,008,787	12,516,766	11,743,049
Stockholders equity tax account	$ 36,287,072	$ 35,714,057	$ 33,646,614

Non-Controlling Interest (NCI_2

Non-Controlling Interest (NCI) - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 Exchange_Rate	Dec. 31, 2022 Exchange_Rate	Feb. 26, 2024 Exchange_Rate	Sep. 13, 2023 USD ($)	Sep. 13, 2023 MXN ($)	Mar. 13, 2022 USD ($)	Mar. 13, 2022 MXN ($)	Dec. 31, 2021 Exchange_Rate	Apr. 20, 2015	Feb. 24, 2006
Non Controlling Interest [Line Items]
Percentage of common stock voting										85%
Name of acquiree	Desarrollo De Concesiones Aeroportuarias SL (DCA)
Description of how acquirer obtained control of acquiree		On April 20, 2015 the Company acquired 100% of the shares of DCA, which owns 74.5% of the shares of MBJA and the remaining 25.5% is held by Vantage, as a non-controlling shareholder.
Dividend payment from retained earnings				$ 30,000		$ 30,000
Closing exchange rate | Exchange_Rate	16.8935	19.3615	17.121					20.5835
MBJA [Member]
Non Controlling Interest [Line Items]
Percentage of voting equity interests in acquiree									74.50%
Vantage Airport Group Limited [Member]
Non Controlling Interest [Line Items]
Percentage of voting equity interests in acquiree									25.50%
Dividend payment from retained earnings				7,650	$ 135,913	7,650	$ 153,959,000
Closing exchange rate					17.5033		20.1254
Desarrollo De Concesiones Aeroportuarias S.L. [Member]
Non Controlling Interest [Line Items]
Percentage of common stock voting									100%
Dividend payment from retained earnings				$ 22,350	$ 391,199,000	$ 22,350	$ 449,803,000
Closing exchange rate					17.5033		20.1254

Non-Controlling Interest (NCI_3

Non-Controlling Interest (NCI) - Summary of Non Controlling Interest (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non Controlling Interest [Line Items]
Current assets	$ 13,709,402	$ 15,511,780	$ 16,397,575
Non-current liabilities	(34,414,633)	(33,757,326)	(25,531,527)
Current liabilities	(12,085,579)	(6,919,970)	(9,362,958)
Revenues	33,224,144	27,380,376	19,014,906
Profit / (loss)	9,689,600	9,185,474	6,043,717
OCI	(979,545)	(378,548)	546,838
Total comprehensive income for the year	8,710,055	8,806,926	6,590,555
Profit / (loss) allocated to NCI	146,688	172,327	46,225
Net cash provided by operating activities	13,934,854	12,519,706	11,095,446
Net cash provided by investment activities	(11,092,156)	(8,482,383)	(4,969,308)
Net cash used in financing activities	(4,789,761)	(4,925,702)	(7,351,525)
Decrease in cash and cash equivalents	$ (2,316,253)	$ (961,413)	$ (1,111,672)
Desarrollo De Concesiones Aeroportuarias S.L. [Member]
Non Controlling Interest [Line Items]
NCI percentage	25.50%	25.50%	25.50%
Non-current assets	$ 5,338,641	$ 5,836,193	$ 6,026,384
Current assets	2,282,766	1,689,382	1,489,451
Non-current liabilities	(2,336,742)	(2,377,104)	(2,724,344)
Current liabilities	(724,416)	(485,025)	(320,041)
Net assets	4,560,249	4,663,446	4,471,450
Net assets attributable to NCI	1,162,863	1,189,179	1,140,220
Revenues	2,811,173	2,493,000	1,551,800
Profit / (loss)	575,248	675,792	181,274
OCI	(629,243)	(405,354)	(85,286)
Total comprehensive income for the year	(53,995)	270,438	95,988
Profit / (loss) allocated to NCI	146,688	172,327	46,225
OCI allocated to NCI	(77,868)	(29,617)	34,023
Net cash provided by operating activities	1,211,479	788,265	586,284
Net cash provided by investment activities	(330,259)	(204,114)	(208,497)
Net cash used in financing activities	144,613	(234,336)	(107,811)
Decrease in cash and cash equivalents	$ 1,025,833	$ 349,815	$ 269,976

Revenues - Additional Informati

Revenues - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Percentage from maximum tariff per traffic unit by the mexican airports	96%	96.10%	93.80%
Improvements to concession assets	$ 7,791,320	$ 4,846,404	$ 3,368,511
Goods or Services Transferred at Point in Time [Member]
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Revenue	19,115,716	17,096,616	11,860,463
Goods or Services Transferred Over Time [Member]
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Revenue	$ 6,317,108	$ 5,437,356	$ 37,859,303

Revenues - Schedule of Revenues

Revenues - Schedule of Revenues (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Airport operating services to airlines:
Landing	$ 1,406,936	$ 1,262,276	$ 930,401
Charges for not canceling extended stay reservations	27,774	10,102	9,542
Parking on embarking/disembarking platform	172,395	147,775	105,345
Parking on extended stay or overnight platform	132,556	130,002	120,056
Passenger walkways and shuttle buses	38,383	36,646	27,266
Airport security charges	569,599	517,402	303,145
Airport real estate services to airlines:
Leasing of hangars to airlines	31,072	31,470	29,455
Leasing of shops, warehouses and stockrooms to airlines (operating)	7,148	6,252	5,657
Leasing of space and other terminal facilities to airlines within the terminal (operating)	70,152	72,975	49,830
Leasing of land and other surfaces to airlines outside the terminal (operating)	8,619	11,308	17,174
Leasing of check-in desks and other terminal space	5,366	5,132	4,940
Leasing of desks and other terminal space for ticket sale	2,165	2,187	2,605
Airport passenger services:
Domestic passenger charges	7,784,766	6,753,767	4,790,143
International passenger charges	8,276,384	7,689,784	5,186,458
Airport real estate services and rights of access to other operators	109,983	100,864	65,410
Complementary services:
Catering services	39,337	31,647	12,772
Other third-party ramp services rendered to airlines	188,772	160,196	104,481
Traffic and/or dispatch	44,759	39,123	31,110
Fuel supply or removal	335,941	314,642	178,170
Third-party airplane maintenance and repair	15,288	13,184	9,994
Total aeronautical services (regulated revenues included in the maximum rate)	19,267,395	17,336,734	11,983,954
Regulated revenues not included in the maximum rate:
Car parking charges	706,923	548,862	388,106
Recovery of cost over aeronautical services	134,753	133,163	116,769
Recovery of cost over non-aeronautical services	93,802	90,257	69,763
Total regulated revenues not included in the maximum rate	935,478	772,282	574,638
Total regulated revenues	20,202,873	18,109,016	12,558,592
Commercial concessions:
Retail operations	500,449	398,956	232,498
Food and beverages	617,302	484,804	333,157
Duty free	600,300	584,218	435,799
VIP lounges	74,523	65,593	40,355
Financial services	60,885	59,479	46,011
Communications and networks	13,890	13,770	12,101
Car rentals	526,202	471,340	342,697
Commercial leasing	20,016	24,797	16,749
Advertising	149,244	104,830	61,384
Time sharing developers	225,927	237,783	188,658
Leasing of space to airlines and other complementary service providers (non-operating)	205,381	148,100	142,520
Lease outside the terminal	111,031	96,041	77,644
Convenience store	494,665	315,788	177,263
VIP Lounges operated directly	432,481	374,038	219,498
Royalties	2,277	7,141	8,075
Revenues from sharing of commercial activities:
Retail operations	197,718	215,055	168,797
Food and beverages	385,580	293,713	184,097
Duty free	161,180	127,072	101,267
Financial services	41,736	31,518	22,571
Car rentals	84,023	70,374	58,892
Access fee for ground transportation	122,249	109,552	91,504
Non-airport access fees	32,557	45,187	35,654
Other leases	42,598	25,197	11,924
Services rendered to ASA	2,891	3,081	1,603
Various commercial-related revenues	124,846	117,529	77,085
Total unregulated revenues	5,229,951	4,424,956	3,087,803
Total of Non-aeronautical services	6,165,429	5,197,238	3,662,441
Total aeronautical and non-aeronautical services	$ 25,432,824	$ 22,533,972	$ 15,646,395

Revenues - Summary of Timing of

Revenues - Summary of Timing of Satisfaction of Performance Obligations in Contracts with Customers (Details)	12 Months Ended
	Dec. 31, 2023
Aeronautical Contracts with Airlines [Member]
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Type of Contract	Aeronautical contracts with airlines
Nature and timing of service	The Company provides the facilities to serve the passengers and the price is determined based on Maximum Rates approved by the SCT and the JCAA in Jamaica and is assigned based on the service category (TUA, operational airport services, and real estate services to airlines and car parking).
Revenue recognition according IFRS 15	Revenue is recognized monthly as the service is provided, based on the movement of passengers and aircraft associated with the type of service.
Complementary Services [Member]
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Type of Contract	Complementary services
Nature and timing of service	The Company provides the facilities to the client in order to render service and ground support to the airlines, based on the specific rates according to the aircraft and tariff for cargo volume.
Revenue recognition according IFRS 15	Revenue assigned according to the type of service provided monthly when the service is performed over time.
Commercial Concessions [Member]
Disclosure of Disaggregation of Revenue from Contracts with Customers [Line Items]
Type of Contract	Commercial concessions
Nature and timing of service	The Company provides spaces within its terminal buildings that consist of the rental of the space in the airport terminals (different from the spaces occupied by the airlines that are essential for its operation), income from car parking, access fees to third parties that provide catering services and other services at airports, other miscellaneous income and royalties for the use of trademarks of the Company.
Revenue recognition according IFRS 15	Revenues are recognized through operating lease agreements, and either with monthly fixed rent or a percentage of the lessee´s monthly revenues, whichever is higher. Rental income from the Company´s leases is recognized using a straight-line basis over the term of the relevant lease.

Depreciation and Amortization -

Depreciation and Amortization - Summary of Depreciation and Amortization (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Depreciation And Amortization Expense [Abstract]
Depreciation	$ 851,577	$ 728,860	$ 546,128
Amortization	1,694,125	1,584,461	1,504,411
Depreciation and amortization	$ 2,545,702	$ 2,313,321	$ 2,050,539

Employee Cost - Summary of Empl

Employee Cost - Summary of Employee Cost (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Employee Cost [Abstract]
Wages and salaries	$ 1,102,323	$ 900,596	$ 702,525
Other remunerations	164,011	133,237	107,198
Social benefits	154,563	116,581	91,357
Severance payments	16,901	13,401	22,390
Labor union fees	24,202	22,183	20,111
Taxes on employee benefits	30,064	19,987	13,977
PTU	96,455	56,531	70,127
Retirement employee benefits	51,452	35,530	33,151
Others	84,490	75,218	54,914
Total employee cost	$ 1,724,461	$ 1,373,264	$ 1,115,750

Cost of Improvements to Conce_3

Cost of Improvements to Concession Assets - Summary of Cost of Improvements to Concession Assets (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cost Of Improvements To Concession Assets [Abstract]
Cost of improvements to concession assets	$ 7,791,320	$ 4,846,404	$ 3,368,511

Other Income - Net - Summary of

Other Income - Net - Summary of Other Income (Detail) $ 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 ($)	Dec. 31, 2021 USD ($)
Disclosure Of Other Income Expense [Abstract]
Recovery insurance	$ (6,295)		$ (4,946)		$ (5,885)
Sale of fixed assets	(5,365)		(7,001)		(2,062)
Cancellation of non-eligible liabilities and provisions	(24,948)		(17,784)
Other income	(27,724)		(36,515)		(23,265)
Total other income	(64,332)		(66,246)		(31,212)
Repair of damage from natural disasters	18,262		3,105		9,346
Cost of retirement and disposal of fixed assets	5,339		21,382
Other expenses	24,855		15,331		13,634
Total other expenses	48,456	$ 168,687	39,818	$ 116,663	22,980	$ 80,007
Other expense (income) – Net	$ (15,876)		$ (26,428)		$ (8,232)

Finance Cost - Net - Summary of

Finance Cost - Net - Summary of Net Finance (Cost) Income (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Finance Income Expense [Abstract]
Interest income from cash equivalents	$ 1,094,923	$ 677,542	$ 361,683
Interest on recovered taxes	43,655	45,489	3,262
Gain on derivative financial instruments		6,765	51,656
Gain in interest hedge	253,991	64,942
Other	10,395	41,251	3,670
Total finance income	1,402,964	835,989	420,271
Interest cost from bank loans	(679,027)	(210,335)	(196,582)
Interest cost from hedges		(54,633)	(280,395)
Loss in market value		(4,069)
Other financing costs	(70,478)	(73,231)	(39,481)
Interest cost for debt securities	(2,689,771)	(2,113,650)	(1,170,082)
Total finance cost	(3,439,276)	(2,455,918)	(1,686,540)
Exchange gain	2,077,806	1,229,799	1,259,326
Exchange loss	(2,418,517)	(1,148,379)	(1,020,987)
Exchange gain (loss) - Net	(340,711)	81,420	238,339
Finance cost - Net	$ (2,377,023)	$ (1,538,509)	$ (1,027,930)

Commitments - Summary of Author

Commitments - Summary of Authorized Investments (Detail) $ in Thousands	Dec. 12, 2019 MXN ($)
Commitments [Line Items]
Total authorized/approved investments	$ 15,802,088
Less Than One Year [member]
Commitments [Line Items]
Total authorized/approved investments	2,936,500
Less Than Two Years [member]
Commitments [Line Items]
Total authorized/approved investments	4,123,588
Less Than Three Years [member]
Commitments [Line Items]
Total authorized/approved investments	3,517,909
Less Than Four Years [member]
Commitments [Line Items]
Total authorized/approved investments	2,696,240
Later than four years and not later than five years [Member]
Commitments [Line Items]
Total authorized/approved investments	$ 2,527,851

Commitments - Additional Inform

Commitments - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 12, 2019
PAC Kingston Airport Limited (PACKAL) [Member]
Commitments [Line Items]
Capital Investments	$ 2.6	$ 1		$ 101.4
MBJA [Member]
Commitments [Line Items]
Capital Investments	$ 11.6	$ 5.5	$ 4.6	$ 111.7

Contingencies - Additional Info

Contingencies - Additional Information (Detail) $ in Thousands	Nov. 26, 2014 MXN ($)	Oct. 01, 2013 ha Proceeding	Jun. 19, 2018 MXN ($)
Disclosure Of Contingent Liabilities [Line Items]
Area of land | ha		154
Number of legal proceedings filed by the participants in the ejido Valle de Banderas | Proceeding		4
Tijuana municipal authority [Member]
Disclosure Of Contingent Liabilities [Line Items]
Payment of property tax	$ 234,780
Amount of bond as collateral	$ 234,780		$ 122,926

Operating Segment and Geograp_3

Operating Segment and Geographic Information - Summary of Results, Assets and Liabilities by Segments (Detail) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)
Disclosure of operating segments [Line Items]
Aeronautical services	$ 19,267,395		$ 17,336,734		$ 11,983,954
Total of Non-aeronautical services	6,165,429		5,197,238		3,662,441
Cost of improvements to concession assets	7,791,320		4,846,404		3,368,511
Total revenues	33,224,144		27,380,376		19,014,906
Income from operations	15,138,713		13,814,195		8,857,193
Interest income	1,402,964		835,989		420,271
Interest expense	(3,439,276)	$ (8.8)	(2,455,918)	$ (8.8)	(1,686,540)	$ (7.5)
Gain/loss on financial investment held for coverage			6,765		51,656
Depreciation and amortization for the year	(2,545,702)		(2,313,321)		(2,050,539)
Share of gain/loss of associate	1		1		1
Income before income taxes	12,761,690		12,275,686		7,829,263
Income taxes expense	(3,072,090)		(3,090,212)		(1,785,546)
Total assets	67,444,859		60,505,341		55,323,085
Total liabilities	46,500,212		40,677,296		34,894,485
Investments in associates			118		34
Net cash flows provided by operations activities	13,934,854		12,519,706		11,095,446
Net cash flow used in investing activities	(11,092,156)		(8,482,383)		(4,969,308)
Net cash flow used in financing activities	(4,789,761)		(4,925,702)		(7,351,525)
Additions to non-current as assets	45,921,118		37,890,697		32,604,913
Operating segments [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	19,267,395		17,336,734		11,983,954
Total of Non-aeronautical services	4,913,873		4,370,832		3,444,905
Cost of improvements to concession assets	7,791,320		4,846,404		3,368,511
Total revenues	31,972,588		26,553,970		18,797,372
Income from operations	14,685,583		13,536,720		8,426,656
Interest income	965,340		584,383		312,056
Interest expense	(3,045,932)		(2,157,565)		(1,701,717)
Depreciation and amortization for the year	(2,426,100)		(2,222,650)		(1,939,536)
Income before income taxes	11,846,310		11,630,708		7,474,146
Income taxes expense	(2,976,177)		(2,749,790)		(1,545,614)
Total assets	57,389,875		52,779,764		48,384,330
Total liabilities	7,714,185		34,809,270		30,695,355
Net cash flows provided by operations activities	14,670,883		12,922,577		12,030,246
Net cash flow used in investing activities	(10,316,421)		(8,568,615)		(4,775,825)
Net cash flow used in financing activities	(6,623,420)		(5,058,494)		(7,739,869)
Additions to non-current as assets	43,770,469		36,696,446		31,520,818
Operating segments [Member] | Guadalajara [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	5,266,036		4,562,120		3,296,419
Total of Non-aeronautical services	1,041,913		877,101		783,252
Cost of improvements to concession assets	4,271,867		2,474,815		1,463,854
Total revenues	10,579,816		7,914,036		5,543,525
Income from operations	4,619,800		3,897,415		2,614,203
Interest income	196,807		133,432		85,209
Interest expense	(1,227,357)		(767,773)		(529,299)
Depreciation and amortization for the year	(459,556)		(439,418)		(390,393)
Income before income taxes	3,500,714		3,250,931		2,228,136
Income taxes expense	(1,012,193)		(880,041)		(543,421)
Total assets	19,923,075		16,826,327		14,067,167
Total liabilities	1,185,166		11,965,643		9,342,510
Net cash flows provided by operations activities	3,829,956		3,525,596		3,082,428
Net cash flow used in investing activities	(5,623,472)		(3,677,863)		(1,961,546)
Net cash flow used in financing activities	(132,785)		(247,552)		(2,571,291)
Additions to non-current as assets	16,440,266		11,473,157		8,549,694
Operating segments [Member] | Tijuana [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	2,915,378		2,690,693		1,944,451
Total of Non-aeronautical services	622,543		532,955		431,706
Cost of improvements to concession assets	450,925		751,422		876,292
Total revenues	3,988,846		3,975,070		3,252,448
Income from operations	2,294,571		2,227,358		1,496,257
Interest income	132,182		118,479		45,691
Interest expense	(557,143)		(532,742)		(353,044)
Depreciation and amortization for the year	(421,742)		(341,674)		(255,470)
Income before income taxes	1,847,204		1,802,135		1,199,952
Income taxes expense	(272,352)		(239,072)		(139,062)
Total assets	9,411,058		9,563,874		9,152,856
Total liabilities	504,424		6,636,931		5,975,158
Net cash flows provided by operations activities	2,471,376		2,519,921		3,080,746
Net cash flow used in investing activities	(828,233)		(1,416,545)		(971,466)
Net cash flow used in financing activities	(2,081,188)		(1,325,895)		(1,512,134)
Additions to non-current as assets	6,444,268		6,111,133		5,363,861
Operating segments [Member] | Puerto Vallarta [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	2,492,164		2,278,063		1,336,177
Total of Non-aeronautical services	561,976		524,261		389,823
Cost of improvements to concession assets	1,715,824		523,993		285,667
Total revenues	4,769,964		3,326,317		2,011,667
Income from operations	2,137,339		1,992,568		1,082,157
Interest income	146,952		79,159		32,470
Interest expense	(468,036)		(215,845)		(130,077)
Depreciation and amortization for the year	(230,168)		(196,793)		(176,563)
Income before income taxes	1,682,813		1,822,081		1,017,326
Income taxes expense	(465,744)		(465,912)		(227,123)
Total assets	8,067,761		7,153,346		5,529,201
Total liabilities	714,059		4,310,601		3,198,249
Net cash flows provided by operations activities	1,916,070		1,414,508		1,298,955
Net cash flow used in investing activities	(1,939,152)		(1,579,955)		(392,886)
Net cash flow used in financing activities	(784,133)		228,761		(894,687)
Additions to non-current as assets	5,728,023		4,035,010		2,676,621
Operating segments [Member] | San José del cabo [member]
Disclosure of operating segments [Line Items]
Aeronautical services	2,932,155		2,711,345		2,003,087
Total of Non-aeronautical services	1,169,048		1,093,300		839,580
Cost of improvements to concession assets	376,172		624,893		520,812
Total revenues	4,477,375		4,429,538		3,363,479
Income from operations	2,851,985		2,739,855		1,961,757
Interest income	149,515		68,588		53,578
Interest expense	(417,251)		(356,813)		(313,234)
Depreciation and amortization for the year	(326,769)		(302,051)		(261,466)
Income before income taxes	2,408,417		2,404,830		1,754,654
Income taxes expense	(674,719)		(666,377)		(481,674)
Total assets	7,375,756		6,783,782		6,884,814
Total liabilities	754,806		4,975,334		5,465,234
Net cash flows provided by operations activities	2,415,125		1,968,907		2,326,916
Net cash flow used in investing activities	(607,268)		(780,692)		(758,682)
Net cash flow used in financing activities	(1,543,711)		(1,691,110)		(1,572,262)
Additions to non-current as assets	4,432,137		4,151,889		3,828,149
Operating segments [Member] | Montego Bay [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	1,804,975		1,689,682		1,004,076
Total of Non-aeronautical services	800,061		693,603		454,519
Cost of improvements to concession assets	206,137		109,715		93,205
Total revenues	2,811,173		2,493,000		1,551,800
Income from operations	895,296		1,122,272		406,256
Interest income	118,052		31,943		6,232
Interest expense	21,900		25,841		(161,147)
Depreciation and amortization for the year	(467,968)		(491,075)		(86,642)
Income before income taxes	814,105		965,731		487,332
Income taxes expense	(190,094)		(250,796)		49,911
Total assets	1,829,445		2,302,148		2,938,320
Total liabilities	2,579,087		2,296,332		2,494,668
Net cash flows provided by operations activities	2,034,734		1,397,299		799,786
Net cash flow used in investing activities	(330,259)		(204,113)		(208,497)
Net cash flow used in financing activities	(1,109,162)		(942,311)		(329,444)
Additions to non-current as assets	4,451,408		5,372,863		5,751,567
Operating segments [Member] | Hermosillo [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	525,222		457,013		341,493
Total of Non-aeronautical services	98,269		79,181		70,135
Cost of improvements to concession assets	37,558		74,231		17,148
Total revenues	661,049		610,425		428,776
Income from operations	337,981		275,292		155,692
Interest income	28,305		23,532		11,269
Interest expense	(90,792)		(83,366)		(63,217)
Depreciation and amortization for the year	(99,270)		(86,112)		(74,653)
Income before income taxes	242,928		208,469		111,711
Income taxes expense	(47,872)		(22,788)		247
Total assets	1,983,026		1,959,100		1,877,408
Total liabilities	285,351		1,138,198		1,067,543
Net cash flows provided by operations activities	346,523		336,156		296,118
Net cash flow used in investing activities	(96,579)		(128,091)		(62,412)
Net cash flow used in financing activities	(221,136)		(174,446)		(212,676)
Additions to non-current as assets	1,068,774		1,079,844		1,073,645
Operating segments [Member] | Guanajuato [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	923,323		760,779		570,402
Total of Non-aeronautical services	182,829		154,845		131,977
Cost of improvements to concession assets	185,069		33,868		8,947
Total revenues	1,291,221		949,492		711,326
Income from operations	761,752		605,139		416,623
Interest income	44,140		25,661		15,054
Interest expense	(118,086)		(84,479)		(70,528)
Depreciation and amortization for the year	(87,899)		(80,874)		(476,300)
Income before income taxes	652,492		535,377		377,149
Income taxes expense	(180,660)		(128,532)		(86,781)
Total assets	2,193,605		1,845,541		1,904,465
Total liabilities	403,847		1,161,069		1,187,783
Net cash flows provided by operations activities	698,647		503,619		512,406
Net cash flow used in investing activities	(253,738)		(138,418)		(87,309)
Net cash flow used in financing activities	(275,360)		(512,371)		(652,150)
Additions to non-current as assets	1,227,213		1,051,393		987,253
Operating segments [Member] | Other Airport [Member]
Disclosure of operating segments [Line Items]
Aeronautical services	2,408,142		2,187,039		1,487,850
Total of Non-aeronautical services	437,237		415,586		343,913
Cost of improvements to concession assets	547,769		253,467		102,587
Total revenues	3,393,145		2,856,092		1,934,351
Income from operations	786,858		676,820		293,711
Interest income	149,386		103,587		62,551
Interest expense	(189,167)		(142,388)		(81,172)
Depreciation and amortization for the year	(332,729)		(284,653)		(218,049)
Income before income taxes	697,638		641,154		297,886
Income taxes expense	(132,545)		(96,269)		(117,711)
Total assets	6,606,148		6,345,646		6,030,099
Total liabilities	1,287,445		2,325,171		1,964,209
Net cash flows provided by operations activities	958,450		1,256,571		632,890
Net cash flow used in investing activities	(636,395)		(642,938)		(328,445)
Net cash flow used in financing activities	(475,945)		(393,570)		4,775
Additions to non-current as assets	3,978,379		3,421,157		3,290,029
Operating segments [Member] | Other Companies [Member]
Disclosure of operating segments [Line Items]
Total of Non-aeronautical services	1,251,556		826,406		217,536
Total revenues	1,251,556		826,406		217,535
Total intersegment revenues	8,369,155		8,894,827		5,669,325
Income from operations	8,822,285		9,172,302		6,099,862
Interest income	3,545,745		2,500,313		1,729,291
Interest expense	(3,501,465)		(2,547,060)		(1,605,897)
Gain/loss on financial investment held for coverage			6,765		51,656
Depreciation and amortization for the year	(119,602)		(90,671)		(111,002)
Share of gain/loss of associate	1		1		1
Income before income taxes	9,284,535		9,539,805		6,024,442
Income taxes expense	(95,912)		(340,425)		(239,932)
Total assets	66,607,919		51,005,573		52,475,232
Total liabilities	39,892,672		28,813,099		29,082,250
Investments in associates	0		118		34
Net cash flows provided by operations activities	250,927		140,039		(840,512)
Net cash flow used in investing activities	5,772,710		9,595,410		(193,483)
Net cash flow used in financing activities	8,724,660		(9,376,386)		388,344
Additions to non-current as assets	2,150,649		1,194,251		1,084,094
Eliminations [Member]
Disclosure of operating segments [Line Items]
Total intersegment revenues	(8,369,155)		(8,894,827)		(5,669,325)
Income from operations	(8,369,155)		(8,894,827)		(5,669,325)
Interest income	(3,108,120)		(2,248,707)		(1,621,075)
Interest expense	3,108,120		2,248,707		1,621,075
Income before income taxes	(8,369,155)		(8,894,827)		(5,669,325)
Total assets	(56,552,935)		(43,279,996)		(45,536,476)
Total liabilities	(1,106,645)		(22,945,082)		(24,883,120)
Net cash flows provided by operations activities	(986,955)		$ (542,910)		$ (94,289)
Net cash flow used in investing activities	(6,548,446)
Net cash flow used in financing activities	$ (6,891,002)

Operating Segment and Geograp_4

Operating Segment and Geographic Information - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($) Supplier	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Disclosure of operating segments [Line Items]
Revenues	$ 33,224,144	$ 27,380,376	$ 19,014,906
Percentage the compliance with the TM by the company's Mexican airports	96%	96.10%	93.80%
Description about major suppliers	The Company has no dependence on a specific supplier, due to, no one supplier represents more than 10% of its capital investments in productive assets and/or of the total operating costs.
Number of one suppliers accounted for more than 10% of capital investment | Supplier	0
Bottom Of Range [Member]
Disclosure of operating segments [Line Items]
Percentage of capital investment for major suppliers	10%
Airport facilities [Member]
Disclosure of operating segments [Line Items]
Percentage the compliance with the TM by the company's Mexican airports	48.30%	52.80%	52.50%
Number of customers accounted for more than 10% of consolidated revenues	0
Airport facilities [Member] | Bottom Of Range [Member]
Disclosure of operating segments [Line Items]
Percentage of consolidated revenues for major customers	10%
Jamaica [Member]
Disclosure of operating segments [Line Items]
Revenues	$ 3,653,334	$ 2,201,495	$ 1,696,338
Non-current assets	4,964,249	5,417,519	5,973,780
Country of Domicile [Member]
Disclosure of operating segments [Line Items]
Revenues	29,179,397	23,727,042	16,813,441
Non-current assets	$ 41,265,702	$ 32,473,178	$ 30,687,386

Foreign Currency Transactions -

Foreign Currency Transactions - Summary of Transactions Denominated in Foreign Currency (Detail) $ 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 ($)	Dec. 31, 2021 USD ($)
Foreign Currency Transactions [Abstract]
Revenues from aeronautical and non-aeronautical services		$ 283,180		$ 233,910		$ 156,021
Revenues for recovery expenses		1,441		1,232		854
Technical assistance fees		7,054		7,687		6,190
Other expenses	$ 48,456	$ 168,687	$ 39,818	$ 116,663	$ 22,980	$ 80,007

Foreign Currency Transactions_2

Foreign Currency Transactions - Summary of Transactions Denominated in Foreign Currency (Parenthetical) (Detail) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)
Foreign Currency Transactions [Abstract]
Interest expense	$ 3,439,276	$ 8.8	$ 2,455,918	$ 8.8	$ 1,686,540	$ 7.5

Foreign Currency Transactions_3

Foreign Currency Transactions - Summary of Exchange Rate in Effect (Detail) - Exchange_Rate	Feb. 26, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Foreign currency transactions [Line Items]
Mexican pesos per one U.S. dollar	17.121	16.8935	19.3615	20.5835

Transactions with Related Par_3

Transactions with Related Parties - Summary of Transactions Between Related Parties (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
AMP, entity with significant influence Expenses:
Technical assistance fees	$ 851,320	$ 756,648	$ 526,220
AMP, entity with significant influence:
Accounts payable	722,923	621,722	394,208
AMP [Member]
AMP, entity with significant influence Expenses:
Technical assistance fees	851,320	756,648	526,220
AMP, entity with significant influence:
Accounts payable	$ 722,923	$ 621,722	$ 394,208

Transactions with Related Par_4

Transactions with Related Parties - Additional Information (Detail) - AMP [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Disclosure of transactions between related parties [Line Items]
Technical assistance and transfer-of-technology agreement, term	The agreement’s original 15-year term may be automatically renewed for successive five-year terms, with the approval of the stockholders, unless one party gives a termination notice to the other at least 60 days prior to the effective termination date. Only the Stockholders’ Meeting has the authority to decide the non-renewal or deny the renewal of the agreement. If GAP decides to cancel or renew the agreement, GAP needs the approval of at least 51% of the holders of Series B shares other than AMP or any party related to AMP, according to the definition of the participation agreement signed on August 25, 1999 among the SICT, GAP in Mexico, its strategic partner and the Stockholders of the strategic partner. On August 25, 2014, the initial term was renewed for five additional years.
Technical agreement term	15-year
Technical agreement automatic renewal period	five-year
Percentage of approval required by the holders of Series B shares	51%
AMP annual consideration committed to be paid by entity for the year 2000 and 2001	$ 7,000,000
AMP annual consideration committed to be paid by entity, maximum amount subject to adjustment based on market price	$ 4,000,000
Percentage of GAPs consolidated operating income	5%

Transactions with Related Par_5

Transactions with Related Parties - Summary of Accounts Receivable (Payable) with Other Related Parties (Detail) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts payable	$ (722,923)	$ (621,722)	$ (394,208)
Especialistas en Alta Cocina, S.A. de C.V. [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts receivable	24	2
Fly by Wings, S.A. de C.V. (Independent director) [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts receivable			6,473
Las Nuevas Delicias Gastronómicas, S. de R L. de C.V [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts receivable			808
Servicios empresariales de alta calidad, S.A. de C.V. (Shareholder) [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts receivable	76	35
Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Accounts receivable	$ 2,265

Transactions with Related Par_6

Transactions with Related Parties - Summary of Revenues (Expenses) with Other Related Parties (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Otayconnect, S. de R.L. de C.V. [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Commercial revenues	$ 1,681	$ 1,631	$ 1,387
Las Nuevas Delicias Gastronómicas, S. de R L. de C.V [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Commercial revenues	8,645	10,985	7,669
Fly by Wings, S.A. de C.V. (Independent director) [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Commercial revenues	40,325	38,259	25,128
Ingeniería y Economía del Transporte, S.A. [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Technical advisory	14,620		8,711
Servicios Empresariales De Alta Calidad S A De C V Shareholder [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Commercial revenues	19	35
Operadora de Alimentos y Malteadas, S.A.P.I. de C.V. (Independent Director) [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Commercial revenues	$ 5,486

Transactions with Related Par_7

Transactions with Related Parties - Summary of Total Amounts Paid to Key Management Personnel or Directors (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Key management personnel of entity or parent [Member]
Disclosure of transactions between related parties [Line Items]
Key management personnel compensation	$ 89,974	$ 70,699	$ 59,987
Independent directors [Member]
Disclosure of transactions between related parties [Line Items]
Key management personnel compensation	$ 9,093	$ 7,856	$ 6,511

Leases - Additional Information

Leases - Additional Information (Detail) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating lease by lessee [Line Items]
Expense	$ 20,940	$ 17,057	$ 12,641
Income recognized from leasing activities	4,542,719	$ 3,857,886	$ 2,804,718
Leased office space [Member]
Disclosure of operating lease by lessee [Line Items]
Operating lease rent payable	$ 1,435
Leased office space [Member] | Three year operating lease agreement [Member]
Disclosure of operating lease by lessee [Line Items]
Operating lease renewal date	2021-06
Operating lease concluding date	2026-09
Leased office space [Member] | Five year operating lease agreement [Member]
Disclosure of operating lease by lessee [Line Items]
Operating lease renewal date	2022-03
Operating lease concluding date	2026-09
Leased office space [Member] | Top of Range [Member]
Disclosure of operating lease by lessee [Line Items]
Operating lease term	5 years
Leased office space [Member] | Bottom of Range [Member]
Disclosure of operating lease by lessee [Line Items]
Operating lease term	3 years

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Lease Payments Receivable (Detail) - Future minimum lease [Member] - Mexico [Member] - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	$ 5,830,192	$ 3,160,175	$ 3,310,490
Less Than One Year [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	2,122,505	1,478,921	1,320,582
Less Than Two Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	1,607,033	902,437	914,749
Less Than Three Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	1,041,070	526,668	594,693
Less Than Four Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	724,253	138,238	368,601
Later than four years and not later than five years [Member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	190,564	57,803	58,594
More than five years [Member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	$ 144,767	$ 56,108	$ 53,271

Leases - Summary of Future Mi_2

Leases - Summary of Future Minimum Rental Payments Under Non-cancelable Leases (Detail) - MBJA and PACKAL [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	$ 45,700	$ 52,234	$ 40,159
Less Than One Year [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	14,432	11,451	9,979
Less Than Two Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	13,974	10,129	8,029
Less Than Three Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	12,835	9,341	7,394
Less Than Four Years [member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	4,302	9,044	7,253
Later than four years and not later than five years [Member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	157	6,021	6,514
More than five years [Member]
Disclosure of operating lease by lessor [Line Items]
Future minimum lease payments	$ 0	$ 6,248	$ 990

New Accounting Standards Not _3

New Accounting Standards Not Yet in Effect - Summary of Accounting Standards (Detail)	12 Months Ended
	Dec. 31, 2023
IFRS 17– Insurance Contracts 1
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Effective as of	Jan. 01, 2023
Amendments IAS 1 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Effective as of	Jan. 01, 2023
Amendments IAS 1 and IFRS 2 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Effective as of	Jan. 01, 2023
Amendments IAS 12 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Effective as of	Jan. 01, 2023
Amendments IAS 8 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Effective as of	Jan. 01, 2023

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - MXN ($) $ in Thousands, shares in Millions	Mar. 20, 2024	Sep. 03, 2023	Dec. 31, 2023	Sep. 27, 2023	Mar. 27, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issuance of debt securities			$ 31,255,588			$ 26,457,588	$ 22,500,000
Debt securities,basis points		310%		25%	22%
Description of derivative instruments variable interest rate basis		with a monthly interest rate of SOFR plus 310 basis points and payment of 10% of the principal in month 54, 90% at maturity
Events after Reporting Period [Member] | Long-term Unsecured Debt Securities [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of debt securities shares issued	30
Issuance of debt securities	$ 3,000,000
Events after Reporting Period [Member] | GAP 19 [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Maturity date	Mar. 22, 2024
Proceeds from issuance of debt securities	$ 3,000,000
Events after Reporting Period [Member] | Variable Rate of TIIE-28 plus 25 Basis Points [Member] | GAP 24-L [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issuance of debt securities	$ 1,384,800
Borrowings interest rate basis	TIIE-28 plus 25 basis points
Debt securities,basis points	2.50%
Maturity date	Mar. 17, 2027
Events after Reporting Period [Member] | Fixed Interest Rate [Member] | GAP 24-2L [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issuance of debt securities	$ 1,615,200
Maturity date	Mar. 12, 2031
Description of derivative instruments variable interest rate basis	interest due every 182 days at a fixed annual rate of 9.94%, with the principal due at maturity on March 12, 2031
Interest rate	9.94%