Grupo Aeroportuario del Centro Norte, S.A.B. de C.V. (OMAB) 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	1-33168
Entity Registrant Name	Central North Airport Group
Entity Central Index Key	0001378239
Document Period End Date	Dec. 31, 2022
Amendment Flag	false
Entity Incorporation, State or Country Code	O5
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Address, Address Line One	Plaza Metrópoli Patriotismo
Entity Address, Address Line Two	Piso 5 Av. Patriotismo 201 Col. San Pedro de los Pinos
Entity Address, City or Town	Benito Juárez
Entity Address, Country	MX
Entity Interactive Data Current	No
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Galaz, Yamazaki, Ruíz Urquiza, S.C.
Auditor Firm ID	1153
Auditor Location	Mexico
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	true
Business Contact [Member]
Contact Personnel Name	Ruffo Pérez Pliego del Castillo
Entity Address, Address Line One	Plaza Metrópoli Patriotismo
Entity Address, Address Line Two	Piso 5 Av. Patriotismo 201 Col. San Pedro de los Pinos
Entity Address, City or Town	Benito Juárez
Entity Address, Country	MX
City Area Code	52
Contact Personnel Email Address	rperezpliego@oma.aero
Local Phone Number	81 8625 4300
Series B Class I
Entity Common Stock, Shares Outstanding	336,403,425
ADS
Security Exchange Name	NASDAQ
Title of 12(b) Security	American Depositary Shares (ADSs) each representing 8 Series B shares
Trading Symbol	OMAB
Series B
Security Exchange Name	NASDAQ
Title of 12(b) Security	Series B shares
Trading Symbol	OMAB
Series BB Class I
Entity Common Stock, Shares Outstanding	49,766,000

Consolidated Statements of Fina

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Assets:
Cash and cash equivalents	$ 171,349	$ 3,336,420	$ 5,987,164	$ 2,958,804
Accounts receivable, net	65,024	1,266,110	1,085,670	833,643
Recoverable taxes	13,309	259,118	275,600	542,365
Advance Payment for constructions to related parties	493	9,602	223,498	214,209
Advance Payments to contractors	34,542	672,588	162,165	115,233
Other accounts receivable and prepaid expenses	2,549	49,639	42,333	66,575
Total current assets	287,266	5,593,477	7,776,430	4,730,829
Non-current assets:
Property, leasehold improvements and equipment, net	131,787	2,566,095	2,724,296	2,700,469
Investment in airport concessions, net	715,937	13,940,366	11,680,684	10,229,656
Rights of use of leased assets, net	8,474	165,004	197,131	178,247
Other assets, net	2,472	48,127	46,196	34,621
Deferred income taxes	38,873	756,909	464,404	317,758
Total non-current assets	897,543	17,476,501	15,112,711	13,460,751
Total assets	1,184,809	23,069,978	22,889,141	18,191,580
Current liabilities:
Short-term debt	61,629	1,200,000	2,700,000
Current portion of long-term debt	77,036	1,500,000		3,013,502
Current portion of major maintenance provision	48,748	949,197	692,788	443,570
Current portion of financial leases	1,718	33,446	29,332	26,553
Trade accounts payable	16,757	326,290	213,207	204,048
Payable taxes and other accrued expenses	49,488	963,606	997,854	370,188
Accounts payable to related parties	14,713	286,479	269,249	167,704
Total current liabilities	270,089	5,259,018	4,902,430	4,225,565
Non-current liabilities:
Long-term debt	384,374	7,484,336	4,996,622	1,496,886
Major maintenance provision	53,490	1,041,521	1,048,945	874,415
Guarantee deposits	19,391	377,576	342,120	350,738
Labor obligations	6,239	121,477	129,199	115,691
Financial leases	8,975	174,759	195,404	168,210
Deferred income taxes	2,910	56,671	36,189	133,828
Total non-current liabilities	475,379	9,256,340	6,748,479	3,139,768
Total liabilities	745,468	14,515,358	11,650,909	7,365,333
Commitment and contingencies
Shareholders' equity
Common stock	15,293	297,782	297,782	300,822
Additional paid-in capital	1,530	29,786	29,786	29,786
Total Contributed capital	16,823	327,568	327,568	330,608
Reserve for repurchase of shares	77,036	1,500,000	1,028,188	1,500,000
Retained earnings	335,295	6,528,698	9,702,141	8,824,666
Accumulated other comprehensive loss	665	12,945	(1,936)	(4,933)
Total Earned capital	412,996	8,041,643	10,728,393	10,319,733
Controlling interest	429,819	8,369,211	11,055,961	10,650,341
Non-controlling interest	9,522	185,409	182,271	175,906
Total shareholders' equity	439,341	8,554,620	11,238,232	10,826,247
Total liabilities and shareholders' equity	$ 1,184,809	$ 23,069,978	$ 22,889,141	$ 18,191,580

Consolidated Statements of Inco

Consolidated Statements of Income and Other Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 MXN ($) $ / shares shares	Dec. 31, 2021 MXN ($) $ / shares shares	Dec. 31, 2020 MXN ($) $ / shares shares
Revenues:
Aeronautical services	$ 362,352	$ 7,055,543	$ 5,277,728	$ 2,942,558
Non-aeronautical services	114,516	2,229,802	1,653,379	1,171,039
Construction services	136,067	2,649,423	1,788,903	1,253,869
Total revenues	612,935	11,934,768	8,720,010	5,367,466
Operating costs and expenses:
Cost of services, excluding depreciation and amortization	47,435	923,638	782,107	765,958
Major maintenance provision	24,245	472,077	512,653	392,531
Cost of construction	136,067	2,649,423	1,788,903	1,253,869
Administrative expenses	34,286	667,600	586,542	518,059
Concession taxes	22,018	428,717	319,906	199,202
Technical assistance fees	9,124	177,667	133,558	81,164
Depreciation and amortization	28,308	551,200	487,230	435,344
Other income, net	(2)	(40)	(1,278)	(129)
Total operating costs and expenses	301,481	5,870,282	4,609,621	3,645,998
Operating income	311,454	6,064,486	4,110,389	1,721,468
Interest expense	47,973	934,102	516,676	420,499
Interest income	(8,798)	(171,312)	(129,479)	(111,889)
Exchange loss (income), net	456	8,871	(112,617)	(79,522)
Total non-operating loss	39,631	771,661	274,580	229,088
Income before income taxes	271,824	5,292,825	3,835,809	1,492,380
Income tax expense	70,643	1,375,520	972,179	394,501
Consolidated net income for the year	201,181	3,917,305	2,863,630	1,097,879
Items that will not be subsequently reclassified to profit or loss:
Actuarial gain (loss) on labor obligations	1,092	21,258	4,281	(13,039)
Income tax relating to actuarial loss (gain) on labor obligations	(328)	(6,377)	(1,284)	3,912
Total other comprehensive income (loss)	764	14,881	2,997	(9,127)
Total comprehensive income for the year	201,946	3,932,186	2,866,627	1,088,752
Consolidated net income attributable to:
Controlling interest	200,342	3,900,967	2,857,265	1,094,358
Non-controlling interest	839	16,338	6,365	3,521
Comprehensive income attributable to:
Controlling interest	201,107	3,915,848	2,860,262	1,085,231
Non-controlling interest	$ 839	$ 16,338	$ 6,365	$ 3,521
Basic earnings per share of controlling interest | (per share)	$ 0.51879	$ 10.10169	$ 7.35206	$ 2.8038
Weighted average shares outstanding	386,169,425	386,169,425	388,634,783	390,313,970

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholder' Equity $ in Thousands, $ in Thousands	Common stock MXN ($) shares	Additional paid-in capital MXN ($)	Total contributed capital MXN ($)	Reserve for repurchase of shares MXN ($)	Retained earnings MXN ($)	Accumulated other comprehensive income MXN ($)	Total earned capital MXN ($)	Total controlling interest MXN ($)	Total non-controlling interest MXN ($)	USD ($)	MXN ($)
Balances at Dec. 31, 2019	$ 301,739	$ 29,786	$ 331,525	$ 1,257,454	$ 8,121,937	$ 4,194	$ 9,383,585	$ 9,715,110	$ 172,385		$ 9,887,495
Balances (in shares) at Dec. 31, 2019 | shares	391,300,815
Repurchase of shares, net	$ (917)		(917)	(149,083)			(149,083)	(150,000)			(150,000)
Repurchase of shares, net (in shares) | shares	(1,189,259)
Increase in reserve for repurchase of shares				391,629	(391,629)
Consolidated comprehensive income					1,094,358	(9,127)	1,085,231	1,085,231	3,521		1,088,752
Balances at Dec. 31, 2020	$ 300,822	29,786	330,608	1,500,000	8,824,666	(4,933)	10,319,733	10,650,341	175,906		10,826,247
Balances (in shares) at Dec. 31, 2020 | shares	390,111,556
Repurchase of shares, net	$ (3,040)		(3,040)	(471,812)			(471,812)	(474,852)			(474,852)
Repurchase of shares, net (in shares) | shares	(3,942,131)
Dividends paid					(1,979,790)		(1,979,790)	(1,979,790)			(1,979,790)
Consolidated comprehensive income					2,857,265	2,997	2,860,262	2,860,262	6,365		2,866,627
Balances at Dec. 31, 2021	$ 297,782	29,786	327,568	1,028,188	9,702,141	(1,936)	10,728,393	11,055,961	182,271		11,238,232
Balances (in shares) at Dec. 31, 2021 | shares	386,169,425
Dividends paid					(6,602,598)		(6,602,598)	(6,602,598)	(13,200)		(6,615,798)
Increase in reserve for repurchase of shares				(471,812)	471,812
Consolidated comprehensive income					3,900,967	14,881	3,915,848	3,915,848	16,338	$ 201,946	3,932,186
Balances at Dec. 31, 2022	$ 297,782	$ 29,786	$ 327,568	$ 1,500,000	$ 6,528,698	$ 12,945	$ 8,041,643	$ 8,369,211	$ 185,409	$ 439,341	$ 8,554,620
Balances (in shares) at Dec. 31, 2022 | shares	386,169,425

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Cash flows from operating activities:
Income before income taxes	$ 271,824	$ 5,292,825	$ 3,835,809	$ 1,492,380
Adjustments for:
Depreciation and amortization	28,308	551,200	487,230	435,344
Major maintenance provision	24,245	472,077	512,653	392,531
Increase in allowance for doubtful accounts	242	4,711	646	18,342
Gain on sales of property and equipment	(2)	(40)	(1,520)	(5,380)
Present value of major maintenance provision	8,981	174,871	114,137	75,262
Interest income	(8,798)	(171,312)	(129,479)	(111,889)
Interest expense	38,992	759,231	402,538	345,237
Exchange differences	285	5,546	(84,916)	(72,253)
Profit (loss) after adjustments	364,076	7,089,109	5,137,098	2,569,574
(Increase) trade accounts receivable, net	(9,509)	(185,151)	(252,673)	(94,229)
Decrease (increase) recoverable tax	846	16,482	266,765	(246,597)
(increase) decrease of repayment for contractors, other accounts receivable and prepaid expenses	(11,078)	(215,713)	14,175	(16,576)
Increase (decrease) trade accounts payable	6,178	120,299	(32,374)	7,384
Increase (decrease) payable taxes and other accrued expenses	1,739	33,865	(98,515)	48,472
Income taxes paid	(88,435)	(1,721,967)	(491,542)	(747,867)
Increase (decrease) related parties, net	10,137	197,383	97,780	(72,554)
Major maintenance provision	(20,438)	(397,963)	(203,042)	(103,704)
Increase (decrease) guarantee deposits and labor obligations	2,516	48,992	9,172	(40,425)
Net cash flows from operating activities	256,032	4,985,336	4,446,844	1,303,478
Cash flows from investment activities:
Acquisition of property and equipment	(12,144)	(236,468)	(101,333)	(157,992)
Other non-current assets	(1,059)	(20,625)		(65)
Proceeds from sale of property and equipment	2	40	1,520	5,380
Acquisition of improvements in concessioned assets	(137,073)	(2,669,018)	(1,824,557)	(1,283,642)
Interest received	8,798	171,312	129,479	111,889
Net cash flows used by investing activities	(141,476)	(2,754,759)	(1,794,891)	(1,324,430)
Cash flow from financing activities:
Borrowings of long-term debt	61,629	1,200,000	2,700,000
Payment of long-term debt	(138,664)	(2,700,000)	(13,967)	(42,592)
Issuance of debt securities	205,428	4,000,000	3,500,000
Amortization of debt securities			(3,000,000)
Debt issuance cost	(723)	(14,076)	(12,859)
Repurchase of shares			(474,852)	(150,000)
Loans obtained from related parties	2,013	39,200		41,895
Loan payments to related parties			(7,350)
Interest paid	(37,589)	(731,915)	(364,324)	(320,866)
Dividends paid	(339,768)	(6,615,798)	(1,979,790)
Financial leases payments	(2,731)	(53,185)	(54,589)	(57,325)
Net cash used by financing activities	(250,405)	(4,875,774)	292,269	(528,888)
Net (decrease) increase in cash and cash equivalents	(135,849)	(2,645,197)	2,944,222	(549,840)
Effects of exchange rate changes on the foreign currency cash balance	(285)	(5,547)	84,138	78,771
Cash and cash equivalents at the beginning of the year cash balance	307,483	5,987,164	2,958,804	3,429,873
Cash and cash equivalents at the end of the year	171,349	3,336,420	5,987,164	2,958,804
Noncash investing activities which are not reflected in the consolidated statements of cash flows:
Acquisition of property, leasehold improvements and equipment, including finance leases	7	137		250
Acquisition of improvements in concessioned assets	$ 3,318	$ 64,615	$ 58,925	$ 29,342

Nature of business operations

Nature of business operations	12 Months Ended
	Dec. 31, 2022
Nature of business operations
Nature of business operations	1. Nature of business operations ​ Grupo Aeroportuario del Centro Norte, S. A. B. de C. V. (“GACN” or the “Company”), is an affiliate of Servicios de Tecnología Aeroportuaria, S. A. de C.V. (“SETA”) and as of December 7, 2022, is an indirect subsidiary of VINCI Airports SAS ("VINCI") (note 2a). GACN is a holding company, whose subsidiaries are engaged in the administration, operation, and use of 13 airports under a concession granted by the Mexican Government through the Ministry of Infrastructure Communications and Transportation. The airports are located in the following cities: Monterrey, Acapulco, Mazatlán, Zihuatanejo, Ciudad Juárez, Reynosa, Chihuahua, Culiacán, Durango, San Luis Potosí, Tampico, Torreón, and Zacatecas. The Company also generates revenue from hotel services provided by Consorcio Grupo Hotelero T2, S.A. de C.V. (the Terminal 2 NH Hotel) and Consorcio Hotelero Aeropuerto Monterrey, S.A.P.I. de C.V. (the Hilton Garden Inn Hotel), located at Terminal 2 of the Mexico City International Airport and at Monterrey International Airport, respectively. ​ The address of the Company’s corporate office is Patriotismo #201, 5 th Floor, San Pedro de los Pinos, Mexico City, Zip Code 03800.

Significant events

Significant events	12 Months Ended
	Dec. 31, 2022
Significant events
Significant events	2. Significant event s ​ a) Share purchase and sale agreement. ​ On July 31, 2022, a subsidiary of VINCI Airports SAS (“VINCI”) entered into a share purchase and sale agreement to indirectly acquire 29.99% of the shares representing the outstanding capital stock of Grupo Aeroportuario del Centro Norte, S. A. B. de C.V. The consummation of the sale and purchase was subject to certain closing conditions common to this type of transaction. On December 7, 2022, the indirect acquisition of 29.99% of the shares representing the capital stock of GACN was consummated. The transaction was carried out through the purchase by VINCI of 100% of the shares representing the capital stock of Servicios de Tecnología Aeroportuaria, S.A. de C.V. (“SETA”) and of Aerodrome Infrastructure S.á r. l. (“Aerodrome”) which, as of the date of the sale, owned 49,766,000 series BB shares of GACN and 7,516,377 series B shares of GACN , in the case of SETA, and 58,529,833 series B shares of GACN , in the case of Aerodrome. The purc This transaction had no financial and accounting effect that had to be recognized in the Company's financial statements as the indirect acquisition of shares of GACN did not represent any resources received or expenditure made by the Company, nor a change in the number of shares outstanding. b) Debt issuance and repayment of bank loans On March 31, 2022, GACN issued sustainability-linked debt securities for a total of Ps.4,000,000 in two tranches, one at a variable rate and the other at a fixed rate. The variable rate tranche, in the amount of Ps.1,700,000, matures in 5 years and bears interest at 28-day TIIE plus 14 basis points. The fixed rate tranche, in the amount of Ps.2,300,000, maturing in 7 years, bears interest at a rate of 9.35%. In both cases, the principal amount will be paid in a single installment at maturity. The proceeds of the issuance were used to repay Ps.2,700,000 of short-term bank debt and the remainder will be used primarily to finance the investment plan under the Master Development Programs of the group’s airports. ​ c) Dividend payments ​ On January 7, 2022, in accordance with the resolutions adopted by its General Ordinary and Extraordinary Shareholders’ Meeting, held on December 22, 2021, the Board of Directors with the power delegated by the Shareholders’ Meeting, determined the payment of a cash dividend of Ps.4,370,000 to be paid in a single installment of Ps.11.202023995 per share. The payment date was January 19, 2022, upon delivery of coupon number 4. At the Annual Ordinary Stockholders’ Meeting held on April 22, 2022, the stockholders approved the payment of a cash dividend of Ps. 2,300,000 in two installments: the first dividend amounted to Ps. 1,800,000, or 4.614064804 pesos per share, which was paid on May 24, 2022, and the second amounted to Ps. 500,000, or 1.28168466 pesos per share, which was paid on July 25, 2022.

Basis of presentation and conso

Basis of presentation and consolidation	12 Months Ended
	Dec. 31, 2022
Basis of presentation and consolidation
Basis of presentation and consolidation	3. Basis of presentation and consolidation ​ a) Statement of compliance ​ The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), including amendments and interpretations, as issued by the International Accounting Standards Board (IASB). ​ b) Consolidated statement of financial position ​ According to the requirements of the Mexican National Banking and Securities Commission (Comisión Nacional Bancaria y de Valores), GACN must present as part of its basic consolidated financial statements, a third year in the consolidated statement of financial position. ​ c) Basis of preparation ​ The consolidated financial statements have been prepared on the historical cost basis; notwithstanding, fair value is disclosed in certain cases. In addition, the Company determines the fair value of certain financial instruments for disclosures purposes. ​ i. Historical cost ​ Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. ​ ii. Fair value ​ Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at 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 at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 Share-based Payment, lease transactions that are within the scope of IFRS 16 Leases, and valuations that have some similarities to fair value but are not fair value, such as the net realizable value of IAS 2 or the value in use of IAS 36 Impairment of Assets. ​ In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: ​ ● Level 1: Inputs are quoted prices for identical assets or liabilities that the Company can access at the measurement date. ​ ● Level 2: Inputs are inputs, 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) Convenience translation ​ Solely for convenience of readers, peso amounts included in the consolidated financial statements as of December 31, 2022, and for the year then ended have been translated into U.S. dollar amounts at the exchange rate of Ps.19.4715 pesos per U.S. dollar, as published by Banco de México. Such translation should not be construed as a representation that the Mexican peso amounts have been, could have been or could, in the future, be converted into U.S. dollars at such rate or any other rate. ​ e) Reporting and functional currency ​ The Mexican peso, legal currency of the United Mexican States is the currency in which the consolidated financial statements are presented (reporting currency) and the Company’s functional currency. Transactions in currencies other than the peso are recorded in accordance with established policies described in note 4 b. ​ f) Consolidated statements of income and other comprehensive income ​ The Company chose to present the consolidated statement of income and other comprehensive income in a single statement, as well as presenting operating income in such statement in accordance with practices in the industry. Costs and expenses were classified according to their nature. ​ g) Statement of Cash Flows ​ The Company presents the cash flows from operating activities using the indirect method, in which the profit or loss is adjusted to reflect the effect of transactions that do not require cash flow, including those associated with investment or financing activities. ​ h) Principles of consolidation ​ The consolidated financial statements incorporate the financial statements of GACN and its subsidiaries. Control is achieved when GACN or its subsidiaries: ​ ● Have power over the investee. ​ ● Are exposed, or have rights, to variable returns from involvement with the investee; and ​ ● Have the ability to use their power to affect their 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. ​ When the Company has less than a majority of the voting rights of an investee, it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: ​ ● The percentage of the Company’s holding of voting rights relative to the percentage and dispersion of holdings of the other vote holders. ​ ● Potential voting rights held by the Company, other vote holders or other parties. ​ ● Rights arising from other contractual arrangements; and ​ ● Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. ​ Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of income and other comprehensive income from the date the Company gains control until the date when the Company ceases to control the subsidiary. ​ The income and each component of other comprehensive income are attributed to the Company’s owners and to the non-controlling interests. ​ The non-controlling interests in equity of subsidiaries are presented separately as non-controlling interests in the consolidated statements of financial position, within the shareholders’ equity section, and the consolidated statements of income and other comprehensive income. ​ The financial statements of companies that are included in the consolidation are prepared as of December 31 of each year. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Note 11 sets forth the entities that are consolidated on the financial statements and the information related thereto.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Significant accounting policies	4. Significant accounting policies ​ The consolidated financial statements are prepared in accordance with IFRS. Preparation of financial statements under IFRS requires the Company’s management to make certain estimates and use assumptions to value certain of the items in the consolidated financial statements as well as their related disclosures required therein. The areas with a high degree of judgment and complexity or areas where assumptions and estimates are significant in the consolidated financial statements are described in note 5. The estimates are based on information available at the time the estimates are made, as well as the best knowledge and judgment of management based on experience and current events. However, actual results could differ from those estimates. The Company has implemented control procedures to ensure that its accounting policies are appropriate and are properly applied. Although actual results may differ from those estimates, the Company’s management believes that the estimates and assumptions used were adequate under the circumstances. ​ The consolidation requirements, accounting policies and valuation methods used in preparing the consolidated financial statements as of and for the year ended December 31, 2022, were the same as those applied in the consolidated financial statements for 2021 and 2020, except for the standards and interpretations described in paragraph (a) (I) included below, which were applicable to the Company and were effective during 2022. ​ a. Adoption of new and revised International Financial Reporting Standards ​ I. Application of new and modified International Financing Reporting Standards (“IFRSs” or “IAS”) that are mandatorily effective for the accounting period beginning on or after 2022. ​ In the current year, the Company has applied a number of amendments to IFRS Accounting Standards issued by the International Accounting Standards Board (IASB) that are mandatorily effective for the accounting period starting on or after 1 January 2022. Their adoption has not had any material impact on the disclosures or on the amounts reported in these financial statements. ​ Amendments to IFRS 3 Reference to the Conceptual Framework ​ The Company has adopted the amendments to IFRS 3 Business Combinations for the first time in the current year. The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Framework. They also add to IFRS 3 a requirement that, for obligations within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets, an acquirer applies IAS 37 to determine whether at the acquisition date a present obligation exists as a result of past events. For a levy that would be within the scope of IFRIC 21 Levies, the acquirer applies IFRIC 21 to determine whether the obligating event that gives rise to a liability to pay the levy has occurred by the acquisition date. Amendments to IAS 16 Property, Plant and Equipment— Proceeds before Intended Use ​ The Company has adopted the amendments to IAS 16 Property, Plant and Equipment for the first time in the current year. The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced before that asset is available for use, The amendments also clarify the meaning of 'testing whether an asset is functioning properly’. IAS 16 now specifies this as assessing whether the technical and physical performance of the asset is such that it is capable of being used in the production or supply of goods or services, for rental to others, or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements shall disclose the amounts of proceeds and cost included in profit or loss that relate to items produced that are not an output of the entity’s ordinary activities, and which line item(s) in the statement of comprehensive income include(s) such proceeds and cost. Annual Improvements to IFRS Accounting Standards 2018-2021 Cycle ​ The Company has adopted the amendments included in the Annual Improvements to IFRS Accounting Standards 2018-2020 Cycle for the first time in the current year. The Annual Improvements include amendments to four standards. IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 9 Financial Instruments The amendment clarifies that in applying the ‘10 per cent’ test to assess whether to derecognize a financial liability, an entity includes only fees paid or received between the entity (the borrower) and the lender, including fees paid or received by either the entity or the lender on the other’s behalf. ​ ​ IFRS 16 Leases – The amendment removes the illustration of the reimbursement of leasehold improvements. ​ II. New and modified IFRS Standards in issue but not yet effective ​ At the date of authorization of these financial statements, the Company has not applied the following new and modified IFRS Standards that have been issued but are not yet effective: ​ ​ Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2) Amendments to IAS 1 ​ Classification of Liabilities as Current or Non-current. (1) Amendments to IAS 1 and IFRS Practice Statement 2 ​ Disclosure of Accounting Policies (2) Amendments to IAS 8 ​ Definition of Accounting Estimates (1) Amendments to IAS 12 ​ Deferred Tax related to Assets and Liabilities arising from a Single Transaction. (1) ​ 1) Effective for annual periods beginning on January 1, 2023 2) Effective day has not yet been defined by the IASB. ​ Management does not expect that the adoption of these and modifications will have a significant impact on the consolidated financial statements of the Company. ​ b. Foreign currency transactions ​ Foreign currency transactions are recorded at the exchange rate in effect at the date of the transaction date. Monetary assets and liabilities denominated in foreign currency are translated into Mexican pesos at the exchange rate prevailing at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. ​ Exchange fluctuations are recorded in profit or loss, except for exchange differences on foreign currency borrowings relating to assets under construction for future productive use, which are included in the cost of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings. ​ c. Cash and cash equivalents ​ Cash and cash equivalents consist mainly of bank deposits in checking accounts and short-term investments, highly liquid and easily convertible into cash, maturing within three months as of their acquisition date, which are subject to immaterial value change risks. Cash is stated at nominal value and cash equivalents are measured at fair value. ​ d. Financial instruments ​ Financial assets and financial liabilities are recognized in the Company’s statement of financial position when the Company becomes a party to the contractual provisions of the instrument. ​ Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. ​ Financial assets ​ All purchases or sales of financial assets in the ordinary course of business are recognized and derecognized on a trade date basis. Purchases or sales in the ordinary course of business are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. ​ 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. ​ As of December 31, 2022, 2021 and 2020, all of the Company’s financial assets have been recognized at amortized cost. ​ i) Amortized cost and effective interest method ​ The effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. ​ The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and amounts paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) excluding expected credit losses, through the expected life of the debt instrument, or, where appropriate, a shorter period, to the gross carrying amount of the debt instrument on initial recognition. ​ The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using the effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. The gross carrying amount of a financial asset is the amortized cost of a financial asset before adjusting for any loss allowance. ​ ii) Financial assets at fair value through other comprehensive income (FVTOCI) ​ Financial assets at fair value through other comprehensive income are those whose business model is based on obtaining contractual cash flows and selling financial assets, in addition to their contractual conditions giving rise, on specified dates, to cash flows that they are only payments of the principal and interest on the outstanding principal amount. As of December 31, 2022, the Company does not have financial assets at fair value through other comprehensive income. ​ iii) Financial assets at fair value through profit or loss (FVTPL) ​ Financial assets are classified at fair value through profit or loss when the financial asset is held for trading, or it is designated as fair value through profit or loss. As of December 31, 2022, 2021 and 2020, the Company does not have financial assets at fair value through profit. ​ Impairment of 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, trade receivables and contract assets. 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 recognizes lifetime expected credit losses (ECL) for trade receivables and contract assets. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company’s historical credit loss experience, adjusted for factors that are specific to the debtors, including general economic conditions. ​ 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. ​ Significant increase in credit risk ​ In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Company compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Company considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ​ i) 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 ● The 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. ​ ii) 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. ​ iii) Write-off policy ​ The Company writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placed under liquidation or bankruptcy proceedings. Any recoveries made are recognized in profit or loss. ​ iv) Measurement and recognition of expected credit losses ​ According to IFRS 9, the Company recognizes a provision of expected credit losses in the financial assets such as trade receivables and other financial assets. The expected credit losses on these financial assets are estimated from the initial recognition of the asset at each reporting date, using as a reference the past experience of the Company’s credit losses, adjusted for factors that are specific to the debtors or groups of debtors, the general economic conditions and an assessment of both, management and conditions existing as of the reporting date, including the time value of money where appropriate. ​ The measurement of expected credit losses is a function of the probability of default, loss due to a default (i.e., the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss due to a default is based on historical data adjusted by forward-looking information as described above. As for the exposure at default for financial assets, this is represented by the assets’ gross carrying amount at the reporting date. ​ For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the Company expects to receive, discounted at the original effective interest rate. ​ Derecognition of financial assets ​ The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires, or when it transfers to another entity the financial asset and substantially all the risks and rewards of ownership of the asset. ​ On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. ​ Financial liabilities and equity ​ Classification as debt or equity ​ Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. ​ Equity instruments ​ An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. ​ The Company records a reserve for the repurchase of shares from amounts appropriated from retained earnings, to strengthen the supply and demand of its shares in the stock market, as permitted by Mexican Securities Law. The shareholders’ meeting authorizes the maximum disbursement for the repurchase of shares to be used for this activity in each period between said meeting and the following, in which the application of results is approved and made. ​ At the time of a purchase, shares are converted into treasury shares and become part of the shareholders’ equity at the purchase price; one part of the capital stock to the historical value, and the remainder to the reserve to repurchase shares. ​ Financial liabilities ​ All financial liabilities are measured subsequently at amortized cost using the effective interest method or at FVTPL. ​ Other financial liabilities ​ Other financial liabilities, including loans, bond issuances and debt with lenders and trade creditors and other payables are valued initially at fair value, represented generally by the consideration transferred, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. ​ Derecognition of financial liabilities ​ The Company derecognizes financial liabilities when, and only when, the obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in results. ​ When a financial liability measured at amortized cost is modified without a derecognition, the Company recognizes a gain or loss in the modification, which is calculated as the difference between the amortized cost at the date of the refinancing and the cash flows with the new terms of financing discounted at the effective interest rate of the original debt. In addition, when the Company refinancing the transaction and the previous liability qualifies to be derecognized, the costs incurred in the refinancing are recognized immediately in results at the date of the termination of the previous financial liability. ​ e. Property, leasehold improvements and equipment, net ​ Expenditures for property, leasehold improvements and equipment acquired are carried at acquisition cost. Depreciation is recognized so as to write off the cost or deemed cost of assets (other than freehold land and properties under construction). Depreciation of property, leasehold improvements and equipment is calculated using the straight-line method over the useful life of the asset. Depreciation begins in the month in which the asset is placed in service. The useful lives of assets are as follows: ​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3 ​ The depreciation of property, leasehold improvements and equipment is recorded in results. ​ Disposal of assets ​ The gain or loss on the sale or retirement of an item of property and equipment is calculated as the difference between the proceeds from the sale and the carrying value of the asset and is recognized in income when all risks and rewards of ownership of the asset is transferred to the buyer, which generally occurs when ownership of the asset is transferred to the buyer. ​ Replacements or renewals of a component of property or equipment that extend the useful life of the asset, or its economic capacity are recognized as an increase to property and equipment, with the subsequent write-off or derecognition of the assets replaced or renewed. ​ Construction in progress for leasehold improvement ​ Construction in progress for leasehold improvement is carried at cost less any recognized impairment loss. Cost includes professional fees and, in the case of qualifying assets, borrowing costs capitalized in accordance with the Company’s accounting policy. Such properties are transferred to the appropriate categories of property and equipment when completed and ready for intended use. The depreciation of these assets, as well as other properties, begins when the assets are ready for use. ​ Subsequent costs ​ Subsequent costs form part of the value of the asset or are recognized as a separate asset only when it is probable that such disbursement represents an increase in productivity, capacity, efficiency or an extension of the life of the asset and the cost of the item can be determined reliably. All other expenses, including repairs and maintenance are recognized in comprehensive income as incurred. ​ f. Leases ​ - As lessor ​ Leases for which the Company is a lessor are classified as financial leases or operating leases. Whenever the terms of the lease transfer substantially all risks and rewards of ownership in the lessee, the contract is classified as a financial lease. All other leases are classified as operating leases. ​ Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. ​ Amounts due from lessees under finance leases are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Group’s net investment outstanding in respect of the leases. ​ - As lessee ​ The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. ​ The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company's incremental borrowing rate. ​ Lease payments included in the measurement of the lease liability comprise in: ​ ● Fixed payments, (including in-substance fixed payments, less any lease incentives receivable. ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. ● The amount expected to be payable by the lessee under a residual value guarantee. ● The exercise price of purchase options if the lessee is reasonably certain to exercise the options, and ● Payments of penalties for terminating the lease if the lease term reflects the exercise of an option to terminate the lease. ​ The lease liability is presented as a separate line in the consolidated statement of financial position. ​ The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. ​ The Company remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: ​ - The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. - The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). - A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. ​ The Company did not make any such adjustments during the periods presented. ​ Right-of-use assets ​ Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfer’s ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. ​ The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. ​ The right-of-use assets are presented as a separate line in the consolidated statement of financial position. ​ The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the “Property, Plant and Equipment’ policy. ​ g. Guarantee deposits ​ Guarantee deposits correspond to amounts received from lessees to guarantee performance under the lease. They are recorded at cost and are either returned to tenants at the end of the lease term or recognized against services unpaid by tenants. ​ Additionally, certain agreements were entered into with airlines, which established escrow deposits paid by the airlines to guarantee their obligation for payment of the amounts collected from passengers for the Airport Use Fee (Tarifa de Uso de Aeropuertos ​ If the payment obligations are not met, the Company may immediately exercise the guarantees and utilize the funds. The aforementioned escrow deposits are recorded at cost. ​ h. Borrowing costs ​ Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets is substantially ready for their intended use or sale. ​ i. Investment in airport concessions ​ This item consists of the rights paid to manage, operate and, in certain cases make capital investments to 13 airports based on a concession granted by the Mexican Government through the Ministry of Infrastructure Communications and Transportation, and to use their facilities, for a 50-year ​ Investment in concessions includes the rights to use airport facilities of airport concessions and improvements to concessioned assets and represents the amount granted by the Ministry of Infrastructure Communications and Transportation to each airport concessions, plus improvements made to each individual concession since the time of grant. ​ Under all concession arrangements, (i) the grantor controls or regulates what services the Company must provide with the infrastructure, to whom it must provide them, and at what price; and (ii) the grantor controls, through ownership, any significant residual interest in the infrastructure at the end of the term of the arrangement. Accordingly, the Company classifies the assets derived from the construction, administration and operation of the service concession arrangements either as intangible assets, financial assets (accounts receivable) or a combination of both. ​ The Company classifies its concessioned assets as an intangible asset, including its improvements. ​ An intangible asset results when the operator constructs or makes improvements and is allowed to operate the infrastructure for a fixed period after construction is complete, in which the future cash flows of the operator have not been specified, because they may vary depending on the use of the asset and are therefore considered contingent. The cost of financing incurred during the construction period is capitalized. ​ Investments in airport concessions are amortized on a straight-line basis over the term of the concession, which is until 2048, or from the date of capitalization of additions or improvements considering the remaining term of the concession. ​ Revenues and costs related to construction or improvements to intangible assets subject to the Company’s airport concession with the government are recognized as revenue based on the percentage of completion method associated with the related construction costs. ​ j. Impairment of tangible and intangible assets ​ Management periodically evaluates the impairment of long-lived assets in order to determine whether there is evidence that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of assets is determined, with the help of independent experts, to determine the extent of the impairment loss, if any. ​ Intangible assets with indefinite useful life and intangible assets not yet available for use are tested for impairment at least annually, and whenebver there is an indication that the asset may be impaired. ​ Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. ​ If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. ​ When an impairment subsequently reverses, the Company reverses a portion, or all of the impairment losses recognized in prior periods. When an impairment loss is reversed, the carrying amount of the asset is increased to the revised estimated value of its recoverable amount, only to the extent that the increased carrying amount does not exceed the carrying amount that would have been calculated if no impairment loss had been initially recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. ​ The Company considers that each airport individually cannot be considered as a “cash generating unit” to determine the extent of the loss impairment, since the tender for the concession was made by the Mexican Government as a package of 13 airports. Therefore, licensees are obligated to operate them regardless of the results generated individually. Considering the above, the evaluation of a possible impairment loss is performed taking into account the net assets of the 13 airports taken as a whole, while the hotels and industrial park are evaluated individually. ​ k. Provisions ​ Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, when it is probable that the Company will be required to settle the obligation, and when 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 associated with 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 the effect of the time value of money is material). ​ The main provision recognized by the Company is for major maintenance for its concessioned assets, which is classified as current or noncurrent based on the e

Critical accounting judgments a

Critical accounting judgments and key sources of estimation uncertainty	12 Months Ended
	Dec. 31, 2022
Critical accounting judgments and key sources of estimation uncertainty
Critical accounting judgments and key sources of estimation uncertainty	5. Critical accounting judgments and key sources of estimation uncertainty ​ In applying the Company’s accounting policies, described in note 4, the Company’s management makes judgments, estimates and assumptions about the carrying amounts of assets and liabilities in the consolidated financial statements. The estimates and underlying assumptions are based on historical experience and other factors considered relevant. Actual results may differ from these estimates. ​ Estimates and assumptions are reviewed on an ongoing basis. Adjustments to accounting estimates are recognized in the period in which the adjustment is made and future periods if the change affects both the current period and to subsequent periods. ​ a. Critical accounting judgments ​ Critical judgments, other than those involving estimations (see paragraph b), made by management throughout the process of applying the Company’s accounting policies that have a material effect on the consolidated financial statements, are presented below. ​ ● Evaluation of the existence of control on investments in subsidiaries (see note 11). ● Defined benefit obligations to the Company’s employees are discounted at a rate set by reference to market rates at the end of the reference period of Mexican government bonds. ● The Company is subject to transactions or contingent events over which it applies professional judgment to determine the probability of occurrence. Factors considered in this determination are the legal situation as of the date on which the estimation is made and the opinion of legal advisors. ​ b. Key sources of estimation uncertainty ​ Basic assumptions concerning the future and other key sources of uncertainty in the estimates made at the end of the reporting period, that have a significant risk of causing significant adjustments to the carrying amounts of assets and liabilities within the following financial year are as follows: ​ ● The Company performs an allowance for doubtful accounts analysis based on the expected credit losses required by IFRS 9, considering key factors such as the customers’ financial and operating situation, conditions of past due accounts and the economic conditions of the country. This estimate is reviewed periodically, and the condition of past due accounts is determined considering the terms established in the agreements. ● The Company’s long-lived assets correspond to concessions granted by the Mexican Government, properties, leasehold improvements and equipment. The Company reviews the carrying amounts of its long-lived assets to determine whether there are indications of impairment. ​ The Company did not identify impairment with respect to the investment of the NH T2 Hotel recorded in improvements in leased assets, whose lease contract with Mexico City International Airport expires in 2029. ​ The Company determined the recoverable amount of the cash-generating unit corresponding to NH T2 by estimating the value in use, which uses cash flow projections based on projections over the remaining life of the lease until 2029, discounted at an after-tax discount rate of between 12.0% to 13.0%. Over the projection period, management considers an occupancy rate of 81% in 2023, gradually recovering to an average of 82% by 2024 onwards. It is also estimated that the average tariff would exceed 2019 levels in 2022 and forward is restated for the effects of the hotel remodeling executed in 2022 and 2023, and subsequently for inflation. The Company’s management, based on value-in-use calculations, has not identified any impairment as the recoverable amount exceeds the carrying value of the cash generating unit by approximately 18%. The recoverable amount includes the carrying value of the finance lease. ​ Management estimates that the value in use considering an average tariff reduction of 19.3% or an occupancy rate 1,566 basis points lower than estimated during the projection period would equal the carrying value of the cash generating unit. ​ ● The Company’s management reviews the estimated useful lives of property, leasehold improvements and equipment at the end of each annual period. Based on detailed analyses, the Company’s management could modify the useful life of certain assets of property, leasehold improvements and equipment. The degree of uncertainty associated with estimates of useful lives is related to market changes, use of assets and technological development. ​ ● Determining the recoverability of deferred tax assets. ​ ● The Company’s management determines and recognizes, based on estimates, the major maintenance provision as per concession contracts with the Mexican Government to maintain and restore the airports’ infrastructure, which affects the results of periods ranging from the moment concession infrastructure becomes available for use through the date on which the maintenance and/or repair works are performed. The Company also calculates the appropriate discount rate for determining the present value of expected expenses that are required to meet its obligations. The short- and long-term classification of the provision is based on the best estimate of the Company of the period in which the work is expected to be carried out. There is also a judgment in determining the accounting policy of recognition of this provision. ​ Although these estimates were made based on the best information available as of December 31, 2022, 2021 and 2020 it is possible that future events may require the Company to modify (increase or decrease) the amounts in the coming years, which in such case would be applicable on a prospective basis by recognizing the effects of changes in estimates in the corresponding consolidated financial statements.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents.
Cash and cash equivalents	6. Cash and cash equivalents ​ Cash and cash equivalents are composed as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Ps. 3,335,384 Ps. 5,986,217 Ps. 2,360,422 Cash equivalents: ​ ​ ​ ​ ​ ​ Bank notes ​ — ​ — ​ 598,382 Money market investment funds ​ 1,036 ​ 947 ​ — ​ Ps. 3,336,420 Ps. 5,987,164 Ps. 2,958,804 ​

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2022
Accounts receivable
Accounts receivable	7. Accounts receivable ​ a. The balance of accounts receivable is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Receivables Ps. 1,278,510 Ps. 1,106,002 Ps. 854,402 Allowance for doubtful accounts (note 7 b.) ​ (12,400) ​ (20,332) ​ (20,759) ​ Ps. 1,266,110 Ps. 1,085,670 Ps. 833,643 ​ Accounts receivables represent principally the passenger charges (TUA) paid by each passenger (other than diplomats, infants, and transit passengers) using the airports operated by the Company. These TUA are collected by airlines and subsequently paid to the Company. As of December 31, 2022, 2021 and 2020, amounts receivable for passenger charges amounted to Ps.1,130,427, Ps.952,522 and Ps.658,269, respectively. ​ The Company’s management considers that the carrying amount of accounts receivable approximates its fair value given their short-term nature. No interest income is generated by any short-term account receivable. As of December 31, 2022, 2021 and 2020, the balance of the allowance for doubtful accounts was Ps.12,400, Ps.20,332 and Ps.20,759, respectively. ​ The following tables set forth a percentage of the principal customers that compose the accounts receivable (before allowance for doubtful accounts) as well as the revenues generated from the Company’s principal customers, which may represent a potential credit risk for the Company if the counterparty had financial and operating difficulties that would prevent them from being able to settle amounts due to the Company. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ % % ​ % Accounts receivable: ​ Aeroenlaces Nacionales, S. A. de C. V. 31.3 ​ 35.8 ​ 33.0 Concesionaria Vuela Compañía de Aviación, S.A.P.I. de C.V. 27.0 ​ 24.0 ​ 28.1 Aerolitoral, S. A. de C. V. 9.0 ​ 8.8 ​ 9.0 Aerovías de México, S. A. de C.V. 11.9 ​ 10.4 ​ 4.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 ​ ​ % ​ % ​ % Revenues by client: Aerolitoral, S. A. de C. V. 6.9 8.1 10.5 Aeroenlaces Nacionales, S. A. de C. V. 27.6 28.5 21.0 ABC Aerolíneas, S. A. de C. V. — — 4.2 Concesionaria Vuela Compañía de Aviación, S. A. P. I. de C. V. 20.1 19.3 17.4 Aerovías de México, S. A. de C. V. 8.3 6.8 4.7 ​ On June 30, 2020, Grupo Aeromexico, S.A.B. de C.V. and certain of its subsidiaries, including Aerolitoral, S.A. de C.V. and Aerovias de Mexico, S.A. de C.V. entered into reorganization proceedings under Chapter 11 of the U.S. Bankruptcy Law. On March 17, 2022, Grupo Aeromexico, S.A.B. de C.V. and its subsidiaries completed their financial restructuring process as the reorganization plan came into effect. ​ As of December 31, 2022 and 2021, and the date of issuance of the financial statements, both Aerolitoral, S.A. de C.V. and Aerovias de Mexico, S.A. de C.V. are substantially current in their payments with the Company and continue to operate the Company's Airports. ​ During the last quarter of 2020, ABC Aerolíneas, S.A. de C.V. ceased operating at the Company's Airports. The amount of accounts receivable from this customer at December 31, 2022 and 2021, is not material. ​ b. The changes in the allowance for doubtful accounts are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Beginning balance Ps. 20,332 Ps. 20,759 Ps. 8,992 Increase ​ 4,711 ​ 646 ​ 18,342 Cancellation ​ ​ (12,643) ​ ​ — ​ ​ (5,542) Write-off ​ — ​ (1,073) ​ (1,033) Ending balance Ps. 12,400 Ps. 20,332 Ps. 20,759 ​ The write-off of doubtful accounts is recognized once the Company has exhausted all means for collection of the account. ​ The movements in the estimate for customer impairment in 2022, with the expected loss model used by the Company, are presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airports Others Total ​ ​ ​ ​ Gross book value Ps. 1,213,857 Ps. 52,253 Ps. 1,266,110 Collateral ​ ​ 1,419,109 ​ 29,363 ​ 1,448,472 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Probability of default in range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ Loss due to default range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ ​ Beginning balance of impairment of account receivable ​ Ps. 16,894 ​ Ps. 3,438 ​ Ps. 20,332 Increase in the provision ​ ​ 4,195 ​ ​ 516 ​ ​ 4,711 Write-off ​ (9,084) ​ ​ (3,559) ​ ​ (12,643) Ending balance Ps. 12,005 ​ Ps. 395 ​ Ps. 12,400 ​

Other accounts receivable and p

Other accounts receivable and prepaid expenses	12 Months Ended
	Dec. 31, 2022
Other accounts receivable and prepaid expenses.
Other accounts receivable and prepaid expenses	8. Other accounts receivable and prepaid expenses ​ Other accounts receivable and prepaid expenses are comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prepaid expenses Ps. 41,132 Ps. 33,180 Ps. 59,033 Guarantee deposits ​ 6,987 ​ 6,952 ​ 6,167 Others ​ 1,520 ​ 2,201 ​ 1,375 ​ Ps. 49,639 Ps. 42,333 Ps. 66,575 ​

Property, leasehold improvement

Property, leasehold improvements and equipment	12 Months Ended
	Dec. 31, 2022
Property, leasehold improvements and equipment
Property, leasehold improvements and equipment	9. Property, leasehold improvements and equipment ​ Property, leasehold improvements and equipment are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Net carrying value: ​ ​ ​ Land (see note 10) Ps. 1,426,363 Ps. 1,709,508 Ps. 1,709,508 Leasehold improvements ​ 910,312 ​ 857,274 ​ 854,829 Machinery and equipment ​ 41,297 ​ 53,600 ​ 72,867 Furniture and office equipment ​ 50,106 ​ 22,786 ​ 27,940 Transportation equipment ​ 38 ​ 51 ​ 287 Computer equipment ​ 6,136 ​ 5,857 ​ 2,838 Construction in progress for leasehold improvements ​ 131,843 ​ 75,220 ​ 32,200 ​ Ps. 2,566,095 Ps. 2,724,296 Ps. 2,700,469 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Machinery ​ Furniture ​ ​ ​ ​ ​ ​ ​ in progress of ​ ​ ​ ​ ​ ​ ​ ​ Leasehold ​ and ​ and office ​ Transportation ​ Computer ​ leasehold ​ ​ ​ Cost ​ Land ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment ​ improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2020 Ps. 1,709,508 ​ 1,058,546 ​ 206,345 ​ 159,735 ​ 21,655 ​ 67,575 ​ 29,025 ​ 3,252,389 Acquisitions ​ — ​ ​ — ​ ​ 8,380 ​ ​ 440 ​ ​ — ​ ​ 3,973 ​ ​ 134,821 ​ ​ 147,614 Transfer ​ — ​ 130,420 ​ — ​ — ​ — ​ — ​ (130,420) ​ — Other ​ — ​ — ​ — ​ (206) ​ — ​ (3,097) ​ (1,226) ​ (4,529) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ 1,709,508 ​ 1,188,966 ​ 214,725 ​ 159,969 ​ 21,655 ​ 68,451 ​ 32,200 ​ 3,395,474 Acquisitions ​ — ​ ​ 463 ​ ​ 208 ​ ​ 1,908 ​ ​ — ​ ​ 5,023 ​ ​ 114,129 ​ ​ 121,731 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (2,393) ​ ​ — ​ ​ — ​ ​ (2,393) Transfer ​ ​ — ​ 70,373 ​ 53 ​ 590 ​ — ​ — ​ (71,109) ​ (93) Other ​ — ​ — ​ (7,237) ​ — ​ (1,003) ​ (330) ​ — ​ (8,570) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 ​ 1,709,508 ​ 1,259,802 ​ 207,749 ​ 162,467 ​ 18,259 ​ 73,144 ​ 75,220 ​ 3,506,149 Acquisitions ​ ​ 583 ​ ​ 10,986 ​ ​ 1,473 ​ ​ 38,886 ​ ​ — ​ ​ 3,170 ​ ​ 182,766 ​ ​ 237,864 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (45) ​ ​ — ​ ​ (45) Reclassification to improvements (note 10) ​ ​ (283,728) ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (283,728) Transfers ​ — ​ 113,155 ​ — ​ ​ — ​ — ​ — ​ (113,155) ​ — Other ​ — ​ (1,697) ​ 1,315 ​ — ​ — ​ — ​ (12,988) ​ (13,370) Balance as of December 31, 2022 Ps. 1,426,363 Ps. 1,382,246 Ps. 210,537 Ps. 201,353 Ps. 18,259 Ps. 76,269 Ps. 131,843 Ps. 3,446,870 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ ​ ​ ​ ​ ​ ​ progress of ​ ​ ​ Accumulated ​ Leasehold ​ Machinery and office ​ Transportation ​ Computer leasehold ​ ​ ​ Depreciation ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2020 Ps. (272,461) ​ (122,734) ​ (124,630) ​ (20,100) ​ (65,363) ​ — ​ (605,288) Depreciation ​ (61,676) ​ (19,124) ​ (7,720) ​ (1,268) ​ (2,532) ​ — ​ ​ (92,320) Disposals ​ — ​ — ​ — ​ — ​ — ​ — ​ — Other ​ — ​ ​ — ​ ​ 321 ​ ​ — ​ ​ 2,282 ​ ​ — ​ ​ 2,603 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ (334,137) ​ (141,858) ​ (132,029) ​ (21,368) ​ (65,613) ​ — ​ (695,005) Depreciation ​ (68,391) ​ (19,347) ​ (7,652) ​ (64) ​ (2,027) ​ — ​ ​ (97,481) Disposals ​ ​ — ​ 7,056 ​ — ​ 2,446 ​ — ​ — ​ 9,502 Other ​ — ​ ​ — ​ ​ — ​ ​ 778 ​ ​ 353 ​ ​ — ​ ​ 1,131 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 ​ (402,528) ​ (154,149) ​ (139,681) ​ (18,208) ​ (67,287) ​ — ​ (781,853) Depreciation ​ (69,406) ​ (15,091) ​ (11,566) ​ (13) ​ (2,891) ​ — ​ ​ (98,967) Disposals ​ — ​ — ​ — ​ — ​ 45 ​ — ​ 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2022 Ps. (471,934) Ps. (169,240) Ps. (151,247) Ps. (18,221) Ps. (70,133) Ps. — Ps. (880,775) ​

Investment in airport concessio

Investment in airport concessions	12 Months Ended
	Dec. 31, 2022
Investment in airport concessions
Investment in airport concessions	10. Investment in airport concessions ​ The Company has concessions to operate, maintain and develop 13 airports in Mexico, which are concentrated in central and northern regions of the country. Each concession is for 50 years from November 1, 1998. The term of each of the Company’s concessions may be extended by the Ministry of Infrastructure, Communications and Transportation under certain circumstances for a period not exceeding 50 years. ​ As operators of 13 airports the Company earns revenue from airlines, passengers, and other users for using the airport facilities. The Company also earns revenues for commercial activities carried out at the airports, such as leasing of space to restaurants and other shops. ​ Each airport concession agreement contains the following terms and basic conditions: ​ a. The concessionaire has the right to manage, operate, maintain and use the airport facilities and carry out any construction, improvements or maintenance of the related facilities in accordance with its five-year period Master Development Program, and to provide airport, complementary and commercial services. ​ b. The concessionaire will use the airport facilities only for the purposes specified in the concession agreement, will provide services in conformity with the law and applicable regulations and will be subject to inspections by the Ministry of Infrastructure, Communications and Transportation. ​ c. The concessionaire must pay a concession tax for the right to use airport facilities (currently 5% of the concessionaire’s annual gross revenues derived from the use of public property), in conformity with the Mexican Federal Duties Law. ​ d. The Mexican Airport and Auxiliary Services Agency (Aeropuertos y Servicios Auxiliares) ​ e. The concessionaire must grant free access to specific airport areas to certain Mexican government agencies, so that they may carry out their activities within the airports. ​ f. The concession may be revoked if the concessionaire breaches any of its obligations established in the concession title, as established in Article 26 and 27 of the Mexican Airport Law and in the concession title. The breach of certain concession terms may be cause for revocation if the Ministry of Infrastructure, Communications and Transportation has applied sanctions in three different instances with respect to the same concession term. ​ Since the concessionaire is part of an integrated economic group, the concessionaire and Grupo Aeroportuario del Centro Norte, S.A.B. de C.V, they will respond jointly and severally to the Ministry of Infrastructure Communications and Transportation, regarding the obligations contained in each of the concessions granted and as indicated in the concession title. The terms and conditions of each concession contract have been fulfilled in all important aspects during the years ended December 31, 2022, 2021 and 2020. ​ Investments in airport concessions include improvements to concessioned assets, rights to use airport facilities, and airport concessions. The total cost of the concession was assigned proportionally to rights to use airport facilities on the basis of the fair value of the assets determined by an independent appraiser. At any airport concession where the cost exceeded the fair value, the excess was recognized within the airport concessions line item. ​ As of December 31, 2022, 2021 and 2020, the carrying value of the right to use airport facilities, airport concessions and improvement to concessioned assets classified as intangible assets are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Projects completed and in operation: ​ ​ ​ Airport concessions Ps. 605,643 Ps. 605,643 Ps. 605,643 Rights to use airport facilities ​ 3,356,762 ​ 3,356,762 ​ 3,356,762 Improvements to concessioned assets (see note 15) ​ 11,873,540 ​ 9,694,492 ​ 8,594,136 Improvements to concessioned assets in progress ​ ​ 1,774,167 ​ ​ 1,303,793 ​ ​ 615,246 Accumulated amortization ​ (3,669,746) ​ (3,280,006) ​ (2,942,131) ​ Ps. 13,940,366 Ps. 11,680,684 Ps. 10,229,656 ​ The changes in investment in concessions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Investment in airport concessions ​ ​ ​ Beginning balance Ps. 14,960,690 Ps. 13,171,787 Ps. 11,917,919 Land transfer ​ ​ 283,728 ​ ​ ​ ​ ​ ​ Increase ​ 2,365,694 ​ 1,788,903 ​ 1,253,868 Ending balance ​ 17,610,112 ​ 14,960,690 ​ 13,171,787 Amortization of airport concessions: ​ ​ ​ Beginning balance ​ (3,280,006) ​ (2,942,131) ​ (2,650,808) Increase ​ (389,740) ​ (337,875) ​ (291,323) Ending balance ​ (3,669,746) ​ (3,280,006) ​ (2,942,131) Net investment in airport concessions Ps. 13,940,366 Ps. 11,680,684 Ps. 10,229,656 ​ Master Development Plan – The Company is obligated to carry out maintenance, improvements to concessioned assets and acquire fixed assets according to the Master Development Program. The Master Development Program for 2021-2025 is Ps. 11,979,621 in pesos with purchasing power of December 31, 2019, and Ps. 15,757,214 in pesos with purchasing power of December 31, 2022, as updated with the National Producer Price Index (INPPIC) of the construction industry, in accordance with the concession contract. The amount to be incurred as of December 31, 2022, is Ps. 10,537,956 , which is anticipated to be carried out as follows: ​ ​ ​ ​ ​ Year Amount 2023 Ps. 4,597,075 2024 ​ ​ 3,142,361 2025 ​ ​ 2,798,520 ​ Ps. 10,537,956 ​ The Ma ster Development Program for the previous five-year period 2016-2020, was Ps. 4,445,653 , with purchasing power as of December 31, 2014, and Ps. 6,303,586 with purchasing power as of December 31, 2020, as updated with the INPPIC. The amount pending to be exercised as of December 31, 2020, is Ps. 264,783 , was applied during 2021, with no remaining balance to be exercised. Between 2007 and 2011, the Company carried out a series of sales and exchanges of land located next to the Monterrey Airport to allow for future growth of the Airport, including the construction of a second runway that the Airport intends to build in the future. As of December 31, 2022, such land had a carrying value of Ps. 1,422,046 . On December 4, 2012, the Monterrey Airport received authorization from the Federal Civil Aviation Agency (“AFAC”) to include Ps. 386,538 (amount expressed in nominal pesos of 2009) in investments as part of Master Development Program for 2011-2015. Additionally, during the 2011 Master Development Program revision, Ps. 77,306 was included due to an extraordinary adjustment in its maximum tariff under the Master Development Program. The remaining investment to be recognized for a cost of Ps. 694,390 (amount expressed in 2009 nominal pesos), has been included in the indicative periods 2026-2035 of the approved Master Development Program. This amount may not be recognized by the Ministry of Infrastructure Communications and Transportation in the future. The final recovery amounts are adjusted annually based on INPPIC excluding oil. The land acquired is property of the Company’s Airports, and is classified in the consolidated statements of financial position under the headings of property, leasehold improvements and equipment. During 2022, the Monterrey Airport completed the donation of certain land in favor of the Federal Government, acting through the Ministry of Infrastructure, Communications and Transportation, with a book value of Ps.283,728 on account of the amounts previously recognized in the 2011-2015 Master Development Program, and which will be incorporated into the Monterrey Airport concession. As a result, such value was reclassified from property, leasehold improvements and equipment to improvements in concessioned assets. The rest of the land will remain classified as property, leasehold improvements and equipment until the negotiations with the AFAC have concluded. If the AFAC recognizes the land as part of the concession investment, it is estimated that the property will be transferred to the Federal Government. At the time of such recognition, the Company shall reclassify the asset as investment in airport concessions (improvements in concessioned assets), which will be subject to amortization for the remaining period of the concession. ​ The Company’s improvements to the airport facilities can be recognized by the AFAC as part of the investment in airport concession. The cost of airport improvements recognized by the AFAC that are part of the Company’s investment in concession assets is “recovered” in the form of adjustments to the maximum rates that the Company may charge for aeronautical services, which are regulated by the AFAC.

Composition of GACN

Composition of GACN	12 Months Ended
	Dec. 31, 2022
Composition of GACN
Composition of GACN	11. Composition of GACN ​ a. The following tables set forth information about the composition of GACN as of December 31, 2022, 2021 and 2020: ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ ​ Place of ​ subsidiaries ​ ​ incorporation and ​ December 31, Principal activity ​ operation ​ 2022, 2021, 2020 Airports Mexico 13 Hotels Mexico 2 Services Mexico 9 ​ 24 ​ b. The consolidated subsidiaries are as follows: ​ ​ ​ ​ ​ Name of subsidiary ​ Ownership Percentage Airport services; ​ Aeropuerto de Monterrey, S. A. de C. V. 100 % Aeropuerto de Acapulco, S. A. de C. V. 100 % Aeropuerto de Mazatlán, S. A. de C. V. 100 % Aeropuerto de Zihuatanejo, S. A. de C. V. 100 % Aeropuerto de Culiacán, S. A. de C. V. 100 % Aeropuerto de Ciudad Juárez, S. A. de C. V. 100 % Aeropuerto de Chihuahua, S. A. de C. V. 100 % Aeropuerto de Torreón, S. A. de C. V. 100 % Aeropuerto de Durango, S. A. de C. V. 100 % Aeropuerto de Tampico, S. A. de C. V. 100 % Aeropuerto de Reynosa, S. A. de C. V. 100 % Aeropuerto de Zacatecas, S. A. de C. V. 100 % Aeropuerto de San Luis Potosí, S. A. de C. V. 100 % Hotels and Services: ​ Operadora de Aeropuertos del Centro Norte, S. A. de C. V. 100 % Servicios Aeroportuarios del Centro Norte, S. A. de C. V. 100 % Servicios Aero Especializados del Centro Norte, S. A. de C. V. 100 % OMA Logística, S. A. de C. V. (1) 100 % Holding Consorcio Grupo Hotelero T2, S. A. de C. V. (2) 100 % (1) Includes subsidiaries with interest in; OMA VYNMSA Aero Industrial Park, S.A. de C.V (VYNMSA) of which the Company owns 51% of the shares, Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V. with 85% and Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V. with 85% . (2) Provides hotel services and includes its subsidiaries: Servicios Complementarios del Centro Norte S.A. de C.V., with 100% of the shares, Consorcio Grupo Hotelero T2, S.A. de C.V. and Servicios Corporativos Terminal 2, S.A. de C.V. with 90% of the shares. ​ The Company has the majority of voting power at shareholders’ meetings of the subsidiaries and has control by virtue of its contractual right to appoint the board of directors of the companies, who are empowered to affect their relevant activities. ​ As of December 31, 2022, 2021 and 2020, the Company has not made investments in shares of any structured or investment-related entity.

Trade accounts payable

Trade accounts payable	12 Months Ended
	Dec. 31, 2022
Trade accounts payable.
Trade accounts payable	12. Trade accounts payable ​ Trade accounts payable consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Suppliers and contractors Ps. 223,153 Ps. 123,330 Ps. 107,507 Customer advances ​ 46,377 ​ 58,512 ​ 91,841 Statutory employee profit sharing ​ 56,760 ​ 31,365 ​ 4,700 ​ Ps. 326,290 Ps. 213,207 Ps. 204,048 ​

Payable taxes and other accrued

Payable taxes and other accrued expenses	12 Months Ended
	Dec. 31, 2022
Payable taxes and other accrued expenses
Payable taxes and other accrued expenses	13. P ayable taxes and other accrued expenses ​ Tax payable and other accrued expenses are comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Accrued expenses Ps. 265,358 Ps. 210,515 Ps. 172,847 Taxes payable other than income tax ​ 551,133 ​ 713,850 ​ 153,046 Accrued interest ​ 147,115 ​ 73,489 ​ 44,295 ​ Ps. 963,606 Ps. 997,854 Ps. 370,188 ​

Short-term debt

Short-term debt	12 Months Ended
	Dec. 31, 2022
Short-term debt
Short-term debt	14. Short-term debt ​ Short-term debt is comprised of credit lines denominated in pesos, with unsecured guarantees as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Bank loan with HSBC Mexico for Ps.600,000 for six months with unsecured collateral at a variable rate of TIIE 91 plus 0.60 percentage point. ​ Ps. 600,000 ​ ​ ​ Bank loan with Banco Nacional de México for Ps.400,000 for six months with unsecured collateral at a variable rate of TIIE 28 plus 1.0 percentage point. ​ ​ 400,000 ​ ​ ​ Credit line of credit with Banco Santander Mexico for Ps.200,000 for 3 months with unsecured collateral at a variable rate of TIIE rate plus 1.40 percentage point. ​ ​ 200,000 ​ ​ ​ Bank loan with Banco Nacional de México for Ps.1,000,000, for six months at a variable rate of TIIE 28 plus 1.0 percentage point. ​ ​ ​ ​ Ps. 1,000,000 Bank loan with HSBC Mexico for Ps.900,000, for six months, at a variable rate of TIIE 91 plus 0.50 percentage points. ​ ​ ​ ​ ​ 900,000 Credit line with Banco Santander Mexico for Ps.1,000,000, for six months at a variable rate TIIE 28 plus 1.55 percentage points on average. ​ ​ ​ ​ ​ 800,000 Total short-term debt ​ Ps. 1,200,000 ​ Ps. 2,700,000 ​ As of the date of authorization of the accompanying consolidated financial statements, the Company has uncommitted, available short-term lines of credit with financial institutions in the amount of Ps.

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2022
Long-term debt
Long-term debt	15. Long-term debt ​ The long-term debt with credit institutions, debt issuances and other marketable securities is comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Debt securities issued in the Mexican market on June 16, 2014, for Ps. 3,000,000, accruing interest at a fixed rate of 6.85%, for a 7-year Ps. — Ps. — Ps. 3,000,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on March 26, 2013, for Ps. 1,500,000, accruing interest at a fixed rate of 6.47%, for a 10-year ​ 1,500,000 ​ 1,500,000 ​ 1,500,000 Unsecured lines of credit with Private Export Funding Corporation (supported by Ex-Im Bank) for U.S.$ 25,365 thousand maturing on December 21, 2021. As December 31, 2020, outstanding amounts were U.S.$ 678 thousand. Baggage screening equipment was pledged to secure the loan ⁽²⁾. The loan accrues interest at a three-month London Interbank Offered (“LIBOR”) rate plus 1.25 percentage points, with quarterly payments of principal. As of December 31, 2020, the interest rate was 1.49%. ​ — ​ — ​ 13,503 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities (ticker: OMA21V) issued in the Mexican market on April 16, 2021, for Ps. 1,000,000, the loan accrues interest at a TIIE 28 rate (1) plus 75 basis points for a 5-year ​ 1,000,000 ​ 1,000,000 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities (ticker: OMA21-2) issued in the Mexican market on April 16, 2021, for Ps. 2,500,000 at an annual fixed rate of 7.83%, for a 7-year ​ ​ 2,500,000 ​ ​ 2,500,000 ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Sustainability-linked notes (ticker: OMA22L) issued in the Mexican market on March 31, 2022, for Ps. 1,700,000 at a variable rate TIIE 28 days (1) ​ ​ 1,700,000 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Sustainability-linked notes (ticker OMA22-2L) issued in the Mexican market on March 31, 2022, for Ps.2,300,000 at an annual fixed rate of 9.35%, with a 7-year ​ ​ 2,300,000 ​ ​ — ​ ​ — Total long-term debt ​ 9,000,000 ​ 5,000,000 ​ 4,513,503 Less: ​ ​ ​ Financing commissions ​ (15,664) ​ (3,378) ​ (3,115) ​ ​ 8,984,336 ​ 4,996,622 ​ 4,510,388 Current portion long-term debt ​ (1,500,000) ​ — ​ (3,013,502) Long-term debt Ps. 7,484,336 Ps. 4,996,622 Ps. 1,496,886 (1) The Interbank Offering Rate in Mexico “TIIE” to the 28 and 91-days as of December 31, 2022, was 10.7605 and 10.9749 , respectively. (2) Carrying value amounts to Ps. 266,181 as of December 31, 2020, respectively, and is recorded in improvements to concessioned assets (note 10). The Company is not authorized to grant such equipment as collateral in other loans or sell them to another Company. ​ Changes in consolidated long-term debt for the years ended December 31, 2022, 2021 and 2020 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Initial debt balance Ps. 4,996,622 Ps. 4,510,388 Ps. 4,543,609 Increase in debt ​ 4,000,000 ​ 3,500,000 — Long term debt repayment ​ ​ — ​ ​ (13,967) ​ ​ (42,592) Amortization of debt securities ​ — ​ (3,000,000) ​ Payment of commissions and other expenses ​ (14,076) ​ (12,859) — Amortization of expenses ​ 1,790 ​ 12,595 2,851 Exchange rate fluctuation ​ — ​ 465 6,520 Ending balance of debt Ps. 8,984,336 Ps. 4,996,622 Ps. 4,510,388 ​ Maturity of long-term debt as of December 31, 2022, 2021 and 2020 is described in note 21. ​ The long-term debt securities include certain restrictive clauses, such as limitations on disposal of assets or limitations on incurring liens, as well as early maturity clauses including the maturity of other obligations more than certain thresholds. For the years ended December 31, 2022, 2021 and 2020, these restrictions were met. ​ The sustainability-linked notes issued on March 31, 2022, are subject to a sustainability development goal ("SDG") consisting of a reduction of at least 58% in the indicator of kilograms of CO2 equivalent scope 1 and 2 emissions per passenger in the year 2025 compared to the reference year (2018). In the event that the Company fails to achieve the SDG, the interest rate of the debt securities will be increased by 25 basis points starting August 13, 2026 in the case of the debt securities OMA22L, and starting September 24, 2026 in the case of the debt securities OMA22-2L, until their respective maturities.

Major maintenance provision

Major maintenance provision	12 Months Ended
	Dec. 31, 2022
Major maintenance provision.
Major maintenance provision	16. Major maintenance provision ​ The Company has the obligation to perform major maintenance activities in its airports. The provision is recognized as accrued at an amount that represents the best estimate of the present value of future disbursements required to settle the obligation, at the date of the accompanying consolidated financial statements at a discount rate of 10.04%, 8.66% and 7.89% as of December 31, 2022, 2021 and 2020, respectively. ​ As of December 31, 2022, 2021 and 2020, the composition and changes of the Company’s major maintenance provision was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ 2021 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,741,733 ​ Ps. 646,948 (1) Ps. (397,963) ​ Ps. 949,197 ​ Ps. 1,041,521 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ 2020 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,317,985 ​ Ps. 626,790 (1) Ps. (203,042) ​ Ps. 692,788 ​ Ps. 1,048,945 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ 2018 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 953,896 ​ Ps. 467,793 (1) Ps. (103,704) ​ Ps. 443,570 ​ Ps. 874,415 (1) Includes Ps. 174,871 , Ps. 114,137 and Ps. 75,262 , recognized as interest cost in the consolidated statement of income and other comprehensive income, for the unwinding effect of the present value calculation as of December 31, 2022, 2021 and 2020, respectively. The provision for major maintenance as of December 31, 2021, reflects the update of such provision as a result of the approval in November 2020 of the Master Development Program for the period 2021-2025.

Labor obligations

Labor obligations	12 Months Ended
	Dec. 31, 2022
Labor obligations
Labor obligations	17. Labor obligations ​ a. Defined c o ntribution plans. ​ Until June 2021, the Company had defined contribution retirement benefit plans for all qualifying employees. The assets of the plans were held separately from the Company’s assets in funds under the control of fiduciaries. ​ The defined contribution plan was terminated during July 2021 and the accumulated funds in the trust were transferred to the personal investment fund plans of each of the qualifying employees. ​ In 2020, the total contributions to these plans based on the specific rates in the plan amounted to Ps.894. ​ b. Defined benefit plans. ​ In accordance with the Federal Labor Law, the Company is required to pay a seniority premium as a retirement benefit if an employee retires and has served at least 15 years. The seniority premium consists of a single payment equal to 12 days’ salary for each year of service based on the employee’s most recent salary, but without exceedingly twice the current minimum wage established by law. ​ In addition, payments for the termination benefit plan consist of an equivalent of 20 days for each year worked and 90 days based on pensionable salary determined based on actuarial calculations made by external actuaries, using the projected unit credit method. ​ The Mexican plans normally expose the Company to actuarial risks such as: investment risk, interest rate risk, longevity risk and salary risk. ​ ​ ​ ​ Investment risk The present value of the defined benefit plan obligations is calculated using a discount rate that is determined by long-term government bond yields. To select the discount rate, the yield rate of the bond is considered, which is similar to the duration of the obligations of the Company’s labor liabilities. The average days on which benefit payments are due and not the days that the bonus is due to expire are taken into account, which means that the discount rate depends on the expectation of the flow of payments of the benefits plan. ​ ​ ​ Interest risk ​ A decrease in the interest rate of the bonds may increase the liabilities of the plan, however, this is partially offset by an increase in the plan’s debt investment performance. ​ ​ ​ Longevity risk ​ The present value of the defined benefit plan liability is calculated by reference to the best estimate of the mortality of plan participants both 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 plan participants. As such, an increase in the salary of the plan participants will increase the plan’s liability. ​ There are no additional retirement benefit plans for qualifying employees. ​ The actuarial calculation of the defined benefit obligation was calculated as of December 31, 2022, 2021 and 2020 by actuaries certified by the National School of Actuaries ( Colegio Nacional de Actuarios de México ​ The principal assumptions used for the purposes of the actuarial valuations are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Discount rate (see note 5 a.) 9.6 % 7.9 % 7.4 % Expected rate of salary increase 5.8 % 5.8 % 5.8 % Average longevity at retirement age for current employees (years) 14 14 12 Inflation 4.0 % 4.0 % 4.0 % ​ The amounts recognized in the consolidated statement of income and other comprehensive income in respect of these defined benefit plans are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Service cost: ​ ​ ​ Current service cost ​ Ps. 9,883 ​ Ps. 9,535 ​ Ps. 8,276 Net interest expense ​ 10,053 ​ 8,936 ​ 8,490 Reductions and terminations ​ ​ (2,422) ​ ​ — ​ ​ (9,131) Components of defined benefit costs recognized in profit or loss ​ 17,514 ​ 18,471 ​ 7,635 Remeasurement on the net defined benefit liability: ​ ​ ​ Actuarial gains and losses arising from changes in financial assumptions ​ (31,009) ​ 2,094 ​ 2,653 Actuarial gains and losses arising from experience adjustments ​ 9,751 ​ (6,414) ​ 10,386 Components of defined benefit costs recognized in other comprehensive income (loss) ​ (21,258) ​ (4,320) ​ 13,039 Total ​ Ps. (3,744) ​ Ps. 14,151 ​ Ps. 20,674 ​ The current service cost and the net interest expense are included in the employee benefits expense in the consolidated statement of income and in other comprehensive income. The remeasurement of the net defined benefit liability is included in other comprehensive income. The amount included in the consolidated statement of financial position arising from the Company’s obligation in respect of its defined benefit plans is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Present value of defined benefit obligations ​ Ps. 121,477 ​ Ps. 129,199 ​ Ps. 115,691 ​ Movements in the present value of the defined benefit obligation in the current year are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Present value of defined benefit obligation as of January 1, ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160 Current service cost ​ 9,883 ​ 9,535 ​ 8,276 Interest cost ​ 10,053 ​ 8,936 ​ 8,490 Reductions and terminations ​ ​ (2,422) ​ ​ — ​ ​ (9,131) Remeasurement (gains)/losses: ​ ​ ​ ​ ​ ​ Actuarial gains and losses arising from changes in financial and demographic assumptions ​ (31,009) ​ 2,094 ​ 2,653 Actuarial gains and losses arising from experience adjustments ​ 9,751 ​ (6,414) ​ 10,386 Benefits paid ​ (3,978) ​ (643) ​ (11,143) Present value of defined benefit obligation ​ Ps. 121,477 ​ Ps. 129,199 ​ Ps. 115,691 ​ Significant actuarial assumptions for the determination of the defined obligation are discount rate, expected salary increase and mortality. The sensitivity analyses below have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant. ​ ◾ If the discount rate increases (decreases) by 1%, the defined ​ ◾ If the expected salary growth increases (decreases) by 1%, the defined ​ The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. ​ Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability recognized in the consolidated statement of financial position. ​ There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years. ​ There was no change in the process followed by the Company to manage its risks from prior periods. ​ The average duration period of the benefit obligation as of December 31, 2022, is 14.40 years (2021: 12.9 years and 2020: 11.78 years). ​ Expected cash flows from termination benefits and seniority premium benefits for the next 10 years are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pensions Seniority premium ​ ​ Year ​ plan ​ benefits ​ Total 2023 ​ Ps. 559 ​ Ps. 1,294 ​ Ps. 1,853 2024 ​ 9,794 ​ 1,614 ​ 11,408 2025 ​ 289 ​ 1,547 ​ 1,836 2026 ​ 2,818 ​ 2,207 ​ 5,025 From 2027 and subsequently ​ 172,506 ​ 48,117 ​ 220,623 Total ​ Ps. 185,966 ​ Ps. 54,779 ​ Ps. 240,745 ​

Right of use assets, net and le

Right of use assets, net and lease liability	12 Months Ended
	Dec. 31, 2022
Right of use assets, net and lease liability
Right of use assets, net and lease liability	18. Right of use assets, net and lease liability ​ As lessee ​ Lease contracts entered into by the Company are as follows: ​ In October 2008, the Company acquired the shares of Consorcio Grupo Hotelero T2, S.A. de C.V. As a result of this acquisition, the Company assumed the commitments established in the lease agreement signed with the Mexico City International Airport for a period of 20 years, to construct, prepare and operate a hotel, and manage commercial areas at Terminal 2 of the Mexico City International Airport, establishing a minimum guaranteed income (“MGI”), which updated amounted to Ps.34,807 annually, or a royalty of the 18% of the hotel’s revenue, whichever is greater. The MGI will be adjusted on an annual basis using the NCPI. ​ a. The following is a summary of the right-of-use assets and the lease liability: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost Buildings Other Total Balance as of January 1, 2021 Ps. 232,790 ​ Ps. 23,277 ​ Ps. 256,067 Additions ​ ​ 41,771 ​ ​ 24,754 ​ ​ 66,525 Decreases ​ ​ (29,653) ​ ​ (6,196) ​ ​ (35,849) Balance as of December 31, 2021 ​ Ps. 244,908 ​ Ps. 41,835 ​ Ps. 286,743 Remediations ​ ​ 8,687 ​ ​ 6,199 ​ ​ 14,886 Decreases ​ ​ — ​ ​ (6,990) ​ ​ (6,990) Balance as of December 31, 2022 Ps. 253,595 Ps. 41,044 Ps. 294,639 Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2022 Ps. (67,050) Ps. (22,562) Ps. (89,612) Depreciation of the year ​ ​ (34,060) ​ ​ (9,987) ​ ​ (44,047) Decreases ​ ​ — ​ ​ 4,024 ​ ​ 4,024 Balance as of December 31, 2022 Ps. (101,110) Ps. (28,525) Ps. (129,635) ​ b. Amounts recognized in consolidated statement of profit or loss statement: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Depreciation expense of right of use assets ​ Ps. 43,189 ​ ​ 41,275 Interest expense on lease liabilities ​ ​ 25,592 ​ ​ 24,402 ​ c. The following is a summary of the undiscounted lease liability: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Maturity analysis: ​ ​ ​ Less than one year ​ Ps. 33,446 ​ ​ 41,107 Greater than 1 year and less than 3 years ​ 97,177 ​ 83,359 Greater than 3 years ​ 77,582 ​ 47,666 Total ​ Ps. 208,205 ​ ​ 172,132 ​ The Company does not face a significant liquidity risk with respect to its lease liabilities. Lease liabilities are monitored through the Company’s treasury department. ​ d. For the years ended December 31, 2022 and 2021, the total cash outflow for leases amounted to Ps.53,185 and Ps.54,589 (excluding items disbursed in excess of the IMG as variable participation), respectively. ​ As lessor ​ Revenues from operating leases ​ Mainly related to leases entered into by the Company, which are based on monthly rental payments that generally increase each year based on the NCPI, and/or the greater of a guaranteed minimum monthly rent plus a percentage of monthly income of the tenant. As of December 31, 2022, 2021 and 2020, the committed future rents to be received are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Duration: ​ ​ ​ ​ Less than 1 year ​ Ps. 383,779 ​ Ps. 428,592 ​ Ps. 444,523 Greater than 1 year and less than 5 years ​ 407,156 ​ 477,409 ​ 753,230 Greater than 5 years ​ 111,757 ​ 120,726 ​ 118,256 Total ​ Ps. 902,692 ​ Ps. 1,026,727 ​ Ps. 1,316,009 ​ Minimum lease payments in the table above do not include contingent rentals, such as increases by NCPI or increases by a percentage of the monthly income of the lessee. Contingent rental income recorded for the years ended December 31, 2022, 2021, and 2020 were Ps.335,892, Ps.197,439 and Ps.136,181, respectively. ​ As a result of the impact generated by the COVID-19 pandemic, the Company granted certain discounts to commercial tenants during the second half of the year 2020, which were subject to certain conditions. These discounts were granted based on the decrease in passenger traffic at the Issuer’s airports during the period. ​ Accrued operating lease income is detailed in note 26.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income taxes
Income taxes	19. Income taxes ​ The Company is subject to Income Tax (“ISR”), whose tax rate was 30% for 2022, 2021 and 2020, and will continue to be 30% for later years. ​ a. Income tax are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Current ISR ​ Ps. 1,653,920 ​ Ps. 1,217,748 ​ Ps. 480,232 Deferred ISR ​ ​ (278,400) ​ ​ (245,569) ​ ​ (85,731) Income tax expense ​ Ps. 1,375,520 ​ Ps. 972,179 ​ Ps. 394,501 ​ b. As of December 31, 2022, 2021 and 2020, the principal items comprising the balance of the deferred ISR asset (liability) were: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 150,040 ​ Ps. 159,813 ​ Ps. 244,982 Investment in airport concessions, property, leasehold improvements and equipment, net ​ (216,843) ​ (225,726) ​ (426,325) Tax loss carryforwards (1) ​ 12,366 ​ 3,242 ​ 15,883 Recoverable tax on assets (2) ​ — ​ 28,619 ​ 28,619 Others ​ ​ (2,234) ​ ​ (2,137) ​ ​ 3,013 Total liabilities ​ Ps. (56,671) ​ Ps. (36,189) ​ Ps. (133,828) Assets: ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 625,408 ​ Ps. 468,314 ​ Ps. 230,532 Investments in airport concessions, property, leasehold improvements and equipment, net ​ (102,196) ​ (243,480) ​ (172,806) Tax loss carryforwards (1) ​ 208,602 ​ 243,191 ​ 268,930 Recoverable tax on assets (2) ​ ​ 28,619 ​ ​ — ​ ​ — Others ​ ​ (3,524) ​ ​ (3,621) ​ ​ (8,898) Total assets ​ Ps. 756,909 ​ Ps. 464,404 ​ Ps. 317,758 Net deferred ISR asset ​ Ps. 700,238 ​ Ps. 428,215 ​ Ps. 183,930 (1) As of December 31, 2022, 2021 and 2020, the Company recognized a deferred tax asset of Ps. 220,968 , Ps. 246,433 and Ps. 284,813, respectively, corresponding to the tax losses generated by its subsidiaries. All subsidiaries of the Company expect to benefit from losses in future years based on projections of taxable income and various strategies with favorable tax consequences. ​ (2) The Company recognized the IMPAC paid during 2002 through 2007. In 2013, the Company recognized the deferred tax asset, which it expects to recover subject to certain conditions established in the Income Tax Law. The updated amount as of December 31, 2022, was Ps. 28,619 (note 20 f). ​ c. The changes in deferred tax during the year are follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Beginning balance of deferred tax liability, net ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287 Deferred ISR in profit or loss ​ 278,400 ​ 245,569 ​ 85,731 Income tax effects recognized in other comprehensive income ​ (6,377) ​ (1,284) ​ 3,912 Ending balance of deferred tax asset, net ​ Ps. 700,238 ​ Ps. 428,215 ​ Ps. 183,930 ​ d. The reconciliation of the statutory income tax rate and the effective income tax rate as a percentage of net income before income tax is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ ​ ​ 2022 ​ 2021 ​ 2020 ​ ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % Income before income taxes ​ Ps. 5,292,825 ​ ​ ​ ​ ​ Ps. 3,835,809 ​ ​ ​ ​ ​ Ps. 1,492,380 ​ ​ ​ ​ Current ISR ​ ​ 1,653,920 ​ ​ ​ ​ ​ ​ 1,217,748 ​ ​ ​ ​ ​ ​ 480,232 ​ ​ ​ ​ Deferred ISR ​ ​ (278,400) ​ ​ ​ ​ ​ ​ (245,569) ​ ​ ​ ​ ​ ​ (85,731) ​ ​ ​ ​ Income tax expense and effective rate Ps. 1,375,520 ​ ​ 25.99 % ​ Ps. 972,179 ​ ​ 25.34 % ​ Ps. 394,501 ​ ​ 26.43 % Add effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. ​ 212,327 ​ ​ 4.01 % ​ ​ 178,564 ​ ​ 4.66 % ​ ​ 53,213 ​ ​ 3.57 % Statutory rate Ps. 1,587,847 ​ ​ 30.00 % ​ Ps. 1,150,743 ​ ​ 30.00 % ​ Ps. 447,714 ​ ​ 30.00 % ​ e. Each airport concession has received approval from the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) to carry forward their tax losses up to the earlier of the date of which such tax loss carryforwards are utilized by the airport or the date of expiration or liquidation of the concession. The base years and amounts as of December 31, 2022, are as follows: ​ ​ ​ ​ ​ ​ Tax loss Year of Origin ​ Carryforwards 2002 ​ Ps. 89,065 2003 ​ 180,377 2004 ​ 153,475 2005 ​ 1,656 2007 ​ 47,692 2008 ​ 33,095 2011 ​ 8,039 2012 ​ 32,103 2018 ​ 6,215 2019 ​ 24,591 2020 ​ ​ 26,131 2021 ​ ​ 23,496 2022 ​ 11,159 ​ ​ Ps. 637,094 ​ f. In addition to the tax loss carryforwards of the airport concessionaires aforementioned, the Company has tax losses of other subsidiaries other than its concessionaires in the amount of Ps.84,150 the duration of which is 10 years under the Income Tax Law, and the expiration date of which is between 2023 and 2032. ​ g. In 2022, the Company utilized tax loss carryforwards in the amount of Ps.186,922. ​ h. The balances of shareholders’ equity tax accounts as of December 31 are: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 ​ 2021 ​ 2020 Contributed capital account ​ Ps. 5,349,827 ​ Ps. 5,039,892 ​ Ps. 4,694,822 Net consolidated tax profit account ​ 2,166,970 ​ 3,028,125 ​ 3,144,619 Total ​ Ps. 7,516,797 ​ Ps. 8,068,017 ​ Ps. 7,839,441 ​ i. Dividends paid from profits generated from January 1, 2014, to individuals residing in Mexico and residents abroad may be subject to additional income taxes of up to 10%, which shall be retained by the Company.

Commitment and contingencies

Commitment and contingencies	12 Months Ended
	Dec. 31, 2022
Commitment and contingencies.
Commitment and contingencies	20. Commitment and contingencies ​ Commitment by guarantor ​ a. In 2014 and 2013, GACN issued long-term debt securities for the amount of Ps. 3,000,000 and Ps. 1,500,000 with terms of 7 and 10 years, respectively, under the 2011 program. The Ps.3,000,000 issue was fully repaid in April 2021. The debt-securities are guaranteed by nine of its airports, whom together with GACN, must meet a minimum guarantee of 80% of consolidated earnings before interest (expense) income, taxes and depreciation and amortization (EBITDA). ​ b. In April 2021, GACN issued long-term debt securities for Ps.1,000,000 and Ps.2,500,000 for 5 and 7 years, respectively, under a new program registered in 2021. The securities are guaranteed by Monterrey Airport, Chihuahua Airport and Culiacán Airport, which, together with the issuer, must meet a minimum guarantee of 80% of ​ c. In December 2021, GACN incurred in short-term debt, through a promissory note, with HSBC Mexico, S.A. for Ps.900,000. Monterrey Airport, Chihuahua Airport and Culiacán Airport, are guarantors of this instrument. d. In March 2022, GACN issued long-term sustainability-linked notes for Ps.1,700,000 and Ps.2,300,000 for 5 , respectively, under the program registered in 2021. The securities are guaranteed by Monterrey Airport, Chihuahua Airport and Culiacán Airport, which, together with the issuer, must meet a minimum guarantee of of ​ e. In December 2022, GACN incurred in short-term debt, through a promissory note, with HSBC Mexico, S.A. for Ps.600,000. Monterrey Airport, Chihuahua Airport and Culiacan Airport are guarantors of such instrument. ​ Commitments and Contingencies ​ I. Property Tax ​ In the past, various municipalities initiated certain administrative enforcement procedures against the Company for tax credits for property taxes on the real estate where the airports of said cities are located. The airports have filed nullity claims against said procedures, which are pending of resolution and are detailed below. ​ Acapulco Airport: ​ a) In February 2019, the Municipal Inspection Directorate notified the Acapulco Airport, S.A. de C.V. (“Acapulco Airport”) in a letter addressed to the Mexican Airport and Auxiliary Services Agency (“ASA”) requiring proof of payment of Ps.27,012 (period from the first quarter of 1996 to the first quarter of 2019) for property tax. In response to the request, the Acapulco Airport presented clarifying briefs to the authority informing that it was not properly addressed to ASA. In May 2019, the Secretariat of Administration and Finance announced the agreement of the explanatory documents presented by the Acapulco Airport and noted that, having acquired the airport concession, the Acapulco Airport considered itself jointly and severally liable with respect to the tax credit required from ASA, so it was appropriate to require payment of the debt. A nullity claim was filed against this resolution and the Secretary of Infrastructure Communications and Transportation (SCT) was also called to trial as an interested third party. b) In May 2019, the Municipal Inspection Directorate presented a notification at the Acapulco Airport’s legal domicile, that directly attributed the tax credit indicated in subsection A) above to the Acapulco Airport and required payment of Ps. 27,012 (period from the 1st two-month period of 1996 to the 1st two-month period of 2019) for property tax. A claim for annulment was filed against this resolution and the SCT was also called to trial as an interested third party. On November 4, 2022, the Regional Chamber decided to join both claims to be resolved in a single case. ​ As of the date of these consolidated financial statements, the contingencies remain due to the fact that the lawsuits are still in effect, since the judgment on the merits to resolve these cases is still pending. However, in the event that the resolution of the trial is not favorable to the Acapulco Airport, it is considered that the economic repercussion of the trial would be borne by the Federal Government, by virtue of the foregoing and given that the Acapulco Airport estimates an unfavorable resolution to be unlikely, it has not recorded any provision in relation to these lawsuits. Culiacán Airport: In November 2018, the Revenue Department of the Municipal Treasury of Culiacán in the State of Sinaloa notified a resolution that determined Aeropuerto de Culiacán, S.A. de C.V. (“Culiacán Airport”) a tax credit in the amount of Ps. 5,764 for urban property tax for the periods from the 4th quarter of 2013 to the 3rd quarter of 2018. A claim for annulment was filed against this resolution and the SCT was also called to trial as an interested third party. As of the date of these consolidated financial statements, the contingencies remain due to the fact that the lawsuit is still in force, since the judgment on the merits to resolve these cases is still pending. However, in case the resolution of the trial is not favorable for the Culiacán Airport, it is estimated that the economic repercussion of the trial would be borne by the Federal Government, due to the above and given that the Culiacán Airport considers it unlikely to obtain an unfavorable resolution, has not recorded any provision in relation to these demands. II. Conflict related with ownership of certain lands Ciudad Juárez Airport ​ On November 15, 1995, parties purporting to be former owners of land comprising a portion of the Ciudad Juárez Airport initiated legal proceedings against the Aeropuerto de Ciudad Juárez, S.A. de C.V. (“Ciudad Juárez Airport”) to reclaim the land (240 hectares), alleging that it was improperly transferred to the Mexican government. As an alternative to recovery of this land, the claimants also sought monetary damages of U.S.$120 million. ​ Within the trial, the Company challenged the claims of the claimant based on the legitimacy of the possession derived from the Concession Agreement granted by the Ministry of Infrastructure, Communications and Transportation. The Ministry of Infrastructure Communications and Transportation was called to trial in defense of the interests of the Mexican government. ​ On July 8, 2016, the local court in Ciudad Juárez ruled that the claims against the Ciudad Juárez Airport are inadmissible. The claimants filed an appeal before the Appellate Court in Chihuahua against the court’s determination. On July 31, 2017, the First Civil Court overturned the lower court’s decision and ruled in favor of the plaintiffs, requiring the Mexican government to pay restitution to the plaintiffs for their loss of property and in accordance with the lawsuit. ​ The Mexican government filed a direct claim to appeal the decision, and on May 3, 2018, a favorable decision was issued, revoking the appealed decision, pursuant to which the claimant must return the title and payments claimed. The decision of the amparo trial was also favorable to the Ciudad Juárez Airport as co-defendant. ​ On May 25, 2018, the First Civil Chamber in Chihuahua issued, in compliance with the execution of the amparo decision, a new decision absolving the defendants of the payments claimed. ​ This decision was appealed by the claimant in a direct amparo trial, requesting the Supreme Court of Justice of the Nation (“SCJN”) to resolve the matter definitively by exercising its authority to assert jurisdiction. However, the SCJN resolved not to exercise the power of attraction to hear the matter and ordered the return to the Collegiate Court for the resolution of the amparo trial. ​ On January 2, 2020, the First Collegiate Circuit Court in Chihuahua issued the judgment in the amparo trial promoted by the plaintiff and denied the amparo requested by the plaintiff. Against the sentence, the plaintiff filed the appeal for review and the Collegiate Court ordered the file to be forwarded to the SCJN for resolution of the appeal. ​ The session of the appeal for review before the SCJN was held on November 24, 2021, resolving the appeal to the effect that the First Collegiate Circuit Court in Chihuahua proceeds again to the analysis of the concepts of violation of the direct constitutional relief filed by the Creel estate. The resolution by the First Collegiate Circuit Court in Chihuahua is pending. ​ As of the date of the consolidated financial statements, the contingencies are maintained since there is still no decision to resolve the trial. However, in the event that the judgment is not favorable to the Ciudad Juarez Airport, the economic impact of the trial will be borne by the Mexican government, as established in the concession title. The Ciudad Juárez Airport has not recorded any provision in connection to these claims given that it does not expect an economic impact, even in case of an unfavorable resolution. ​ Durango Airport ​ On March 5, 2020, the Company was notified of the lawsuit filed against Aeropuerto de Durango, S.A. de C.V. (“Aeropuerto de Durango“), the Ministry of Infrastructure, Communications and Transportation, the Government of the State of Durango and the Ministry of Agrarian, Territorial and Urban Development. The plaintiff sued for the nullity of the expropriation decree dated September 8, 1975, which affected an area of 40 hectares of the Durango Airport and claims the payment of compensation for the affected area, as well as the payment of damages for the undue use of the property. ​ The trial hearing was held with the appearance of the parties and the evidentiary stage of the trial is pending. As of the date of the financial statements, the contingency is still in effect because the trial is still pending the judgment on the merits of the case. In the event that the resolution of the lawsuit is not favorable to Durango Airport, it is considered that the economic impact of the lawsuit will be borne by the Federal Government, as established in the concession title. Durango Airport has not recorded any provision in connection with this lawsuit. ​ Reynosa Airport ​ On October 16, 2020, the Company was notified of the lawsuit filed against the AFAC, in which Aeropuerto de Reynosa, S.A. de C.V. (“Aeropuerto de Reynosa“) was called as Interested Third Party. The nullity of the administrative resolution dated February 7, 2020, issued by the AFAC in the Appeal for Review filed by the plaintiff’s demanded in order for the AFAC to study the plaintiff’s petition and recognize that the legal requirements for the reversion of the expropriation of 2.6 hectares included in the expropriation decrees of 1970 and 1971 have been met. ​ Reynosa Airport appeared in the lawsuit and is awaiting the conclusion of the pleadings stage of the proceeding. The lawsuit does not include a financial claim; however, the contingency is maintained until the final judgment in the annulment lawsuit is issued and the challenged resolution is confirmed or, if applicable, a judgment is issued, the effects of which must be complied with by the AFAC. ​ Aeropuerto de Torreón ​ Lawsuit filed before the Agrarian Court in Torreon by Ejido Ignacio Allende against SICT and Aeropuertos y Servicios Auxiliares (“ASA”). GACN was named as a subsidiary defendant, and Aeropuerto de Torreón, S.A. de C.V. (“Torreón Airport”) was later called to trial as a defendant. ​ The restitution of 3.08 hectares as property of the Ejido Ignacio Allende is claimed on the grounds that the surface is not included in the expropriation decree in favor of the company Líneas Aéreas Mexicanas, S.A. for the construction of the airfield currently occupied by the Torreón Airport. Likewise, the claimants request the payment of the amount resulting from the use of the land by the defendants, and in case there is any material impossibility to obtain the restitution of the aforementioned surface, the claimants request that the defendants pay for the value of the land, prior commercial appraisal. ​ The Torreón Airport was notified on August 31, 2022 of a judgement favorable to the plaintiff, resolving that since there is a legal and material impediment to carry out the return of the land due to the existence of a cause of public utility because it is a general communication road, the court ordered the substituted indemnification payment for the commercial value of the disputed lands to be quantified in, considering the historical value that the disputed land since of October 16, 2001, date in which the concession was granted to the Torreon Airport. ​ Once the amount of the indemnity payment for the land is quantified, the defendants SICT and Torreon Airport must pay such indemnity in favor of the plaintiff. ​ The judgment absolves ASA and GACN of the claim because their occupation of the area in dispute has not been accredited. ​ The Torreon Airport and the SICT both filed an appeal against the ruling on September 12, 2022, and such appeal is pending to be resolved. ​ In the event that the resolution of the lawsuit is not favorable to Torreón Airport, it is considered that the economic impact of the lawsuit should be borne by the Federal Government. Torreon Airport has not recorded any provision in connection with this lawsuit. ​ III. Conflict related to the purchase-sale of land ​ Monterrey Airport ​ On May 14, 2015, Banco Mercantil del Norte, S.A. (“Banorte”), acting as trustee of a certain trust, filed a civil lawsuit against the Monterrey Airport in connection with the ownership of 240 hectares of land previously acquired (the “Land”) by the Monterrey Airport, which book value in our financial statements as of December 31, 2022, amounted to Ps. 266,850. ​ By means of the lawsuit, Banorte filed an action to recover possession and requested a declaratory judgment saying that Banorte has a better right than the Monterrey Airport to possess the Land and that the Land should be restituted to Banorte, and that the Monterrey Airport should pay costs and expenses. Monterrey Airport appeared on trial and requested that the company DIAV, S.A. de C.V., (“DIAV”) appear as a defendant in its capacity as seller of the Land. On August 8, 2018, the court found that the plaintiff’s claims were inadmissible due to lack of evidence (the “First Instance Judgment”), and the plaintiff appealed the decision. ​ The Second Chamber of the Superior Court of Justice of the State of Nuevo Leon heard the appeals against the First Instance Judgment and on July 25, 2019, issued a second instance judgment (“First Second Instance Judgment”) against the Monterrey airport, finding that Banorte had a better right to possess the Land, and ordering the Monterrey Airport to return the Land to Banorte. ​ Both Monterrey Airport and DIAV filed injunctions (amparo) against the First Second Instance Judgment in August 2019, which were referred to the Second Collegiate Court in Civil Matters of the Fourth Circuit (the “Collegiate Court”). On August 6, 2021, the Collegiate Court granted the amparo relief to the Monterrey Airport leaving without effect the First Second Instance Judgment and ordering a new one that considered, among other matters, that the evidence provided by Banorte was insufficient to prove its claims. In compliance with the amparo ruling, on August 25, 2021, the Eighth Civil Chamber vacated the First Second Instance Judgment. On September 13, 2021, the Eighth Civil Chamber issued a new second instance judgment (the “Second Instance Judgment”) by virtue of which it confirmed the First Instance Judgment, releasing the Monterrey Airport of all claims. ​ Dissatisfied with the Second Instance Judgments, all the parties to the litigation filed amparo reliefs (including the Monterrey Airport with respect to, among other issues, the refusal of the Eighth Civil Court to grant the payment of legal fees and expenses claimed by the Monterrey Airport), which were referred to the same Collegiate Court and are currently pending to be resolved. ​ We believe that in the event of a resolution adverse to the airport’s interests, DIAV as the seller of the Land should be liable for any economic losses resulting thereof; nonetheless, we cannot predict whether we may prevail in a legal action against DIAV. Although Monterrey Airport cannot definitively foresee the outcome of this litigation, to date it has not recorded any provision in relation to the contingency, since it considers its position in the litigation to be solid. ​ IV. Amparo lawsuits related to the requirement of municipal licenses. ​ Acapulco Airport ​ On November 1, 2022, the Regulation and Inspection Department of Regulations and Shows of the municipality of Acapulco notified the tenants located in the ambulatory and the Aeropuerto de Acapulco, S.A. de C.V. (“Acapulco Airport”) of the requirement for a commercial operation license. ​ The Acapulco Airport and the tenants filed amparo suits against the notification, challenging the unconstitutionality of the authority’s actions, since they were carried out in an area where the Federation exercises jurisdiction; the suits were admitted for processing and a definitive suspension was granted so that the municipal authority would not carry out acts of closure in the leased spaces until the amparo suits were resolved. ​ In relation to these lawsuits, there are favorable precedents obtained in lawsuits previously filed by other airports of the group in the same matter, in which it has been reiterated that the municipal authority lacks jurisdiction to require municipal licenses within the federal zone comprising the airports; therefore, it is considered that favorable results will be obtained in these lawsuits, although it is not possible to foresee with certainty the manner in which the Collegiate Courts in charge of the study of the appeals will resolve the appeals for review. ​ V. Tax on Assets ​ Pursuant to the provisions of the Third Transitory Article of the Single Rate Business Tax Law, Aeropuerto de Monterrey, S.A. de C.V. (the “Airport”) on December 20, 2019, and December 16, 2020, respectively, requested a refund of the tax on asset it had paid in prior years. ​ With respect to the 2018 and 2019 fiscal years the Airport requested the refund of the amounts of Ps.10,220 and Ps.10,624, respectively, which were denied by the tax authority. ​ On September 16, 2020, the Airport challenged the denial of the refund requested with respect to the 2018 fiscal year, which was resolved in favor of the Airport’s interests by the Federal Court of Administrative Justice. ​ On April 27, 2021, the Airport challenged the denial of the refund requested with respect to fiscal year 2019, which was also resolved favorably to the Airport’s interests by the Federal Court of Administrative Justice. ​ Currently, both lawsuits are pending final resolution since on June 30 and December 1, 2021, respectively, the tax authority filed appeals for review against the favorable resolutions issued by the Federal Court of Administrative Justice. ​ Aeropuerto de Monterrey, S.A. de C.V. maintains an asset in the amount of Ps. 28,619, in relation to amounts paid for tax on asset and corresponding to refunds for fiscal years 2018, 2019 and 2020. Since the Airport estimates that an unfavorable resolution is unlikely, it has not recorded any provision in relation to the recoverable amount of asset tax.

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2022
Financial risk management
Financial risk management	21. Financial risk management ​ a. Significant accounting policies ​ The Company is exposed to risks that are managed through the implementation of systems and processes related to identification, measurement, limitation of concentration, and supervision. ​ The basic principles defined by the Company in the establishment of its risk management policy are the following: ​ ● Compliance with Corporate Governance Standards. ​ ● Establishment, by each different business line and subsidiary, of risk management controls necessary to ensure that market transactions are conducted in accordance with the policies, rules, and procedures of the Company. ​ ● Special attention to financial risk management, basically composed by interest rate, exchange rate, liquidity and credit risks. ​ Risk management in the Company is mainly preventive and oriented to medium and long-term, risks taking into consideration the most probable scenarios of the variables affecting each risk. ​ The details of the significant accounting policies and adopted methods (including recognition, valuation and basis of recognition of related income and expenses) for each class of financial asset, financial liability and equity instrument is disclosed in note 4. ​ b. Categories of financial instruments and risk management policies ​ The principal categories of financial instruments, are: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial assets Risk classification 2022 2021 2020 Cash and cash equivalents and other investments held to maturity Credit and interest rate ​ Ps. 3,336,420 ​ Ps. 5,987,164 ​ Ps. 2,958,804 Receivables, net Credit and exchange rate ​ 1,266,110 ​ 1,085,670 ​ 833,643 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial liabilities Risk classification 2022 2021 2020 Short-term and long-term debt Interest rate, exchange rate and liquidity Ps. 10,184,336 Ps. 7,696,622 Ps. 4,513,503 Trade accounts payable (1) Liquidity ​ Ps. 326,290 ​ Ps. 213,207 ​ Ps. 204,048 Accrued interest Liquidity ​ Ps. 147,115 ​ Ps. 73,489 ​ Ps. 44,295 Short-term and long-term financial leasing ​ Liquidity ​ Ps. 208,205 ​ Ps. 224,736 ​ Ps. 194,763 Accounts payable to related parties Liquidity ​ Ps. 286,479 ​ Ps. 269,249 ​ Ps. 167,704 (1) Include the payments of employee statutory profit-sharing amounts, which were Ps. 56,760 , Ps. 31,365 and Ps. 4,700 as of December 31, 2022, 2021 and 2020, respectively. ​ Based on the nature of its activities, the Company is exposed to different financial risks, mainly as a result of its ordinary business activities and its debt contracts entered into to finance its operating activities. The Company’s corporate treasury department provides services to the operating units to coordinate the entry into domestic and international markets and monitors and manages the financial risks relating to the operations of the Company. These risks include market risk (interest rate risk and foreign currency risk), credit risk and liquidity risk. ​ Periodically, the Company’s management assesses risk exposure and reviews the alternatives for managing those risks, supervising and managing the financial risks through internal risk reports which analyze exposures by degree and magnitude of risks. The Board of Directors sets and monitors policies and procedures to measure and manage the risks to which the Company is exposed, which are described below. ​ c. Market risk ​ Interest rate risk management ​ As of December 31, 2022, 2021 and 2020, the percentage in outstanding long-term debt at fixed and variable interest rates, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 ​ Long-term debt ​ Ps. 9,000,000 ​ Ps. 5,000,000 ​ Ps. 4,513,503 ​ % Fixed rate debt ​ ​ 70 % ​ ​ 80 % ​ ​ 99.7 % % Variable rate debt (1) ​ ​ 30 % ​ ​ 20 % ​ ​ 0.3 % (1) Long-term debt contracted during 2022 and 2021 has a 28-day TIIE reference rate. Long-term debt contracted as of December 31, 2020, had a three-month London Interbank Offered Rate or “LIBOR” reference rate; such debt was repaid during 2021. ​ The proportion of long-term debt have interest payments at a variable rate, which exposes the Company to interest rate risk as a result of fluctuations in market interest rates. The risk exposure is mainly caused by the variations that could occur in in the reference interest rate used. ​ The Company manages this risk by monitoring constantly the changes of such interest rates. In recent years, the 28-day TIIE has increased. The 28-day TIIE was at its highest level on December 29, 2022 (10.762%) and its lowest level on January 3, 2022 (5.715%). Therefore, if interest rates increase significantly, the Company could evaluate to enter into hedging instruments to mitigate the interest rate risk. ​ Sensitivity analysis for interest rates ​ As of December 31, 2022 and 2021, the Company maintained long-term debt, which accrue interest at a variable rate of Ps. 2,700,000 and Ps.1,000,000, respectively (note 15, which disclose the outstanding balances and interest rates of the Company’s financial instruments). A hypothetical, instantaneous and unfavorable 10% change in the 28-day TIIE interest rate applicable to the outstanding debt with variable rates would have resulted in an additional financing expense of approximately Ps. 12,126 and Ps.3,736 for 2022 and 2021, respectively. ​ ​ Exchange risk management – ​ Historically, a portion of the revenues generated by the Company’s airports (mainly derived from TUA charged to international passengers) are linked to U.S. dollars, although such revenues are collected in pesos based on the average exchange rate of the previous month. Of the Company’s consolidated revenues (excluding construction services revenues), 14.81%, 16.87% and 13.20% were from TUA of international passengers in 2022, 2021 and 2020, respectively. Substantially all other revenues of the Company are denominated in pesos. Based on an appreciation of 10% of the peso against the U.S. dollar, the Company believes that its revenues would have decreased by Ps.137,548, Ps.116,929 and Ps.54,293 in 2022, 2021 and 2020, respectively. ​ An appreciation of the Mexican peso against the U.S. dollar would reduce the U.S. dollar-denominated revenues and the Company’s obligations under U.S. dollar-denominated debt when expressed in pesos, whereas a depreciation of the peso against the U.S. dollar would increase the Company’s U.S. dollar-denominated revenues and obligations under debt agreements when expressed in pesos. ​ For the year ended December 31, 2022, the peso appreciated against the U.S. dollar by 4.86%, relative to the exchange rates prevailing at the end of 2021. ​ Foreign currency sensitivity analysis ​ As of December 31, 2022, 2021 and 2020, a hypothetical, instantaneous and unfavorable change of ​ The carrying values of monetary assets and liabilities denominated in foreign currencies at the end of the reporting period are as follows (amounts in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ Assets ​ ​ December 31, ​ December 31, Currency 2022 ​ 2021 ​ 2020 2022 ​ 2021 ​ 2020 U.S. dollars U.S.$ (6,472) ​ U.S.$ (4,784) U.S.$ (4,095) U.S.$ 5,569 U.S.$ 22,243 U.S.$ 79,813 ​ The transactions in thousands of U.S. dollars for the years ended December 31, 2022, 2021 and 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 Technical assistance U.S.$ 3,766 U.S.$ 3,766 U.S.$ 3,766 Insurance ​ 1,150 ​ 1,392 ​ 1,039 Purchase of machinery and maintenance ​ 18,890 ​ 5,071 ​ 7,065 Software ​ 909 ​ 251 ​ 2,152 Professional services, fees and subscriptions ​ 3,991 ​ 1,531 ​ 1,786 Construction of industrial warehouse ​ ​ 50,767 ​ ​ — ​ ​ — Other ​ 11,981 ​ 15,554 ​ 4,765 ​ Pertinent exchange rate information at the date of the consolidated statements of financial position is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 U.S. dollar exchange rate ​ ​ ​ As reported by the Mexican Central Bank Ps. 19.4715 Ps. 20.4672 Ps. 19.9087 ​ As of March 30, 2023, the exchange rate as reported by the Mexican Central Bank was Ps. 18.1052 . ​ d. Credit risk ​ Credit risk management — ​ The Company’s maximum credit risk exposure is presented in the amounts included in the table in subsection b) as well as within the past due but not impaired analysis of accounts receivable, included in note 7. The Company holds bonds and deposits that mitigate the credit risk, being the most relevant the guarantee deposits registered as a liability in the consolidated statements of financial position. ​ The Company adopted a policy to only carry out transactions with solvent parties and obtain sufficient collateral where appropriate as a means of mitigating the risk of financial loss due to possible default. The Company trades only with entities that have the best possible risk rating. The credit exposure is reviewed and approved by senior management committees of the Company. The credit risk on cash and cash equivalents is limited because the counterparties are banks with high credit ratings assigned by credit rating agencies. Financial instruments that potentially expose the Company to credit risk consist mainly of accounts receivable. ​ The customer’s balance is primarily comprised of TUA collected by airlines for each passenger traveling using air terminals and subsequently delivered to the Company. The Company has established three credit options: up to 60 days. These days are granted depending on the guarantee that the customer can provide. In case of default, customers will be subject to penalty interests and/or a legal collection process. For both credit customers and cash customers, there are established guarantees, which may include the following: trust, deposit, letter of credit, liquid credit, mortgage and collateral. ​ As of December 31, 2022, 2021 and 2020, the allowance for doubtful accounts, principally related with accounts receivable, are the amounts described in note 7. ​ e. Liquidity risk ​ Management of liquidity risk ​ This Committee has established an appropriate framework for liquidity management guidelines. The Company manages its liquidity risk by maintaining reserves, adequate financial facilities and adequate loans, while constantly monitoring projected and actual cash flows and reconciling the maturity profiles of financial assets and liabilities. Additionally, as mentioned in note 14, the Company has uncommitted lines of credit available for working capital. ​ The following table shows the remaining contractual maturities of the Company’s financial liabilities with agreed repayment periods. This table has been prepared based on the projected non-discounted cash flows of financial liabilities at the date on which the Company will make payments. The table includes projected interest cash flows and capital repayments of financial debt included in the consolidated statement of financial position. To the extent that interest is accrued at variable rates, the non-discounted amount is derived from interest rate curves at the end of the reporting period. Contractual maturity is based on the earliest date when the Company must make the respective payment. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ 2023 ​ 2024-2026 ​ 2027-2029 ​ Total Long-term debt ​ Ps. 1,500,000 ​ Ps. 1,000,000 ​ Ps. 6,500,000 ​ Ps. 9,000,000 Interest (1) ​ 804,897 ​ 1,880,865 ​ 770,175 ​ 3,455,937 Trade accounts payable ​ 332,287 ​ — ​ — ​ 332,287 Interest Payable ​ ​ 147,115 ​ ​ — ​ ​ — ​ ​ 147,115 Lease Liabilities (3) ​ 33,446 ​ 174,759 ​ — ​ 208,205 Accounts payable with related parties ​ 286,479 ​ — ​ — ​ 286,479 Total Ps. 3,104,224 Ps. 3,055,624 Ps. 7,270,175 Ps. 13,430,023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2021 2022 2023-2025 2026-2028 Total Long-term debt ​ Ps. — ​ Ps. 1,500,000 ​ Ps. 3,500,000 ​ Ps. 5,000,000 Interest (2) ​ 368,995 ​ 863,034 ​ 472,801 ​ 1,704,830 Trade accounts payable ​ 213,207 ​ — ​ — ​ 213,207 Interest Payable ​ ​ 73,489 ​ ​ — ​ ​ — ​ ​ 73,489 Lease Liabilities ​ 29,332 ​ 195,404 ​ — ​ 224,736 Accounts payable with related parties ​ 269,249 ​ — ​ — ​ 269,249 Total Ps. 954,272 Ps. 2,558,438 Ps. 3,972,801 Ps. 7,485,511 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 2021 2022-2024 2025-2027 Total Long-term debt Ps. 3,013,502 ​ Ps. 1,500,001 ​ Ps. — ​ Ps. 4,513,503 Interest (2) ​ 188,641 ​ 118,077 ​ — ​ 306,718 Trade accounts payable ​ 204,048 ​ — ​ — ​ 204,048 Interest Payable ​ 44,295 ​ ​ — ​ ​ — ​ 44,295 Lease Liabilities ​ ​ 26,553 ​ 168,210 ​ — ​ ​ 194,763 Accounts payable with related parties ​ 167,704 ​ — ​ — ​ 167,704 Total Ps. 3,644,743 Ps. 1,786,288 Ps. — Ps. 5,431,031 (1) The projected interest is determined, in the case of obligations with a variable rate, based on TIIE. (2) The projected interest is determined, in the case of obligations with a variable rate, based on LIBOR and assuming an exchange rate of Ps. 19.9087 (as of December 31, 2020, respectively) per U.S. $1.00. (3) The time value of money effect of other financial liabilities is immaterial, so they are presented at present value. ​ The amounts forming part of the debt contracted with credit institutions include fixed and variable rate instruments. Variable-rate financial liabilities are subject to change when variable interest rates differ from the estimated interest rates determined at the end of the reporting period based on their market value. ​ The Company expects to meet its obligations under its liabilities with its operational cash flows and resources received from the maturity of its financial assets. Additionally, the Company has access to lines of credit with certain financial institutions. ​ f. Financial instruments at fair value ​ This note provides information about how the Company determines fair values of various financial assets and financial liabilities. Except as detailed in the following table, the Company considers that the carrying amounts of financial assets and financial liabilities recognized in the consolidated financial statements approximate their fair values due to their short-term maturities. ​ Financial liabilities Long-term debt (note 15) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ December 31, 2021 ​ December 31, 2020 Book value Fair value Book value Fair value Book value Fair value Ps. 9,000,000 Ps. 9,740,228 Ps. 5,000,000 Ps. 4,811,410 Ps. 4,513,503 Ps. 4,524,746 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2022 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 9,740,228 Ps. — ​ Ps. — Ps. 9,740,228 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2021 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,811,410 Ps. — ​ Ps. — Ps. 4,811,410 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2020 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,512,510 Ps. 12,236 Ps. — Ps. 4,524,746 (1) The fair values of the financial assets and financial liabilities included in the level 2 category above have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis, with the most significant inputs being the discount rate that reflects the credit risk of counterparties. The fair value of the financial liabilities included in Level 1, corresponds to stock certificates listed on the Mexican Stock Exchange

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2022
Shareholders' equity
Shareholders' equity	22. Shareholders’ equity ​ a. Subscribed and paid-in capital stock as of December 31, 2022, 2021 and 2020, is comprised of ordinary, nominal shares, composed as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 and 2021 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 Share Repurchases ​ (3,942,131) ​ ​ (3,040) ​ 386,169,425 Ps. 297,782 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 ​ 390,111,556 Ps. 300,822 ​ b. At the Ordinary Shareholders’ Meetings held on April 22, 2022, April 21, 2021, and July 7, 2020, and the results for the years ended December 31, 2021, 2020 and 2019, respectively, were approved. c. On January 7, 2022, in accordance with the resolutions adopted at the General Ordinary Stockholders’ Meeting held on December 22, 2021, the Board of Directors determined the payment of a dividend in the amount of Ps.4,370,000 to be made in a single payment at the rate of 11.201923995 pesos per share. The payment date was January 19, 2022. d. In resolutions adopted at the Annual Ordinary General Shareholders’ Meeting held on April 22, 2022, it was approved: · The payment of a cash dividend to stockholders of Ps. 2,300,000 in two installments: the first for Ps. 1,800,000 at 4.614064804 pesos per share, which was paid on May 24, 2022, and the second for Ps. 500,000 at 1.28168466 pesos per share, which was paid on July 25, 2022. · The increase of the reserve for the repurchase of Company´s shares to Ps.1,500,000, for which the amount of Ps.471,812 was transferred from the retained earnings. Likewise, it was approved to exercise up to said amount, in the period between the date of this Meeting and the date of the Meeting that approves the results of the 2022 fiscal year. e. In resolutions adopted at the Ordinary General Shareholders’ Meeting held on November 30, 2022, it was approved that the resolutions of the Ordinary General Shareholders’ Meeting held on June 11, 2021, in connection with the 49,766,000 unsubscribed and unpaid Series B Shares to be held in GACN’s treasury would apply to the financing obtained by affiliates of VINCI in connection with the purchase 29.99% of the capital stock of the Company (see Note 2), and on the understanding that they would cease to apply to the financing described in the June 11, 2021 Shareholders’ Meeting. f. During 2021 and 2020, 3,942,131 and 1,189,250 shares were repurchased, respectively, for amount of Ps.474,852 and Ps.150,000, respectively. As of December 31, 2022, 2021, and 2020, the market price per share was 149.82, 137.51 and 128.39, pesos, respectively. g. At the Ordinary General Shareholders’ Meeting held on June 11, 2021, the shareholders approved to carry out the issuance of 49,766,000 (forty-nine million seven hundred sixty-six thousand) unsubscribed and unpaid Series B Shares to be kept in the treasury of the Company, exclusively to cover the possible conversion of the Series BB Shares owned by SETA into Series B shares, in case of default under certain financing agreements to which SETA and Aerodrome are parties. Neither such issuance nor its potential conversion will result in any dilution to GACN’s shareholders. The number of shares does not reflect unsubscribed and unpaid shares held in treasury. h. Pursuant to the resolutions adopted at the Annual Ordinary Stockholders’ Meeting held on April 21, 2021, the Board of Directors determined the payment of a dividend in the amount of Ps.2,000,000 to be paid in a single installment at the rate of 5.126738671 pesos per share. The payment date was December 14, 2021, upon delivery of coupon number 3. i. At the Ordinary and Extraordinary General Shareholders’ Meeting held on July 7, 2020, the shareholders approved the following: ● It was approved to increase the reserve for the repurchase of the Company’s shares to Ps.1,500,000, for which the total amount used for the repurchase of shares during 2019 was transferred, as well as the amount used from January 1, 2020, to the date of the Meeting. Likewise, it was approved to exercise up to said amount, in the period between the date of this Meeting and the date of the Meeting that approves the results of the 2020 fiscal year. ● The cancellation of 3,659,417 repurchased Series B shares for a notional value of Ps.2,822 held in the Company’s treasury was approved. ● The decrease of the fixed portion of the Company’s capital stock to Ps.300,822, representing a total of 390,111,556 common shares, of which 49,766,000 shares correspond to Series BB and 340,345,556 correspond to Series B shares. j. Shareholders’ equity, except restated paid-in capital and tax-retained earnings, will be income tax on dividends by the Company to the effect upon the distribution rate. Any tax paid on such distribution may be credited against income tax for the year in which the tax on dividends and the following two years, against the tax for the year and interim payments thereof is paid. ​ k. Retained earnings include the statutory legal reserve. Under the Mexican General Corporations Law, at least 5% of the year’s net profits must be placed in a legal reserve until the reserve equals an amount representing 20% of capital stock at par value. The legal reserve may be capitalized but may not be distributed unless the Company is dissolved and must be replenished if it is reduced for any reason. As of December 31, 2022, it amounts to Ps. 59,556, and Ps.60,729 to 2021 and 2020, respectively.

Accumulated other comprehensive

Accumulated other comprehensive result	12 Months Ended
	Dec. 31, 2022
Accumulated other comprehensive income (loss)
Accumulated other comprehensive result	23. Accumulated other comprehensive income (loss). ​ Accumulated other comprehensive income (loss) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Labor obligations ​ Amount Deferred taxes Total Balance as of January 1, 2020 Ps. (4,340) ​ Ps. 8,534 Ps. 4,194 Movements of the year ​ ​ (13,039) ​ ​ 3,912 ​ (9,127) Balance as of December 31, 2020 ​ ​ (17,379) ​ 12,446 ​ (4,933) Movements of the year ​ ​ 4,281 ​ ​ (1,284) ​ 2,997 Balance as of December 31, 2021 ​ ​ (13,098) ​ 11,162 ​ (1,936) Movements of the year ​ ​ 21,258 ​ ​ (6,377) ​ 14,881 Balance as of December 31, 2022 ​ Ps. 8,160 Ps. 4,785 Ps. 12,945 ​ Labor obligations generate the effect of actuarial gains or losses.

Related party balances and tran

Related party balances and transactions	12 Months Ended
	Dec. 31, 2022
Related party balances and transactions
Related party balances and transactions	24. Related party balances and transactions ​ As mentioned in note 2 a), on December 7, 2022, VINCI indirectly acquired 29.99% of the shares representing the capital stock of GACN through the acquisition of 100% of the shares representing the capital stock of Servicios de Tecnología Aeroportuaria, S.A. de C.V. ("SETA") and of Aerodrome Infrastructure S.á r. l. (“Aerodrome”). ICA Tenedora, S. A. de C. V. (“ICATEN”), which was an affiliate of SETA, ceased to be a related party of the Company on December 7, 2022. As a result, balances and transactions of GACN with ICATEN and its subsidiaries are presented as balances and transactions with related parties until December 7, 2022, and balances and transactions after that date are disclosed as transactions entered into with third parties because they do not represent transactions between related parties of the Company. ​ a. Advance payments for construction to related parties are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 ​ 2021 ​ 2020 ICA Constructora de Infraestructura, S.A. de C.V. (3) ​ Ps. — ​ Ps. — ​ Ps. 7,964 ICA Constructora, S.A. de C.V. (3) ​ — ​ 939 ​ 90,204 Autovía Golfo Centro, S.A. de C. V. (3) ​ ​ — ​ ​ 215,772 ​ ​ 110,312 VCD Construcción y Desarrollo, S.A.P.I. de C. V. (2) ​ 1,872 ​ 6,787 ​ 5,729 MVD 1994 Real State Construction ​ ​ 4,436 ​ ​ — ​ ​ — VCD Inmobiliaria y Construcción, S. A. P. I. de C.V. (2) ​ 3,294 ​ — ​ — ​ Ps. 9,602 Ps. 223,498 Ps. 214,209 ​ ​ b. The accounts payable with related parties are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Payable: 2022 ​ 2021 ​ 2020 Servicios de Tecnología Aeroportuaria, S.A. de C.V. (2) Ps. 123,905 ​ Ps. 78,939 ​ Ps. — Operadora Nacional Hispana, S.A. de C.V. (2) ​ 5,100 ​ ​ 2,949 ​ ​ 5,928 VCD Construcción y Desarrollo, S.A.P.I. de C.V. (2) ​ 3,157 ​ ​ 3,508 ​ ​ 5,772 ICA Ingeniería S. A. de C. V. (1) ​ — ​ ​ 367 ​ ​ 367 Actica Sistemas, S. de R.L. de C.V. (1) ​ — ​ ​ 4,026 ​ ​ 3,971 Autovía Golfo Centro S.A. de C.V. (1) ​ ​ — ​ ​ 30,757 ​ ​ 16,442 GGA Capital, S.A.P.I. de C.V. (2) ​ ​ 149,695 ​ ​ 110,495 ​ ​ 117,845 VCD Inmobiliaria y Construcción, S.A.P.I. de C.V. (2) ​ ​ 3,864 ​ ​ — ​ ​ — ICA Constructora, S. A. de C. V. (1) ​ ​ — ​ ​ 27,419 ​ ​ 16,564 Grupo ICA Constructora. S.A. de C.V. ​ ​ — ​ ​ — ​ ​ 794 Controladora de Operaciones de Infraestructura, S.A. de C.V. (1) ​ ​ — ​ ​ 10,298 ​ ​ — Grupo Hotelero Santa Fe, S. A. de C. V. (2) ​ 758 ​ ​ 491 ​ ​ 21 ​ Ps. 286,479 Ps. 269,249 Ps. 167,704 (1) Entity considered as related party until December 7, 2022 (2) Affiliated entity ​ The balance payable to GGA Capital, S.A.P.I. of C.V. for Ps. 149,695, Ps. 110,495 and Ps.117,845 corresponds to short term loans of OMA VYNMSA Aeroindustrial Park S.A. de C.V. as of December 31, 2022, 2021 and 2020, respectively. Loans generated interest at a 91-day TIIE rate plus 4.25 percentage points, the interest rate was 11.7249%, 5.7150%, and 7.7430%, respectively. ​ c. The principal transactions with related parties performed in the normal course of business, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Capital Expenditures: ​ ​ ​ Industrial warehouse Ps. 52,550 Ps. 7,548 Ps. 100,194 Expenses: ​ ​ ​ ​ ​ ​ Payments from technical assistance received ​ 177,667 ​ 133,458 ​ 81,164 Administrative services ​ 24,834 ​ 23,420 ​ 22,453 Improvements to concessioned assets: ​ ​ ​ ​ ​ ​ Terminal building ​ 1,083,509 ​ 961,061 ​ 565,376 ​ Compensation to directors and officers comprising the Board of Directors, Audit Committee, Corporate Practices Committee, Finance, Planning and Sustainability were Ps.15,738, Ps.18,084, and Ps.12,453 for 2022, 2021, and 2020, respectively. ​ Employee Benefits ​ Technical Assistance ​ In 2022 and 2021 the variable part of the consideration for this concept was greater than the fixed part of US$3,766 (thousand); in 2020 no variable part was generated. ​ Pursuant to the Company’s bylaws, SETA (as holder of the Company’s Series ”BB” shares) has the ability to appoint and remove the Company’s Chief Financial Officer, Chief Operating Officer and Commercial Director, the right to elect three members of the Company’s board of directors, and the right to veto certain actions requiring approval of the Company’s shareholders (including the payment of dividends and the right to appoint certain members of senior management). In the event of the termination of the technical assistance agreement, the Series ”BB” shares will be converted into Series ”B” shares resulting in the termination of these rights. ​ If at any time after June 14, 2015, SETA were to hold less than 7.65% of the Company’s capital stock in the form of Series ”BB” shares, such shares must be converted into Series ”B” shares, which would cause SETA to lose all of its special rights. So long as SETA retains at least 7.65% of the Company’s capital stock in form of Series ”BB” shares, all its special rights will remain in force. ​ As of December 31, 2022 and March 30, 2023, SETA holds 12.9% of GACN’s outstanding capital stock in the form of series “BB” shares and, additionally holds 1.9% in the form of Series “B” shares.

Operating segment data

Operating segment data	12 Months Ended
	Dec. 31, 2022
Operating segment data
Operating segment data	25. Operating segment data ​ The reportable segments are determined on the basis of which the Company internally reports its segment reporting to senior management for purposes of making operating decisions. Considering the same accounting basis described in note 4. The financial information of the holding company and its service companies have been combined and included in the “other” column. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ MDP Expenditures ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2022 revenues revenues revenues amortization Income segment segment Expenditures concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 3,142,454 Ps. 699,779 Ps. 1,414,207 Ps. 168,595 Ps. 1,337,766 Ps. 10,064,910 Ps. 2,917,998 Ps. 1,461,476 Ps. 5,922,640 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 275,301 ​ 38,444 ​ 76,474 ​ 46,760 ​ 106,615 ​ 1,563,437 ​ 314,200 ​ 86,876 ​ 1,292,170 Mazatlán ​ 472,741 ​ 57,766 ​ 142,254 ​ 20,999 ​ 182,543 ​ 1,538,740 ​ 250,217 ​ 148,605 ​ 697,290 Zihuatanejo ​ 219,411 ​ 25,255 ​ 98,199 ​ 21,487 ​ 85,484 ​ 807,473 ​ 194,626 ​ 127,168 ​ 744,069 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 546,445 ​ ​ 56,993 ​ ​ 108,683 ​ ​ 26,643 ​ ​ 210,624 ​ ​ 1,244,337 ​ ​ 416,547 ​ ​ 137,204 ​ ​ 831,637 Culiacan ​ 754,160 ​ ​ 67,591 ​ ​ 127,961 ​ ​ 24,174 ​ ​ 284,812 ​ ​ 1,288,354 ​ ​ 315,449 ​ ​ 198,690 ​ ​ 804,427 Durango ​ 178,142 ​ ​ 13,485 ​ ​ 91,796 ​ ​ 10,182 ​ ​ 64,228 ​ ​ 492,548 ​ ​ 198,914 ​ ​ 209,505 ​ ​ 362,520 San Luis Potosi ​ 246,795 ​ ​ 41,350 ​ ​ 55,609 ​ ​ 26,006 ​ ​ 99,870 ​ ​ 923,689 ​ ​ 598,902 ​ ​ 99,163 ​ ​ 753,573 Tampico ​ 177,992 ​ ​ 20,297 ​ ​ 78,079 ​ ​ 17,619 ​ ​ 69,212 ​ ​ 697,865 ​ ​ 252,466 ​ ​ 82,426 ​ ​ 565,004 Torreon ​ 231,357 ​ ​ 25,193 ​ ​ 55,155 ​ ​ 11,334 ​ ​ 89,481 ​ ​ 531,591 ​ ​ 163,161 ​ ​ 88,188 ​ ​ 351,927 Zacatecas ​ 164,052 ​ ​ 13,616 ​ ​ 65,542 ​ ​ 9,405 ​ ​ 62,141 ​ ​ 361,218 ​ ​ 129,973 ​ ​ 83,413 ​ ​ 281,018 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 568,204 ​ ​ 39,277 ​ ​ 258,922 ​ ​ 18,108 ​ ​ 212,342 ​ ​ 1,315,268 ​ ​ 580,324 ​ ​ 272,255 ​ ​ 770,990 Reynosa ​ 149,878 ​ ​ 10,796 ​ ​ 77,372 ​ ​ 24,422 ​ ​ 55,664 ​ ​ 866,773 ​ ​ 421,733 ​ ​ 98,412 ​ ​ 705,859 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 238,845 ​ ​ — ​ ​ 45,647 ​ ​ 66,884 ​ ​ 491,404 ​ ​ 206,241 ​ ​ 59,814 ​ ​ — Hilton Garden Inn ​ — ​ ​ 94,067 ​ ​ — ​ ​ 11,758 ​ ​ 24,652 ​ ​ 292,959 ​ ​ 39,681 ​ ​ 1,793 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ — ​ ​ 81,863 ​ ​ — ​ ​ 30,695 ​ ​ 41,608 ​ ​ 592,992 ​ ​ 350,088 ​ ​ 82,554 ​ ​ — Other ​ — ​ ​ 3,956,228 ​ ​ — ​ ​ 47,485 ​ ​ 5,881,324 ​ ​ 22,847,549 ​ ​ 13,195,643 ​ ​ 54,071 ​ ​ — Total ​ 7,126,932 ​ 5,480,845 ​ 2,650,253 ​ 561,319 ​ 8,875,250 ​ 45,921,107 ​ 20,546,163 ​ 3,291,613 ​ 14,083,124 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (71,389) ​ ​ (3,251,043) ​ ​ (830) ​ ​ (10,119) ​ ​ (2,810,764) ​ ​ (22,851,129) ​ ​ (6,030,805) ​ ​ (830) ​ ​ (142,758) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 7,055,543 Ps. 2,229,802 Ps. 2,649,423 Ps. 551,200 Ps. 6,064,486 Ps. 23,069,978 Ps. 14,515,358 Ps. 3,290,783 Ps. 13,940,366 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ MDP Expenditures Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2021 ​ revenues ​ revenues ​ revenues ​ amortization ​ Income ​ segment ​ segment ​ Expenditures ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,371,178 Ps. 551,744 Ps. 908,960 Ps. 142,152 Ps. 505,076 Ps. 9,851,832 Ps. 2,328,736 Ps. 1,013,223 Ps. 4,656,916 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 196,631 ​ 33,250 ​ 44,088 ​ 45,693 ​ 41,484 ​ 1,610,833 ​ 475,820 ​ 52,188 ​ 1,259,100 Mazatlán ​ 317,004 ​ 46,368 ​ 45,625 ​ 19,254 ​ 57,049 ​ 1,472,456 ​ 182,768 ​ 54,387 ​ 575,299 Zihuatanejo ​ 137,018 ​ 22,127 ​ 129,957 ​ 20,058 ​ 26,664 ​ 773,651 ​ 213,664 ​ 130,553 ​ 665,716 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 419,027 ​ ​ 48,531 ​ ​ 63,456 ​ ​ 26,384 ​ ​ 79,271 ​ ​ 1,156,808 ​ ​ 311,608 ​ ​ 64,277 ​ ​ 747,296 Culiacan ​ 573,506 ​ ​ 57,560 ​ ​ 91,262 ​ ​ 22,442 ​ ​ 109,180 ​ ​ 1,291,889 ​ ​ 218,694 ​ ​ 93,664 ​ ​ 698,863 Durango ​ 155,408 ​ ​ 14,536 ​ ​ 35,600 ​ ​ 10,082 ​ ​ 31,170 ​ ​ 433,110 ​ ​ 178,875 ​ ​ 37,840 ​ ​ 280,275 San Luis Potosi ​ 192,712 ​ ​ 38,345 ​ ​ 67,399 ​ ​ 24,150 ​ ​ 35,288 ​ ​ 975,174 ​ ​ 592,318 ​ ​ 69,963 ​ ​ 722,596 Tampico ​ 133,178 ​ ​ 20,054 ​ ​ 130,162 ​ ​ 12,083 ​ ​ 21,775 ​ ​ 607,634 ​ ​ 263,087 ​ ​ 133,222 ​ ​ 504,349 Torreon ​ 175,268 ​ ​ 24,450 ​ ​ 28,802 ​ ​ 10,811 ​ ​ 32,917 ​ ​ 455,251 ​ ​ 150,071 ​ ​ 130,982 ​ ​ 307,785 Zacatecas ​ 132,427 ​ ​ 14,996 ​ ​ 18,318 ​ ​ 8,419 ​ ​ 21,138 ​ ​ 304,253 ​ ​ 119,919 ​ ​ 38,291 ​ ​ 223,770 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 403,208 ​ ​ 36,148 ​ ​ 165,532 ​ ​ 15,201 ​ ​ 74,111 ​ ​ 908,182 ​ ​ 322,338 ​ ​ 200,447 ​ ​ 528,488 Reynosa ​ 119,950 ​ ​ 12,133 ​ ​ 74,664 ​ ​ 20,472 ​ ​ 24,219 ​ ​ 889,245 ​ ​ 490,399 ​ ​ 86,752 ​ ​ 652,159 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 171,005 ​ ​ — ​ ​ 42,054 ​ ​ 35,708 ​ ​ 517,121 ​ ​ 205,908 ​ ​ 105 ​ ​ — Hilton Garden Inn ​ — ​ ​ 52,483 ​ ​ — ​ ​ 9,634 ​ ​ 5,789 ​ ​ 309,245 ​ ​ 32,992 ​ ​ 0 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 68,294 ​ ​ — ​ ​ 28,186 ​ ​ 31,222 ​ ​ 486,130 ​ ​ 262,011 ​ ​ 16,127 ​ ​ — Other ​ — ​ ​ 4,118,094 ​ ​ — ​ ​ 30,155 ​ ​ 4,293,516 ​ ​ 23,092,832 ​ ​ 10,190,295 ​ ​ 10,080 ​ ​ — Total ​ 5,326,515 ​ 5,330,118 ​ 1,803,825 ​ 487,230 ​ 5,425,577 ​ 45,135,646 ​ 16,539,503 ​ 2,132,101 ​ 11,822,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (48,787) ​ ​ (3,676,739) ​ ​ (14,922) ​ ​ — ​ ​ (1,315,188) ​ ​ (22,246,505) ​ ​ (4,888,594) ​ ​ (14,923) ​ ​ (141,928) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,277,728 Ps. 1,653,379 Ps. 1,788,903 Ps. 487,230 Ps. 4,110,389 Ps. 22,889,141 Ps. 11,650,909 Ps. 2,117,178 Ps. 11,680,684 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ MDP Expenditures Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2020 ​ revenues ​ revenues ​ revenues ​ amortization ​ Income ​ segment ​ segment ​ Expenditures ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 1,278,255 Ps. 479,322 Ps. 802,470 Ps. 122,507 Ps. 445,952 Ps. 6,479,365 Ps. 1,367,347 Ps. 852,740 Ps. 3,870,329 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 117,218 ​ 27,159 ​ 29,409 ​ 44,780 ​ 21,587 ​ 1,414,504 ​ 449,606 ​ 36,121 ​ 1,257,321 Mazatlán ​ 211,184 ​ 37,431 ​ 24,704 ​ 18,699 ​ 63,103 ​ 1,358,969 ​ 162,731 ​ 32,655 ​ 548,185 Zihuatanejo ​ 98,645 ​ 18,360 ​ 45,984 ​ 19,091 ​ 12,961 ​ 623,522 ​ 130,925 ​ 56,389 ​ 553,611 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 215,728 ​ ​ 46,049 ​ ​ 30,679 ​ ​ 25,274 ​ ​ 50,038 ​ ​ 942,529 ​ ​ 172,428 ​ ​ 46,111 ​ ​ 707,619 Culiacan ​ 359,562 ​ ​ 51,732 ​ ​ 68,142 ​ ​ 20,887 ​ ​ 92,341 ​ ​ 1,176,640 ​ ​ 208,282 ​ ​ 68,737 ​ ​ 628,208 Durango ​ 79,515 ​ ​ 11,083 ​ ​ 50,203 ​ ​ 8,259 ​ ​ 10,220 ​ ​ 361,233 ​ ​ 130,170 ​ ​ 51,282 ​ ​ 253,402 San Luis Potosi ​ 108,045 ​ ​ 28,508 ​ ​ 58,189 ​ ​ 21,569 ​ ​ 34,648 ​ ​ 764,159 ​ ​ 507,738 ​ ​ 58,489 ​ ​ 677,976 Tampico ​ 74,330 ​ ​ 17,414 ​ ​ 67,530 ​ ​ 9,920 ​ ​ 10,157 ​ ​ 459,542 ​ ​ 173,952 ​ ​ 75,441 ​ ​ 385,514 Torreon ​ 94,892 ​ ​ 17,425 ​ ​ 12,233 ​ ​ 10,605 ​ ​ 23,661 ​ ​ 427,761 ​ ​ 145,686 ​ ​ 12,428 ​ ​ 288,688 Zacatecas ​ 71,292 ​ ​ 10,512 ​ ​ 7,480 ​ ​ 8,024 ​ ​ 20,756 ​ ​ 278,600 ​ ​ 104,243 ​ ​ 29,634 ​ ​ 212,775 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 199,685 ​ ​ 37,736 ​ ​ 27,949 ​ ​ 12,717 ​ ​ 60,241 ​ ​ 685,696 ​ ​ 251,677 ​ ​ 32,356 ​ ​ 376,574 Reynosa ​ 58,010 ​ ​ 11,500 ​ ​ 55,366 ​ ​ 9,553 ​ ​ 9,171 ​ ​ 724,866 ​ ​ 445,447 ​ ​ 59,569 ​ ​ 596,461 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 110,299 ​ ​ — ​ ​ 40,301 ​ ​ (8,609) ​ ​ 498,674 ​ ​ 201,062 ​ ​ 187 ​ ​ — Hilton Garden Inn ​ ​ — ​ ​ 32,614 ​ ​ — ​ ​ 11,430 ​ ​ (6,918) ​ ​ 297,470 ​ ​ 31,397 ​ ​ 3,628 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 56,454 ​ ​ — ​ ​ 23,621 ​ ​ 24,082 ​ ​ 494,223 ​ ​ 277,183 ​ ​ 107,952 ​ ​ — Other ​ — ​ ​ 2,671,873 ​ ​ — ​ ​ 36,688 ​ ​ 1,621,773 ​ ​ 18,275,746 ​ ​ 6,327,815 ​ ​ 10,699 ​ ​ — Total ​ 2,966,361 ​ 3,665,471 ​ 1,280,338 ​ 443,925 ​ 2,485,164 ​ 35,263,499 ​ 11,087,689 ​ 1,534,419 ​ 10,356,663 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (23,803) ​ ​ (2,494,432) ​ ​ (26,469) ​ ​ (8,581) ​ ​ (763,696) ​ ​ (17,071,919) ​ ​ (3,722,356) ​ ​ (28,634) ​ ​ (127,007) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 2,942,558 Ps. 1,171,039 Ps. 1,253,869 Ps. 435,344 Ps. 1,721,468 Ps. 18,191,580 Ps. 7,365,333 Ps. 1,505,785 Ps. 10,229,656 ​

Revenues

Revenues	12 Months Ended
	Dec. 31, 2022
Revenues
Revenues	26. Revenues According to the General Airports Law on Airports and its regulations, Company revenues are classified as aeronautical services and non-aeronautical services. ​ Aeronautical services include those services provided to airlines and passengers as well as complementary services. ​ Non-aeronautical services include those services that are not essential for operating an airport, such as the lease of commercial premises, restaurants and banks. ​ Revenues generated by aeronautical services are under a price regulation system administered by the Ministry of Infrastructure Communications and Transportation for airport concessions, which establishes a maximum rate (TM) for each year in a five-year period. The TM is the maximum amount of revenue 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. ​ Non-aeronautical services are not covered by the regulation system administered by the Ministry of Infrastructure Communications and Transportation. However, in some cases, they may be regulated by other authorities, as is the case with revenues generated from the operation of parking lots. ​ Under the General Airports Law and its regulations, revenues generated from the operation of parking lots are considered aeronautical revenues. For purposes of these financial statements, such revenues are classified as non-aeronautical. ​ Following is a detail of the composition of revenues of the Company, using the classification established by the General Airports Law and its related regulations, with the exception of non-aeronautical revenues as mentioned in the preceding paragraph: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Aeronautical services: ​ ​ ​ ​ Domestic TUA ​ Ps. 4,791,166 Ps. 3,422,714 Ps. 1,857,551 International TUA ​ ​ 1,375,479 ​ 1,169,292 ​ 542,933 Landing charges ​ ​ 269,796 ​ 206,114 ​ 147,387 Platform for embarking and disembarking ​ ​ 185,785 ​ 134,436 ​ 90,257 Aircraft parking charges on extended stay or overnight ​ ​ 42,922 ​ 36,539 ​ 31,905 Domestic and international passenger and carry-on baggage check ​ ​ 63,682 ​ 52,998 ​ 29,688 Aerocars and jetways ​ ​ 28,168 ​ 22,395 ​ 19,920 Other airport services, leases and regulated access rights (2) ​ ​ 298,545 ​ 233,240 ​ 222,917 Total revenues from aeronautical services ​ Ps. 7,055,543 Ps. 5,277,728 Ps. 2,942,558 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Non-aeronautical services: ​ ​ ​ Commercial activities ​ ​ ​ Car parking charges Ps. 340,095 Ps. 217,728 Ps. 126,818 Advertising (1) ​ 73,579 ​ ​ 70,338 ​ ​ 59,695 Retail operations (1) ​ 124,726 ​ ​ 86,128 ​ ​ 64,486 Food and beverage (1) ​ 176,844 ​ ​ 120,148 ​ ​ 87,499 Car rental operators (1) ​ 205,019 ​ ​ 142,651 ​ ​ 111,037 Time share developers (1) ​ 16,960 ​ ​ 13,557 ​ ​ 12,683 Financial services (1) ​ 13,013 ​ ​ 8,355 ​ ​ 7,853 Communication and services (1) ​ 16,350 ​ ​ 18,137 ​ ​ 17,800 Services to passenger ​ 5,232 ​ ​ 3,561 ​ ​ 3,281 VIP lounges ​ 80,933 ​ ​ 49,381 ​ ​ 36,538 Other services ​ 59,152 ​ ​ 49,593 ​ ​ 44,300 Total revenue from commercial activities ​ 1,111,903 ​ ​ 779,577 ​ ​ 571,990 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diversification activities: ​ ​ ​ ​ ​ Hotel services ​ 325,495 ​ ​ 221,728 ​ ​ 141,890 OMA Carga ​ 329,793 ​ ​ 257,210 ​ ​ 183,382 Real estate services ​ 26,364 ​ ​ 19,721 ​ ​ 16,499 Industrial services ​ 73,760 ​ ​ 63,737 ​ ​ 51,272 Other services ​ 10,858 ​ ​ 6,889 ​ ​ 7,547 Total diversification activities ​ 766,270 ​ ​ 569,285 ​ ​ 400,590 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Complementary activities ​ ​ ​ ​ ​ Leasing of space (1) ​ 118,851 ​ ​ 122,639 ​ ​ 85,729 Access rights ​ 24,892 ​ ​ 21,316 ​ ​ 15,819 Checked baggage inspection ​ 198,336 ​ ​ 150,238 ​ ​ 86,491 Other services ​ 9,550 ​ ​ 10,324 ​ ​ 10,420 Total of complimentary activities ​ 351,629 ​ ​ 304,517 ​ ​ 198,459 Total revenue from non-aeronautical services Ps. 2,229,802 Ps. 1,653,379 Ps. 1,171,039 (1) Revenues from commercial activities and ancillary services are generated primarily from operating leases entered into by the Company. The leases are based on a monthly rent (which generally increases annually based on the NCPI) and/or the higher of a guaranteed minimum monthly rent and a percentage of the lessee’s monthly income. The monthly rent and minimum guaranteed monthly rent are included in the caption “Commercial activities” in the table above and in supplemental income. ​ Approximately 75% of consolidated revenues for the years ended December 31, 2022, 2021 and 2020, generated by the Monterrey, Acapulco, Mazatlán, Culiacán, Chihuahua, Ciudad Juárez, and San Luis de Potosí Airports.

Cost of services

Cost of services	12 Months Ended
	Dec. 31, 2022
Cost of services
Cost of services	27. Cost of services ​ The cost of services is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Wages and salaries Ps. 281,460 Ps. 229,358 Ps. 228,993 Maintenance ​ 145,931 ​ 142,069 ​ 124,563 Security and insurance ​ 142,147 ​ 128,299 ​ 134,774 Utilities (electric, cleaning and water) ​ 166,280 ​ 144,727 ​ 122,961 Building lease ​ 8,609 ​ 2,015 ​ 2,543 Allowance for doubtful accounts ​ 4,711 ​ 646 ​ 17,738 Cost of hotel service ​ 70,319 ​ 44,282 ​ 30,650 Equipment lease, fees and others ​ 104,181 ​ 90,711 ​ 103,736 ​ Ps. 923,638 Ps. 782,107 Ps. 765,958 ​

Subsequent event

Subsequent event	12 Months Ended
	Dec. 31, 2022
Subsequent event
Subsequent event	28. Subsequent event ​ On February 16, 2023, GACN reported that, firther to the resolutions adopted at the General Ordinary Stockholders’ Meeting held on February 13, 2023 declaring a cash dividend in the amount of up to Ps. 1,450,000 , the Board of Directors, exercising the powers granted by the Meeting, determined the payment of a dividend in the amount of Ps. 1,450,000 with a payment date of March 2, 2023. On March 10, 2023, GACN completed the placement of sustainability-linked Debt Securities for a total of Ps.3,200,000 in two tranches, one at a variable rate and the other at a fixed rate. The variable rate tranche, in the amount of Ps.640,000, matures in 3.4 years and bears interest at 28-day TIIE plus 22 basis points. The fixed rate tranche, in the amount of Ps. The proceeds of the issuance were used to repay Ps. 1,200,000 of short-term bank debt, amortize in full the Debt Securities with ticker: OMA13 for Ps. 1,500,000 , and the remainder for general corporate purposes, including for possible investments, which had not been defined at that date ​ On April 21, 2023, GACN reported that, further to the resolutions adopted at the Annual General Ordinary Stockholders’ Meeting held on April 21, 2023 approved a cash dividend in the amount of Ps.2,300,000, to be paid in two installments: the first installment of Ps.1,800,000 no later than June 30, 2023, and a second installment of Ps.500,000, no later than September 30, 2023.

Authorization for the issuance

Authorization for the issuance of the consolidated financial statements	12 Months Ended
	Dec. 31, 2022
Authorization for the issuance of the consolidated financial statements
Authorization for the issuance of the consolidated financial statements	29. Authorization for the issuance of the consolidated financial statements ​ The Company’s consolidated financial statements were authorized for issuance on April 1, 2023, by the Chief Executive Officer, Ricardo Dueñas Espriu and Ruffo Pérez Pliego del Castillo, General Director of Administration and Finance and, consequently do not reflect the events occurred after that date. The consolidated financial statements as of December 31, 2021, were approved by the Annual Stockholders’ Meeting held on April 21, 2022.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Application of new and revised International Financial Reporting Standards	​ a. Adoption of new and revised International Financial Reporting Standards ​ I. Application of new and modified International Financing Reporting Standards (“IFRSs” or “IAS”) that are mandatorily effective for the accounting period beginning on or after 2022. ​ In the current year, the Company has applied a number of amendments to IFRS Accounting Standards issued by the International Accounting Standards Board (IASB) that are mandatorily effective for the accounting period starting on or after 1 January 2022. Their adoption has not had any material impact on the disclosures or on the amounts reported in these financial statements. ​ Amendments to IFRS 3 Reference to the Conceptual Framework ​ The Company has adopted the amendments to IFRS 3 Business Combinations for the first time in the current year. The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Framework. They also add to IFRS 3 a requirement that, for obligations within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets, an acquirer applies IAS 37 to determine whether at the acquisition date a present obligation exists as a result of past events. For a levy that would be within the scope of IFRIC 21 Levies, the acquirer applies IFRIC 21 to determine whether the obligating event that gives rise to a liability to pay the levy has occurred by the acquisition date. Amendments to IAS 16 Property, Plant and Equipment— Proceeds before Intended Use ​ The Company has adopted the amendments to IAS 16 Property, Plant and Equipment for the first time in the current year. The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced before that asset is available for use, The amendments also clarify the meaning of 'testing whether an asset is functioning properly’. IAS 16 now specifies this as assessing whether the technical and physical performance of the asset is such that it is capable of being used in the production or supply of goods or services, for rental to others, or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements shall disclose the amounts of proceeds and cost included in profit or loss that relate to items produced that are not an output of the entity’s ordinary activities, and which line item(s) in the statement of comprehensive income include(s) such proceeds and cost. Annual Improvements to IFRS Accounting Standards 2018-2021 Cycle ​ The Company has adopted the amendments included in the Annual Improvements to IFRS Accounting Standards 2018-2020 Cycle for the first time in the current year. The Annual Improvements include amendments to four standards. IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 9 Financial Instruments The amendment clarifies that in applying the ‘10 per cent’ test to assess whether to derecognize a financial liability, an entity includes only fees paid or received between the entity (the borrower) and the lender, including fees paid or received by either the entity or the lender on the other’s behalf. ​ ​ IFRS 16 Leases – The amendment removes the illustration of the reimbursement of leasehold improvements. ​ II. New and modified IFRS Standards in issue but not yet effective ​ At the date of authorization of these financial statements, the Company has not applied the following new and modified IFRS Standards that have been issued but are not yet effective: ​ ​ Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2) Amendments to IAS 1 ​ Classification of Liabilities as Current or Non-current. (1) Amendments to IAS 1 and IFRS Practice Statement 2 ​ Disclosure of Accounting Policies (2) Amendments to IAS 8 ​ Definition of Accounting Estimates (1) Amendments to IAS 12 ​ Deferred Tax related to Assets and Liabilities arising from a Single Transaction. (1) ​ 1) Effective for annual periods beginning on January 1, 2023 2) Effective day has not yet been defined by the IASB. ​ Management does not expect that the adoption of these and modifications will have a significant impact on the consolidated financial statements of the Company.
Foreign currency transactions	​ b. Foreign currency transactions ​ Foreign currency transactions are recorded at the exchange rate in effect at the date of the transaction date. Monetary assets and liabilities denominated in foreign currency are translated into Mexican pesos at the exchange rate prevailing at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. ​ Exchange fluctuations are recorded in profit or loss, except for exchange differences on foreign currency borrowings relating to assets under construction for future productive use, which are included in the cost of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings.
Cash and cash equivalents	​ c. Cash and cash equivalents ​ Cash and cash equivalents consist mainly of bank deposits in checking accounts and short-term investments, highly liquid and easily convertible into cash, maturing within three months as of their acquisition date, which are subject to immaterial value change risks. Cash is stated at nominal value and cash equivalents are measured at fair value.
Financial instruments	​ d. Financial instruments ​ Financial assets and financial liabilities are recognized in the Company’s statement of financial position when the Company becomes a party to the contractual provisions of the instrument. ​ Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. ​
Financial assets	Financial assets ​ All purchases or sales of financial assets in the ordinary course of business are recognized and derecognized on a trade date basis. Purchases or sales in the ordinary course of business are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. ​ 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. ​ As of December 31, 2022, 2021 and 2020, all of the Company’s financial assets have been recognized at amortized cost. ​ i) Amortized cost and effective interest method ​ The effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. ​ The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and amounts paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) excluding expected credit losses, through the expected life of the debt instrument, or, where appropriate, a shorter period, to the gross carrying amount of the debt instrument on initial recognition. ​ The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using the effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. The gross carrying amount of a financial asset is the amortized cost of a financial asset before adjusting for any loss allowance. ​ ii) Financial assets at fair value through other comprehensive income (FVTOCI) ​ Financial assets at fair value through other comprehensive income are those whose business model is based on obtaining contractual cash flows and selling financial assets, in addition to their contractual conditions giving rise, on specified dates, to cash flows that they are only payments of the principal and interest on the outstanding principal amount. As of December 31, 2022, the Company does not have financial assets at fair value through other comprehensive income. ​ iii) Financial assets at fair value through profit or loss (FVTPL) ​ Financial assets are classified at fair value through profit or loss when the financial asset is held for trading, or it is designated as fair value through profit or loss. As of December 31, 2022, 2021 and 2020, the Company does not have financial assets at fair value through profit. ​ Impairment of 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, trade receivables and contract assets. 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 recognizes lifetime expected credit losses (ECL) for trade receivables and contract assets. The expected credit losses on these financial assets are estimated using a provision matrix based on the Company’s historical credit loss experience, adjusted for factors that are specific to the debtors, including general economic conditions. ​ 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. ​ Significant increase in credit risk ​ In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Company compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Company considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ​ i) 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 ● The 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. ​ ii) 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. ​ iii) Write-off policy ​ The Company writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placed under liquidation or bankruptcy proceedings. Any recoveries made are recognized in profit or loss. ​ iv) Measurement and recognition of expected credit losses ​ According to IFRS 9, the Company recognizes a provision of expected credit losses in the financial assets such as trade receivables and other financial assets. The expected credit losses on these financial assets are estimated from the initial recognition of the asset at each reporting date, using as a reference the past experience of the Company’s credit losses, adjusted for factors that are specific to the debtors or groups of debtors, the general economic conditions and an assessment of both, management and conditions existing as of the reporting date, including the time value of money where appropriate. ​ The measurement of expected credit losses is a function of the probability of default, loss due to a default (i.e., the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss due to a default is based on historical data adjusted by forward-looking information as described above. As for the exposure at default for financial assets, this is represented by the assets’ gross carrying amount at the reporting date. ​ For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the Company expects to receive, discounted at the original effective interest rate. ​ Derecognition of financial assets ​ The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires, or when it transfers to another entity the financial asset and substantially all the risks and rewards of ownership of the asset. ​ On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. ​ Financial liabilities and equity ​ Classification as debt or equity ​ Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. ​ Equity instruments ​ An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. ​ The Company records a reserve for the repurchase of shares from amounts appropriated from retained earnings, to strengthen the supply and demand of its shares in the stock market, as permitted by Mexican Securities Law. The shareholders’ meeting authorizes the maximum disbursement for the repurchase of shares to be used for this activity in each period between said meeting and the following, in which the application of results is approved and made. ​ At the time of a purchase, shares are converted into treasury shares and become part of the shareholders’ equity at the purchase price; one part of the capital stock to the historical value, and the remainder to the reserve to repurchase shares. ​ Financial liabilities ​ All financial liabilities are measured subsequently at amortized cost using the effective interest method or at FVTPL. ​ Other financial liabilities ​ Other financial liabilities, including loans, bond issuances and debt with lenders and trade creditors and other payables are valued initially at fair value, represented generally by the consideration transferred, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. ​ Derecognition of financial liabilities ​ The Company derecognizes financial liabilities when, and only when, the obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in results. ​ When a financial liability measured at amortized cost is modified without a derecognition, the Company recognizes a gain or loss in the modification, which is calculated as the difference between the amortized cost at the date of the refinancing and the cash flows with the new terms of financing discounted at the effective interest rate of the original debt. In addition, when the Company refinancing the transaction and the previous liability qualifies to be derecognized, the costs incurred in the refinancing are recognized immediately in results at the date of the termination of the previous financial liability.
Property, leasehold improvements and equipment, net	​ e. Property, leasehold improvements and equipment, net ​ Expenditures for property, leasehold improvements and equipment acquired are carried at acquisition cost. Depreciation is recognized so as to write off the cost or deemed cost of assets (other than freehold land and properties under construction). Depreciation of property, leasehold improvements and equipment is calculated using the straight-line method over the useful life of the asset. Depreciation begins in the month in which the asset is placed in service. The useful lives of assets are as follows: ​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3 ​ The depreciation of property, leasehold improvements and equipment is recorded in results. ​ Disposal of assets ​ The gain or loss on the sale or retirement of an item of property and equipment is calculated as the difference between the proceeds from the sale and the carrying value of the asset and is recognized in income when all risks and rewards of ownership of the asset is transferred to the buyer, which generally occurs when ownership of the asset is transferred to the buyer. ​ Replacements or renewals of a component of property or equipment that extend the useful life of the asset, or its economic capacity are recognized as an increase to property and equipment, with the subsequent write-off or derecognition of the assets replaced or renewed. ​ Construction in progress for leasehold improvement ​ Construction in progress for leasehold improvement is carried at cost less any recognized impairment loss. Cost includes professional fees and, in the case of qualifying assets, borrowing costs capitalized in accordance with the Company’s accounting policy. Such properties are transferred to the appropriate categories of property and equipment when completed and ready for intended use. The depreciation of these assets, as well as other properties, begins when the assets are ready for use. ​ Subsequent costs ​ Subsequent costs form part of the value of the asset or are recognized as a separate asset only when it is probable that such disbursement represents an increase in productivity, capacity, efficiency or an extension of the life of the asset and the cost of the item can be determined reliably. All other expenses, including repairs and maintenance are recognized in comprehensive income as incurred.
Leases	​ f. Leases ​ - As lessor ​ Leases for which the Company is a lessor are classified as financial leases or operating leases. Whenever the terms of the lease transfer substantially all risks and rewards of ownership in the lessee, the contract is classified as a financial lease. All other leases are classified as operating leases. ​ Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. ​ Amounts due from lessees under finance leases are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Group’s net investment outstanding in respect of the leases. ​ - As lessee ​ The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. ​ The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company's incremental borrowing rate. ​ Lease payments included in the measurement of the lease liability comprise in: ​ ● Fixed payments, (including in-substance fixed payments, less any lease incentives receivable. ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. ● The amount expected to be payable by the lessee under a residual value guarantee. ● The exercise price of purchase options if the lessee is reasonably certain to exercise the options, and ● Payments of penalties for terminating the lease if the lease term reflects the exercise of an option to terminate the lease. ​ The lease liability is presented as a separate line in the consolidated statement of financial position. ​ The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. ​ The Company remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: ​ - The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. - The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). - A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. ​ The Company did not make any such adjustments during the periods presented. ​ Right-of-use assets ​ Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfer’s ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. ​ The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. ​ The right-of-use assets are presented as a separate line in the consolidated statement of financial position. ​ The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the “Property, Plant and Equipment’ policy.
Guarantee deposits	​ g. Guarantee deposits ​ Guarantee deposits correspond to amounts received from lessees to guarantee performance under the lease. They are recorded at cost and are either returned to tenants at the end of the lease term or recognized against services unpaid by tenants. ​ Additionally, certain agreements were entered into with airlines, which established escrow deposits paid by the airlines to guarantee their obligation for payment of the amounts collected from passengers for the Airport Use Fee (Tarifa de Uso de Aeropuertos ​ If the payment obligations are not met, the Company may immediately exercise the guarantees and utilize the funds. The aforementioned escrow deposits are recorded at cost.
Borrowing costs	​ h. Borrowing costs ​ Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets is substantially ready for their intended use or sale.
Investment in airport concessions	​ i. Investment in airport concessions ​ This item consists of the rights paid to manage, operate and, in certain cases make capital investments to 13 airports based on a concession granted by the Mexican Government through the Ministry of Infrastructure Communications and Transportation, and to use their facilities, for a 50-year ​ Investment in concessions includes the rights to use airport facilities of airport concessions and improvements to concessioned assets and represents the amount granted by the Ministry of Infrastructure Communications and Transportation to each airport concessions, plus improvements made to each individual concession since the time of grant. ​ Under all concession arrangements, (i) the grantor controls or regulates what services the Company must provide with the infrastructure, to whom it must provide them, and at what price; and (ii) the grantor controls, through ownership, any significant residual interest in the infrastructure at the end of the term of the arrangement. Accordingly, the Company classifies the assets derived from the construction, administration and operation of the service concession arrangements either as intangible assets, financial assets (accounts receivable) or a combination of both. ​ The Company classifies its concessioned assets as an intangible asset, including its improvements. ​ An intangible asset results when the operator constructs or makes improvements and is allowed to operate the infrastructure for a fixed period after construction is complete, in which the future cash flows of the operator have not been specified, because they may vary depending on the use of the asset and are therefore considered contingent. The cost of financing incurred during the construction period is capitalized. ​ Investments in airport concessions are amortized on a straight-line basis over the term of the concession, which is until 2048, or from the date of capitalization of additions or improvements considering the remaining term of the concession. ​ Revenues and costs related to construction or improvements to intangible assets subject to the Company’s airport concession with the government are recognized as revenue based on the percentage of completion method associated with the related construction costs. ​
Impairment of tangible and intangible assets	j. Impairment of tangible and intangible assets ​ Management periodically evaluates the impairment of long-lived assets in order to determine whether there is evidence that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of assets is determined, with the help of independent experts, to determine the extent of the impairment loss, if any. ​ Intangible assets with indefinite useful life and intangible assets not yet available for use are tested for impairment at least annually, and whenebver there is an indication that the asset may be impaired. ​ Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. ​ If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. ​ When an impairment subsequently reverses, the Company reverses a portion, or all of the impairment losses recognized in prior periods. When an impairment loss is reversed, the carrying amount of the asset is increased to the revised estimated value of its recoverable amount, only to the extent that the increased carrying amount does not exceed the carrying amount that would have been calculated if no impairment loss had been initially recognized for the asset in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. ​ The Company considers that each airport individually cannot be considered as a “cash generating unit” to determine the extent of the loss impairment, since the tender for the concession was made by the Mexican Government as a package of 13 airports. Therefore, licensees are obligated to operate them regardless of the results generated individually. Considering the above, the evaluation of a possible impairment loss is performed taking into account the net assets of the 13 airports taken as a whole, while the hotels and industrial park are evaluated individually.
Provisions	​ k. Provisions ​ Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, when it is probable that the Company will be required to settle the obligation, and when 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 associated with 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 the effect of the time value of money is material). ​ The main provision recognized by the Company is for major maintenance for its concessioned assets, which is classified as current or noncurrent based on the estimated time period over which it expects to settle the obligation.
Major maintenance provisions	​ l. Major maintenance provisions ​ The Company is required to perform major maintenance activities to its airports as established by the concession provided by the Mexican Government, in order to preserve the infrastructure in optimal working condition. The estimated major maintenance costs are considered in the Company’s Master Development Program, which is reviewed and updated every five years. The Company recognizes and measures the contractual obligations of major maintenance of infrastructure when accrued according to IAS 37 (Provisions, Contingent Liabilities and Contingent Assets) and IFRS Interpretation Committee 12 (Service Concession Arrangements), a portion is recorded as short-term and the remainder as long-term depending on the period in which the maintenance is expected to be performed. These contractual obligations to maintain and restore the infrastructure of airports are recognized as a provision in the consolidated statements of financial position and in the expenses of the current fiscal year, pursuant to estimates that are required to comply with the present obligation at the end of the reporting period. When the effect of the time value of money is material, the amount of the provision equals the present value of the expenditures expected to be required to settle the obligation. The carrying amount of the provision increases each period to reflect the passage of time and this increase is recognized as an expense. After initial recognition, provisions are reviewed at the end of each reporting period and adjusted to reflect current best estimates. ​ Adjustments to provisions arise from three sources: (i) revisions to estimated cash flows (both in amount and timing); (ii) changes to present value due to the passage of time; and (iii) revisions of discount rates to reflect prevailing current market conditions. ​ In periods following the initial recognition and measurement of the maintenance provision at its present value, the provision is revised to reflect estimated cash flows being closer to the measurement date. The unwinding of the discount relating to the passage of time is recognized as a financing cost and the revision of estimates of the amount and timing of cash flows is a remeasurement of the provision and charged or credited as an operating item within the consolidated statements of income and other comprehensive income. ​
Income taxes	m. Income taxes ​ Income tax expense represents the sum of the tax currently and deferred tax. Current tax is determined based on taxable profit, which differs from profit as reported in the consolidated statement of income and other comprehensive income because of items of income or expense that are taxable or deductible in periods different from when they are recognized in accounting profit. ​ Deferred income taxes are recognized for the applicable temporary differences resulting from comparing the accounting and tax values of assets and liabilities plus any future benefits from tax loss carry forwards. Except as mentioned in the following paragraph, deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for all deductible temporary differences and the expected benefit of tax losses. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. ​ Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries, except where the Company is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. ​ Deferred tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. ​ Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. The Company determined recoverability of its deferred tax assets for each subsidiary based on its projections of future taxable income, which include the Master Development Program and the maximum rates for the period 2021-2025 approved by the Ministry of Infrastructure Communications and Transportation. ​ Current and deferred income taxes are recognized as income or expense in profit or net loss, except when they relate to items recognized outside of profit or loss, as in the case of items of other comprehensive income, or other shareholders’ equity items, in which case the tax is recognized in other comprehensive income as part of the equity item involved. ​ Assets and deferred tax liabilities are offset when a legal right to offset assets with liabilities exists and when they relate to income taxes relating to the same tax authorities and the Company intends to liquidate its assets and liabilities on a net basis. ​
Employee benefits	n. Employee benefits ​ Short-term employee benefits ​ A liability is recognized for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service. ​ Certain subsidiaries are subject to payment of statutory employee profit sharing and is recorded in the results of the year in which it is incurred and presented under cost and administrative expenses in the consolidated statements of income and other comprehensive income. ​ As a result of the Income Tax Law of 2014, as of December 31, 2022 and 2021, the PTU is determined based on taxable income according to section I of article 9 of the same Law. ​ Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for the related services. ​ Benefits from retirement and termination ​ Payments to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions. ​ For defined benefit retirement benefit plans for termination and seniority premium, the cost of providing benefits is determined using the projected unit credit method, with actuarial valuations being carried out at the end of each annual reporting period. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset ceiling (if applicable) and the return on plan assets (excluding interest), is reflected immediately in the consolidated financial statements with a charge or credit recognized in other comprehensive income in the period in which they occur. ​ Remeasurement recognized in other comprehensive income may be reclassified directly to retained earnings but will not be reclassified to profit or loss. Past service cost is recognized in profit or loss in the period of a plan amendment. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset. Defined benefit costs are categorized as follows: ​ ● Service cost (including current service cost, past service cost, as well as gains and losses on curtailments and settlements) ​ ● Net interest expense or income ● Remeasurement ​ The Company presents the first two components of defined benefit costs in the consolidated statements of income and other comprehensive income in the line items cost of services and administrative expenses. Curtailment gains and losses are accounted for as past service costs. ​ The retirement benefit obligation recognized in the consolidated statement of financial position represents the actual deficit or surplus in the Company’s defined benefit plans. Any surplus resulting from this calculation is limited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans. ​ A liability for a termination benefit is recognized at the earlier of when the Company can no longer withdraw the offer of the termination benefit and when the Company recognizes any related restructuring costs. ​
Revenue recognition	o. Revenue recognition ​ The revenues are recognized at the fair value of the consideration received or receivable, net of any discount. The Company applies a 5-step approach to revenue recognition: ​ ● Step 1: Identify the contract(s) with a customer. ● Step 2: Identify the performance obligations in the contract. ● Step 3: Determine the transaction price. ● Step 4: Allocate the transaction price to the performance obligations in the contract. ● Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. ​ Under this scope, the Company recognizes revenue when (or as) a performance obligation is satisfied, i.e., when “control” of the goods or services underlying the particular performance obligation is transferred to the customer. ​ Revenues are mainly generated from the delivery of aeronautical and non-aeronautical services. ​ Aeronautical services ​ Consist mainly of revenues generated from activities related to services provided to airlines and passengers. These revenues are subject to a system of prices regulated by the Ministry of Infrastructure Communications and Transportation, which establishes a maximum rate for such aeronautical and complementary services provided at each airport. Such revenues are recognized when the related services are rendered. ​ With the objective of increasing demand for aeronautical traffic at its airports, the Company implemented an incentive program to its airline customers linked to an increase in airline traffic and the opening of new routes, which is subject to certain restrictions. These incentives are recorded as a reduction of revenues over the period they are provided to clients (see note 26). ​ Non-aeronautical services ​ Consist mainly of the leasing of commercial spaces in airport terminals (different from spaces occupied by airlines that are essential for their operation), revenues from the operation of parking lots, advertising, fees from access to third parties that provide catering services and other services at airports. Spaces in the airport terminals are rented through operating lease agreements that contain either fixed monthly rent (increased annually based on the National Consumer Price Index (“NCPI”)) or fees based on a minimum monthly fee or a percentage of the monthly income of the lessee, whichever is higher (contingent rent). The fixed portion of lease revenues is recognized when the services are rendered or based on the terms of the related lease. ​ Contingent rentals received from the percentage of monthly sales from the Company’s leases are recognized in income once the contingency is met. Therefore, during the year, the percentage of lessee monthly revenues is recognized in the following month, once the Company has received information related to its tenants’ revenues. Though each year reported includes twelve months of revenues, this accounting treatment results in a one-month one-month ​ The Company’s policy for recognition of revenue from operating leases is described in detail, in subparagraph f) of this note (the Company as lessor). ​ Hotel services revenues ​ Revenues are recognized when the services are rendered. ​ Construction services and costs of improvements to concessioned assets ​ Under IFRIC 12 ( Service Concession Arrangements ​ The cost for construction services is determined according to the cost the Company would incur in the construction or improvements based on the investments included in the Master Development Program, for which, through a tender offer, the Company contracts third parties to perform. The revenue amount and cost are equivalent because the Company does not obtain any profit margin for the construction and consider that the costs incurred are paid at market prices. ​
Basic and diluted earnings per share	p. Basic and diluted earnings per share ​ Basic earnings per share are computed by dividing net income of the controlling interest by the weighted average number of common shares outstanding during the year. The Company does not have potentially dilutive shares.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Summary of useful lives of assets	​ ​ ​ ​ ​ Useful ​ ​ Life (years) Improvement in leased assets 20 Machinery and equipment 10 Furniture and office equipment 10 Transportation equipment 4 Computer equipment 3.3 ​

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents.
Schedule of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Ps. 3,335,384 Ps. 5,986,217 Ps. 2,360,422 Cash equivalents: ​ ​ ​ ​ ​ ​ Bank notes ​ — ​ — ​ 598,382 Money market investment funds ​ 1,036 ​ 947 ​ — ​ Ps. 3,336,420 Ps. 5,987,164 Ps. 2,958,804

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts receivable
Schedule of accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Receivables Ps. 1,278,510 Ps. 1,106,002 Ps. 854,402 Allowance for doubtful accounts (note 7 b.) ​ (12,400) ​ (20,332) ​ (20,759) ​ Ps. 1,266,110 Ps. 1,085,670 Ps. 833,643 ​
Schedule of percentage of principal customers among total accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ % % ​ % Accounts receivable: ​ Aeroenlaces Nacionales, S. A. de C. V. 31.3 ​ 35.8 ​ 33.0 Concesionaria Vuela Compañía de Aviación, S.A.P.I. de C.V. 27.0 ​ 24.0 ​ 28.1 Aerolitoral, S. A. de C. V. 9.0 ​ 8.8 ​ 9.0 Aerovías de México, S. A. de C.V. 11.9 ​ 10.4 ​ 4.7
Schedule of percentage of revenue from principal customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 ​ ​ % ​ % ​ % Revenues by client: Aerolitoral, S. A. de C. V. 6.9 8.1 10.5 Aeroenlaces Nacionales, S. A. de C. V. 27.6 28.5 21.0 ABC Aerolíneas, S. A. de C. V. — — 4.2 Concesionaria Vuela Compañía de Aviación, S. A. P. I. de C. V. 20.1 19.3 17.4 Aerovías de México, S. A. de C. V. 8.3 6.8 4.7 ​
Schedule of changes in allowance for doubtful accounts	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Beginning balance Ps. 20,332 Ps. 20,759 Ps. 8,992 Increase ​ 4,711 ​ 646 ​ 18,342 Cancellation ​ ​ (12,643) ​ ​ — ​ ​ (5,542) Write-off ​ — ​ (1,073) ​ (1,033) Ending balance Ps. 12,400 Ps. 20,332 Ps. 20,759 ​
Schedule of aging of trade accounts receivable past due but not reserved	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Airports Others Total ​ ​ ​ ​ Gross book value Ps. 1,213,857 Ps. 52,253 Ps. 1,266,110 Collateral ​ ​ 1,419,109 ​ 29,363 ​ 1,448,472 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Probability of default in range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ Loss due to default range ​ ​ 0% - 100% ​ ​ 0% - 100% ​ ​ ​ Beginning balance of impairment of account receivable ​ Ps. 16,894 ​ Ps. 3,438 ​ Ps. 20,332 Increase in the provision ​ ​ 4,195 ​ ​ 516 ​ ​ 4,711 Write-off ​ (9,084) ​ ​ (3,559) ​ ​ (12,643) Ending balance Ps. 12,005 ​ Ps. 395 ​ Ps. 12,400

Other accounts receivable and_2

Other accounts receivable and prepaid expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Other accounts receivable and prepaid expenses.
Schedule of other accounts receivable and prepaid expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prepaid expenses Ps. 41,132 Ps. 33,180 Ps. 59,033 Guarantee deposits ​ 6,987 ​ 6,952 ​ 6,167 Others ​ 1,520 ​ 2,201 ​ 1,375 ​ Ps. 49,639 Ps. 42,333 Ps. 66,575

Property, leasehold improveme_2

Property, leasehold improvements and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, leasehold improvements and equipment
Schedule of property, leasehold improvements and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Net carrying value: ​ ​ ​ Land (see note 10) Ps. 1,426,363 Ps. 1,709,508 Ps. 1,709,508 Leasehold improvements ​ 910,312 ​ 857,274 ​ 854,829 Machinery and equipment ​ 41,297 ​ 53,600 ​ 72,867 Furniture and office equipment ​ 50,106 ​ 22,786 ​ 27,940 Transportation equipment ​ 38 ​ 51 ​ 287 Computer equipment ​ 6,136 ​ 5,857 ​ 2,838 Construction in progress for leasehold improvements ​ 131,843 ​ 75,220 ​ 32,200 ​ Ps. 2,566,095 Ps. 2,724,296 Ps. 2,700,469 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Machinery ​ Furniture ​ ​ ​ ​ ​ ​ ​ in progress of ​ ​ ​ ​ ​ ​ ​ ​ Leasehold ​ and ​ and office ​ Transportation ​ Computer ​ leasehold ​ ​ ​ Cost ​ Land ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment ​ improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2020 Ps. 1,709,508 ​ 1,058,546 ​ 206,345 ​ 159,735 ​ 21,655 ​ 67,575 ​ 29,025 ​ 3,252,389 Acquisitions ​ — ​ ​ — ​ ​ 8,380 ​ ​ 440 ​ ​ — ​ ​ 3,973 ​ ​ 134,821 ​ ​ 147,614 Transfer ​ — ​ 130,420 ​ — ​ — ​ — ​ — ​ (130,420) ​ — Other ​ — ​ — ​ — ​ (206) ​ — ​ (3,097) ​ (1,226) ​ (4,529) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ 1,709,508 ​ 1,188,966 ​ 214,725 ​ 159,969 ​ 21,655 ​ 68,451 ​ 32,200 ​ 3,395,474 Acquisitions ​ — ​ ​ 463 ​ ​ 208 ​ ​ 1,908 ​ ​ — ​ ​ 5,023 ​ ​ 114,129 ​ ​ 121,731 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (2,393) ​ ​ — ​ ​ — ​ ​ (2,393) Transfer ​ ​ — ​ 70,373 ​ 53 ​ 590 ​ — ​ — ​ (71,109) ​ (93) Other ​ — ​ — ​ (7,237) ​ — ​ (1,003) ​ (330) ​ — ​ (8,570) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 ​ 1,709,508 ​ 1,259,802 ​ 207,749 ​ 162,467 ​ 18,259 ​ 73,144 ​ 75,220 ​ 3,506,149 Acquisitions ​ ​ 583 ​ ​ 10,986 ​ ​ 1,473 ​ ​ 38,886 ​ ​ — ​ ​ 3,170 ​ ​ 182,766 ​ ​ 237,864 Disposals ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (45) ​ ​ — ​ ​ (45) Reclassification to improvements (note 10) ​ ​ (283,728) ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ (283,728) Transfers ​ — ​ 113,155 ​ — ​ ​ — ​ — ​ — ​ (113,155) ​ — Other ​ — ​ (1,697) ​ 1,315 ​ — ​ — ​ — ​ (12,988) ​ (13,370) Balance as of December 31, 2022 Ps. 1,426,363 Ps. 1,382,246 Ps. 210,537 Ps. 201,353 Ps. 18,259 Ps. 76,269 Ps. 131,843 Ps. 3,446,870 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ ​ ​ ​ ​ ​ ​ progress of ​ ​ ​ Accumulated ​ Leasehold ​ Machinery and office ​ Transportation ​ Computer leasehold ​ ​ ​ Depreciation ​ improvements ​ equipment ​ equipment ​ equipment ​ equipment improvements ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2020 Ps. (272,461) ​ (122,734) ​ (124,630) ​ (20,100) ​ (65,363) ​ — ​ (605,288) Depreciation ​ (61,676) ​ (19,124) ​ (7,720) ​ (1,268) ​ (2,532) ​ — ​ ​ (92,320) Disposals ​ — ​ — ​ — ​ — ​ — ​ — ​ — Other ​ — ​ ​ — ​ ​ 321 ​ ​ — ​ ​ 2,282 ​ ​ — ​ ​ 2,603 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2020 ​ (334,137) ​ (141,858) ​ (132,029) ​ (21,368) ​ (65,613) ​ — ​ (695,005) Depreciation ​ (68,391) ​ (19,347) ​ (7,652) ​ (64) ​ (2,027) ​ — ​ ​ (97,481) Disposals ​ ​ — ​ 7,056 ​ — ​ 2,446 ​ — ​ — ​ 9,502 Other ​ — ​ ​ — ​ ​ — ​ ​ 778 ​ ​ 353 ​ ​ — ​ ​ 1,131 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2021 ​ (402,528) ​ (154,149) ​ (139,681) ​ (18,208) ​ (67,287) ​ — ​ (781,853) Depreciation ​ (69,406) ​ (15,091) ​ (11,566) ​ (13) ​ (2,891) ​ — ​ ​ (98,967) Disposals ​ — ​ — ​ — ​ — ​ 45 ​ — ​ 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of December 31, 2022 Ps. (471,934) Ps. (169,240) Ps. (151,247) Ps. (18,221) Ps. (70,133) Ps. — Ps. (880,775)

Investment in airport concess_2

Investment in airport concessions (Tables)	12 Months Ended
	Dec. 31, 2022
Investment in airport concessions
Schedule of carrying value and changes in concessioned assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Projects completed and in operation: ​ ​ ​ Airport concessions Ps. 605,643 Ps. 605,643 Ps. 605,643 Rights to use airport facilities ​ 3,356,762 ​ 3,356,762 ​ 3,356,762 Improvements to concessioned assets (see note 15) ​ 11,873,540 ​ 9,694,492 ​ 8,594,136 Improvements to concessioned assets in progress ​ ​ 1,774,167 ​ ​ 1,303,793 ​ ​ 615,246 Accumulated amortization ​ (3,669,746) ​ (3,280,006) ​ (2,942,131) ​ Ps. 13,940,366 Ps. 11,680,684 Ps. 10,229,656 ​ The changes in investment in concessions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Investment in airport concessions ​ ​ ​ Beginning balance Ps. 14,960,690 Ps. 13,171,787 Ps. 11,917,919 Land transfer ​ ​ 283,728 ​ ​ ​ ​ ​ ​ Increase ​ 2,365,694 ​ 1,788,903 ​ 1,253,868 Ending balance ​ 17,610,112 ​ 14,960,690 ​ 13,171,787 Amortization of airport concessions: ​ ​ ​ Beginning balance ​ (3,280,006) ​ (2,942,131) ​ (2,650,808) Increase ​ (389,740) ​ (337,875) ​ (291,323) Ending balance ​ (3,669,746) ​ (3,280,006) ​ (2,942,131) Net investment in airport concessions Ps. 13,940,366 Ps. 11,680,684 Ps. 10,229,656 ​
Schedule of contractual obligations under development plan	​ ​ ​ ​ ​ Year Amount 2023 Ps. 4,597,075 2024 ​ ​ 3,142,361 2025 ​ ​ 2,798,520 ​ Ps. 10,537,956 ​

Composition of GACN (Tables)

Composition of GACN (Tables)	12 Months Ended
	Dec. 31, 2022
Composition of GACN
Schedule of information about the composition of GACN	​ ​ ​ ​ ​ ​ ​ ​ Number of ​ ​ Place of ​ subsidiaries ​ ​ incorporation and ​ December 31, Principal activity ​ operation ​ 2022, 2021, 2020 Airports Mexico 13 Hotels Mexico 2 Services Mexico 9 ​ 24 ​
Schedule of consolidated subsidiaries	​ ​ ​ ​ ​ Name of subsidiary ​ Ownership Percentage Airport services; ​ Aeropuerto de Monterrey, S. A. de C. V. 100 % Aeropuerto de Acapulco, S. A. de C. V. 100 % Aeropuerto de Mazatlán, S. A. de C. V. 100 % Aeropuerto de Zihuatanejo, S. A. de C. V. 100 % Aeropuerto de Culiacán, S. A. de C. V. 100 % Aeropuerto de Ciudad Juárez, S. A. de C. V. 100 % Aeropuerto de Chihuahua, S. A. de C. V. 100 % Aeropuerto de Torreón, S. A. de C. V. 100 % Aeropuerto de Durango, S. A. de C. V. 100 % Aeropuerto de Tampico, S. A. de C. V. 100 % Aeropuerto de Reynosa, S. A. de C. V. 100 % Aeropuerto de Zacatecas, S. A. de C. V. 100 % Aeropuerto de San Luis Potosí, S. A. de C. V. 100 % Hotels and Services: ​ Operadora de Aeropuertos del Centro Norte, S. A. de C. V. 100 % Servicios Aeroportuarios del Centro Norte, S. A. de C. V. 100 % Servicios Aero Especializados del Centro Norte, S. A. de C. V. 100 % OMA Logística, S. A. de C. V. (1) 100 % Holding Consorcio Grupo Hotelero T2, S. A. de C. V. (2) 100 % (1) Includes subsidiaries with interest in; OMA VYNMSA Aero Industrial Park, S.A. de C.V (VYNMSA) of which the Company owns 51% of the shares, Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V. with 85% and Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V. with 85% . (2) Provides hotel services and includes its subsidiaries: Servicios Complementarios del Centro Norte S.A. de C.V., with 100% of the shares, Consorcio Grupo Hotelero T2, S.A. de C.V. and Servicios Corporativos Terminal 2, S.A. de C.V. with 90% of the shares. ​

Trade accounts payable (Tables)

Trade accounts payable (Tables)	12 Months Ended
	Dec. 31, 2022
Trade accounts payable.
Schedule of trade accounts payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Suppliers and contractors Ps. 223,153 Ps. 123,330 Ps. 107,507 Customer advances ​ 46,377 ​ 58,512 ​ 91,841 Statutory employee profit sharing ​ 56,760 ​ 31,365 ​ 4,700 ​ Ps. 326,290 Ps. 213,207 Ps. 204,048

Payable taxes and other accru_2

Payable taxes and other accrued expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payable taxes and other accrued expenses
Schedule of tax payable and other accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Accrued expenses Ps. 265,358 Ps. 210,515 Ps. 172,847 Taxes payable other than income tax ​ 551,133 ​ 713,850 ​ 153,046 Accrued interest ​ 147,115 ​ 73,489 ​ 44,295 ​ Ps. 963,606 Ps. 997,854 Ps. 370,188

Short-term debt (Tables)

Short-term debt (Tables)	12 Months Ended
	Dec. 31, 2022
Short-term debt
Schedule of short-term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Bank loan with HSBC Mexico for Ps.600,000 for six months with unsecured collateral at a variable rate of TIIE 91 plus 0.60 percentage point. ​ Ps. 600,000 ​ ​ ​ Bank loan with Banco Nacional de México for Ps.400,000 for six months with unsecured collateral at a variable rate of TIIE 28 plus 1.0 percentage point. ​ ​ 400,000 ​ ​ ​ Credit line of credit with Banco Santander Mexico for Ps.200,000 for 3 months with unsecured collateral at a variable rate of TIIE rate plus 1.40 percentage point. ​ ​ 200,000 ​ ​ ​ Bank loan with Banco Nacional de México for Ps.1,000,000, for six months at a variable rate of TIIE 28 plus 1.0 percentage point. ​ ​ ​ ​ Ps. 1,000,000 Bank loan with HSBC Mexico for Ps.900,000, for six months, at a variable rate of TIIE 91 plus 0.50 percentage points. ​ ​ ​ ​ ​ 900,000 Credit line with Banco Santander Mexico for Ps.1,000,000, for six months at a variable rate TIIE 28 plus 1.55 percentage points on average. ​ ​ ​ ​ ​ 800,000 Total short-term debt ​ Ps. 1,200,000 ​ Ps. 2,700,000 ​

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2022
Long-term debt
Schedule of long-term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Debt securities issued in the Mexican market on June 16, 2014, for Ps. 3,000,000, accruing interest at a fixed rate of 6.85%, for a 7-year Ps. — Ps. — Ps. 3,000,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities issued in the Mexican market on March 26, 2013, for Ps. 1,500,000, accruing interest at a fixed rate of 6.47%, for a 10-year ​ 1,500,000 ​ 1,500,000 ​ 1,500,000 Unsecured lines of credit with Private Export Funding Corporation (supported by Ex-Im Bank) for U.S.$ 25,365 thousand maturing on December 21, 2021. As December 31, 2020, outstanding amounts were U.S.$ 678 thousand. Baggage screening equipment was pledged to secure the loan ⁽²⁾. The loan accrues interest at a three-month London Interbank Offered (“LIBOR”) rate plus 1.25 percentage points, with quarterly payments of principal. As of December 31, 2020, the interest rate was 1.49%. ​ — ​ — ​ 13,503 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities (ticker: OMA21V) issued in the Mexican market on April 16, 2021, for Ps. 1,000,000, the loan accrues interest at a TIIE 28 rate (1) plus 75 basis points for a 5-year ​ 1,000,000 ​ 1,000,000 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities (ticker: OMA21-2) issued in the Mexican market on April 16, 2021, for Ps. 2,500,000 at an annual fixed rate of 7.83%, for a 7-year ​ ​ 2,500,000 ​ ​ 2,500,000 ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Sustainability-linked notes (ticker: OMA22L) issued in the Mexican market on March 31, 2022, for Ps. 1,700,000 at a variable rate TIIE 28 days (1) ​ ​ 1,700,000 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Sustainability-linked notes (ticker OMA22-2L) issued in the Mexican market on March 31, 2022, for Ps.2,300,000 at an annual fixed rate of 9.35%, with a 7-year ​ ​ 2,300,000 ​ ​ — ​ ​ — Total long-term debt ​ 9,000,000 ​ 5,000,000 ​ 4,513,503 Less: ​ ​ ​ Financing commissions ​ (15,664) ​ (3,378) ​ (3,115) ​ ​ 8,984,336 ​ 4,996,622 ​ 4,510,388 Current portion long-term debt ​ (1,500,000) ​ — ​ (3,013,502) Long-term debt Ps. 7,484,336 Ps. 4,996,622 Ps. 1,496,886 (1) The Interbank Offering Rate in Mexico “TIIE” to the 28 and 91-days as of December 31, 2022, was 10.7605 and 10.9749 , respectively. (2) Carrying value amounts to Ps. 266,181 as of December 31, 2020, respectively, and is recorded in improvements to concessioned assets (note 10). The Company is not authorized to grant such equipment as collateral in other loans or sell them to another Company. ​
Schedule of changes in consolidated long-term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Initial debt balance Ps. 4,996,622 Ps. 4,510,388 Ps. 4,543,609 Increase in debt ​ 4,000,000 ​ 3,500,000 — Long term debt repayment ​ ​ — ​ ​ (13,967) ​ ​ (42,592) Amortization of debt securities ​ — ​ (3,000,000) ​ Payment of commissions and other expenses ​ (14,076) ​ (12,859) — Amortization of expenses ​ 1,790 ​ 12,595 2,851 Exchange rate fluctuation ​ — ​ 465 6,520 Ending balance of debt Ps. 8,984,336 Ps. 4,996,622 Ps. 4,510,388 ​

Major maintenance provision (Ta

Major maintenance provision (Tables)	12 Months Ended
	Dec. 31, 2022
Major maintenance provision.
Schedule of composition and changes of major maintenance provision	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ 2021 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,741,733 ​ Ps. 646,948 (1) Ps. (397,963) ​ Ps. 949,197 ​ Ps. 1,041,521 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ 2020 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 1,317,985 ​ Ps. 626,790 (1) Ps. (203,042) ​ Ps. 692,788 ​ Ps. 1,048,945 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ 2018 Additions Disbursements Short-term Long-term Major maintenance of concessioned assets ​ Ps. 953,896 ​ Ps. 467,793 (1) Ps. (103,704) ​ Ps. 443,570 ​ Ps. 874,415 (1) Includes Ps. 174,871 , Ps. 114,137 and Ps. 75,262 , recognized as interest cost in the consolidated statement of income and other comprehensive income, for the unwinding effect of the present value calculation as of December 31, 2022, 2021 and 2020, respectively.

Labor obligations (Tables)

Labor obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Labor obligations
Schedule of principal assumptions for actuarial valuations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Discount rate (see note 5 a.) 9.6 % 7.9 % 7.4 % Expected rate of salary increase 5.8 % 5.8 % 5.8 % Average longevity at retirement age for current employees (years) 14 14 12 Inflation 4.0 % 4.0 % 4.0 % ​
Schedule of amounts recognized in the statement of income and other comprehensive income	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Service cost: ​ ​ ​ Current service cost ​ Ps. 9,883 ​ Ps. 9,535 ​ Ps. 8,276 Net interest expense ​ 10,053 ​ 8,936 ​ 8,490 Reductions and terminations ​ ​ (2,422) ​ ​ — ​ ​ (9,131) Components of defined benefit costs recognized in profit or loss ​ 17,514 ​ 18,471 ​ 7,635 Remeasurement on the net defined benefit liability: ​ ​ ​ Actuarial gains and losses arising from changes in financial assumptions ​ (31,009) ​ 2,094 ​ 2,653 Actuarial gains and losses arising from experience adjustments ​ 9,751 ​ (6,414) ​ 10,386 Components of defined benefit costs recognized in other comprehensive income (loss) ​ (21,258) ​ (4,320) ​ 13,039 Total ​ Ps. (3,744) ​ Ps. 14,151 ​ Ps. 20,674 ​
Schedule of the amount included in the consolidated statement of financial position arising from the Company's obligation in respect of its defined benefit plans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Present value of defined benefit obligations ​ Ps. 121,477 ​ Ps. 129,199 ​ Ps. 115,691 ​
Schedule of movements in the present value of the defined benefit obligation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Present value of defined benefit obligation as of January 1, ​ Ps. 129,199 ​ Ps. 115,691 ​ Ps. 106,160 Current service cost ​ 9,883 ​ 9,535 ​ 8,276 Interest cost ​ 10,053 ​ 8,936 ​ 8,490 Reductions and terminations ​ ​ (2,422) ​ ​ — ​ ​ (9,131) Remeasurement (gains)/losses: ​ ​ ​ ​ ​ ​ Actuarial gains and losses arising from changes in financial and demographic assumptions ​ (31,009) ​ 2,094 ​ 2,653 Actuarial gains and losses arising from experience adjustments ​ 9,751 ​ (6,414) ​ 10,386 Benefits paid ​ (3,978) ​ (643) ​ (11,143) Present value of defined benefit obligation ​ Ps. 121,477 ​ Ps. 129,199 ​ Ps. 115,691 ​
Schedule of expected cash flows from pension plans and seniority premium benefits	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pensions Seniority premium ​ ​ Year ​ plan ​ benefits ​ Total 2023 ​ Ps. 559 ​ Ps. 1,294 ​ Ps. 1,853 2024 ​ 9,794 ​ 1,614 ​ 11,408 2025 ​ 289 ​ 1,547 ​ 1,836 2026 ​ 2,818 ​ 2,207 ​ 5,025 From 2027 and subsequently ​ 172,506 ​ 48,117 ​ 220,623 Total ​ Ps. 185,966 ​ Ps. 54,779 ​ Ps. 240,745

Right of use assets, net and _2

Right of use assets, net and lease liability (Tables)	12 Months Ended
	Dec. 31, 2022
Right of use assets, net and lease liability
Summary of the right-of-use assets and the lease liability	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost Buildings Other Total Balance as of January 1, 2021 Ps. 232,790 ​ Ps. 23,277 ​ Ps. 256,067 Additions ​ ​ 41,771 ​ ​ 24,754 ​ ​ 66,525 Decreases ​ ​ (29,653) ​ ​ (6,196) ​ ​ (35,849) Balance as of December 31, 2021 ​ Ps. 244,908 ​ Ps. 41,835 ​ Ps. 286,743 Remediations ​ ​ 8,687 ​ ​ 6,199 ​ ​ 14,886 Decreases ​ ​ — ​ ​ (6,990) ​ ​ (6,990) Balance as of December 31, 2022 Ps. 253,595 Ps. 41,044 Ps. 294,639 Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of January 1, 2022 Ps. (67,050) Ps. (22,562) Ps. (89,612) Depreciation of the year ​ ​ (34,060) ​ ​ (9,987) ​ ​ (44,047) Decreases ​ ​ — ​ ​ 4,024 ​ ​ 4,024 Balance as of December 31, 2022 Ps. (101,110) Ps. (28,525) Ps. (129,635) ​
Schedule of payments recognized as cost and expense	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Depreciation expense of right of use assets ​ Ps. 43,189 ​ ​ 41,275 Interest expense on lease liabilities ​ ​ 25,592 ​ ​ 24,402 ​
Schedule of operating lease commitments as lessee	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Maturity analysis: ​ ​ ​ Less than one year ​ Ps. 33,446 ​ ​ 41,107 Greater than 1 year and less than 3 years ​ 97,177 ​ 83,359 Greater than 3 years ​ 77,582 ​ 47,666 Total ​ Ps. 208,205 ​ ​ 172,132 ​
Schedule of operating lease commitments as lessor	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Duration: ​ ​ ​ ​ Less than 1 year ​ Ps. 383,779 ​ Ps. 428,592 ​ Ps. 444,523 Greater than 1 year and less than 5 years ​ 407,156 ​ 477,409 ​ 753,230 Greater than 5 years ​ 111,757 ​ 120,726 ​ 118,256 Total ​ Ps. 902,692 ​ Ps. 1,026,727 ​ Ps. 1,316,009 ​

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income taxes
Schedule of current and deferred tax expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Current ISR ​ Ps. 1,653,920 ​ Ps. 1,217,748 ​ Ps. 480,232 Deferred ISR ​ ​ (278,400) ​ ​ (245,569) ​ ​ (85,731) Income tax expense ​ Ps. 1,375,520 ​ Ps. 972,179 ​ Ps. 394,501 ​
Schedule comprising the balance of the deferred ISR asset and (liability)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 150,040 ​ Ps. 159,813 ​ Ps. 244,982 Investment in airport concessions, property, leasehold improvements and equipment, net ​ (216,843) ​ (225,726) ​ (426,325) Tax loss carryforwards (1) ​ 12,366 ​ 3,242 ​ 15,883 Recoverable tax on assets (2) ​ — ​ 28,619 ​ 28,619 Others ​ ​ (2,234) ​ ​ (2,137) ​ ​ 3,013 Total liabilities ​ Ps. (56,671) ​ Ps. (36,189) ​ Ps. (133,828) Assets: ​ ​ ​ Provisions, allowances and labor obligations ​ Ps. 625,408 ​ Ps. 468,314 ​ Ps. 230,532 Investments in airport concessions, property, leasehold improvements and equipment, net ​ (102,196) ​ (243,480) ​ (172,806) Tax loss carryforwards (1) ​ 208,602 ​ 243,191 ​ 268,930 Recoverable tax on assets (2) ​ ​ 28,619 ​ ​ — ​ ​ — Others ​ ​ (3,524) ​ ​ (3,621) ​ ​ (8,898) Total assets ​ Ps. 756,909 ​ Ps. 464,404 ​ Ps. 317,758 Net deferred ISR asset ​ Ps. 700,238 ​ Ps. 428,215 ​ Ps. 183,930 (1) As of December 31, 2022, 2021 and 2020, the Company recognized a deferred tax asset of Ps. 220,968 , Ps. 246,433 and Ps. 284,813, respectively, corresponding to the tax losses generated by its subsidiaries. All subsidiaries of the Company expect to benefit from losses in future years based on projections of taxable income and various strategies with favorable tax consequences. ​ (2) The Company recognized the IMPAC paid during 2002 through 2007. In 2013, the Company recognized the deferred tax asset, which it expects to recover subject to certain conditions established in the Income Tax Law. The updated amount as of December 31, 2022, was Ps. 28,619 (note 20 f).
Schedule of changes in deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 2021 2020 Beginning balance of deferred tax liability, net ​ Ps. 428,215 ​ Ps. 183,930 ​ Ps. 94,287 Deferred ISR in profit or loss ​ 278,400 ​ 245,569 ​ 85,731 Income tax effects recognized in other comprehensive income ​ (6,377) ​ (1,284) ​ 3,912 Ending balance of deferred tax asset, net ​ Ps. 700,238 ​ Ps. 428,215 ​ Ps. 183,930
Reconciliation of statutory income tax rate and the effective income tax rate as a percentage of net income before income tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ ​ ​ 2022 ​ 2021 ​ 2020 ​ ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % ​ Amount ​ ​ Rate % Income before income taxes ​ Ps. 5,292,825 ​ ​ ​ ​ ​ Ps. 3,835,809 ​ ​ ​ ​ ​ Ps. 1,492,380 ​ ​ ​ ​ Current ISR ​ ​ 1,653,920 ​ ​ ​ ​ ​ ​ 1,217,748 ​ ​ ​ ​ ​ ​ 480,232 ​ ​ ​ ​ Deferred ISR ​ ​ (278,400) ​ ​ ​ ​ ​ ​ (245,569) ​ ​ ​ ​ ​ ​ (85,731) ​ ​ ​ ​ Income tax expense and effective rate Ps. 1,375,520 ​ ​ 25.99 % ​ Ps. 972,179 ​ ​ 25.34 % ​ Ps. 394,501 ​ ​ 26.43 % Add effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. ​ 212,327 ​ ​ 4.01 % ​ ​ 178,564 ​ ​ 4.66 % ​ ​ 53,213 ​ ​ 3.57 % Statutory rate Ps. 1,587,847 ​ ​ 30.00 % ​ Ps. 1,150,743 ​ ​ 30.00 % ​ Ps. 447,714 ​ ​ 30.00 %
Schedule of tax losses carried forward	​ ​ ​ ​ ​ ​ Tax loss Year of Origin ​ Carryforwards 2002 ​ Ps. 89,065 2003 ​ 180,377 2004 ​ 153,475 2005 ​ 1,656 2007 ​ 47,692 2008 ​ 33,095 2011 ​ 8,039 2012 ​ 32,103 2018 ​ 6,215 2019 ​ 24,591 2020 ​ ​ 26,131 2021 ​ ​ 23,496 2022 ​ 11,159 ​ ​ Ps. 637,094
Schedule of the balances of shareholders' equity tax accounts	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 ​ 2021 ​ 2020 Contributed capital account ​ Ps. 5,349,827 ​ Ps. 5,039,892 ​ Ps. 4,694,822 Net consolidated tax profit account ​ 2,166,970 ​ 3,028,125 ​ 3,144,619 Total ​ Ps. 7,516,797 ​ Ps. 8,068,017 ​ Ps. 7,839,441 ​

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2022
Financial risk management
Schedule of principal categories of financial instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial assets Risk classification 2022 2021 2020 Cash and cash equivalents and other investments held to maturity Credit and interest rate ​ Ps. 3,336,420 ​ Ps. 5,987,164 ​ Ps. 2,958,804 Receivables, net Credit and exchange rate ​ 1,266,110 ​ 1,085,670 ​ 833,643 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Financial liabilities Risk classification 2022 2021 2020 Short-term and long-term debt Interest rate, exchange rate and liquidity Ps. 10,184,336 Ps. 7,696,622 Ps. 4,513,503 Trade accounts payable (1) Liquidity ​ Ps. 326,290 ​ Ps. 213,207 ​ Ps. 204,048 Accrued interest Liquidity ​ Ps. 147,115 ​ Ps. 73,489 ​ Ps. 44,295 Short-term and long-term financial leasing ​ Liquidity ​ Ps. 208,205 ​ Ps. 224,736 ​ Ps. 194,763 Accounts payable to related parties Liquidity ​ Ps. 286,479 ​ Ps. 269,249 ​ Ps. 167,704 (1) Include the payments of employee statutory profit-sharing amounts, which were Ps. 56,760 , Ps. 31,365 and Ps. 4,700 as of December 31, 2022, 2021 and 2020, respectively. ​
Schedule of long-term debt at fixed and variable interest rates	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 ​ Long-term debt ​ Ps. 9,000,000 ​ Ps. 5,000,000 ​ Ps. 4,513,503 ​ % Fixed rate debt ​ ​ 70 % ​ ​ 80 % ​ ​ 99.7 % % Variable rate debt (1) ​ ​ 30 % ​ ​ 20 % ​ ​ 0.3 % (1) Long-term debt contracted during 2022 and 2021 has a 28-day TIIE reference rate. Long-term debt contracted as of December 31, 2020, had a three-month London Interbank Offered Rate or “LIBOR” reference rate; such debt was repaid during 2021. ​
Schedule of carrying values of monetary assets and liabilities denominated in foreign currencies	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ Assets ​ ​ December 31, ​ December 31, Currency 2022 ​ 2021 ​ 2020 2022 ​ 2021 ​ 2020 U.S. dollars U.S.$ (6,472) ​ U.S.$ (4,784) U.S.$ (4,095) U.S.$ 5,569 U.S.$ 22,243 U.S.$ 79,813 ​
Schedule of transactions in U.S. dollars	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 Technical assistance U.S.$ 3,766 U.S.$ 3,766 U.S.$ 3,766 Insurance ​ 1,150 ​ 1,392 ​ 1,039 Purchase of machinery and maintenance ​ 18,890 ​ 5,071 ​ 7,065 Software ​ 909 ​ 251 ​ 2,152 Professional services, fees and subscriptions ​ 3,991 ​ 1,531 ​ 1,786 Construction of industrial warehouse ​ ​ 50,767 ​ ​ — ​ ​ — Other ​ 11,981 ​ 15,554 ​ 4,765 ​
Schedule of pertinent exchange rate information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2022 ​ 2021 ​ 2020 U.S. dollar exchange rate ​ ​ ​ As reported by the Mexican Central Bank Ps. 19.4715 Ps. 20.4672 Ps. 19.9087 ​
Schedule of remaining contractual maturities of financial liabilities with agreed repayment periods	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 ​ 2023 ​ 2024-2026 ​ 2027-2029 ​ Total Long-term debt ​ Ps. 1,500,000 ​ Ps. 1,000,000 ​ Ps. 6,500,000 ​ Ps. 9,000,000 Interest (1) ​ 804,897 ​ 1,880,865 ​ 770,175 ​ 3,455,937 Trade accounts payable ​ 332,287 ​ — ​ — ​ 332,287 Interest Payable ​ ​ 147,115 ​ ​ — ​ ​ — ​ ​ 147,115 Lease Liabilities (3) ​ 33,446 ​ 174,759 ​ — ​ 208,205 Accounts payable with related parties ​ 286,479 ​ — ​ — ​ 286,479 Total Ps. 3,104,224 Ps. 3,055,624 Ps. 7,270,175 Ps. 13,430,023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2021 2022 2023-2025 2026-2028 Total Long-term debt ​ Ps. — ​ Ps. 1,500,000 ​ Ps. 3,500,000 ​ Ps. 5,000,000 Interest (2) ​ 368,995 ​ 863,034 ​ 472,801 ​ 1,704,830 Trade accounts payable ​ 213,207 ​ — ​ — ​ 213,207 Interest Payable ​ ​ 73,489 ​ ​ — ​ ​ — ​ ​ 73,489 Lease Liabilities ​ 29,332 ​ 195,404 ​ — ​ 224,736 Accounts payable with related parties ​ 269,249 ​ — ​ — ​ 269,249 Total Ps. 954,272 Ps. 2,558,438 Ps. 3,972,801 Ps. 7,485,511 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 2021 2022-2024 2025-2027 Total Long-term debt Ps. 3,013,502 ​ Ps. 1,500,001 ​ Ps. — ​ Ps. 4,513,503 Interest (2) ​ 188,641 ​ 118,077 ​ — ​ 306,718 Trade accounts payable ​ 204,048 ​ — ​ — ​ 204,048 Interest Payable ​ 44,295 ​ ​ — ​ ​ — ​ 44,295 Lease Liabilities ​ ​ 26,553 ​ 168,210 ​ — ​ ​ 194,763 Accounts payable with related parties ​ 167,704 ​ — ​ — ​ 167,704 Total Ps. 3,644,743 Ps. 1,786,288 Ps. — Ps. 5,431,031 (1) The projected interest is determined, in the case of obligations with a variable rate, based on TIIE. (2) The projected interest is determined, in the case of obligations with a variable rate, based on LIBOR and assuming an exchange rate of Ps. 19.9087 (as of December 31, 2020, respectively) per U.S. $1.00. (3) The time value of money effect of other financial liabilities is immaterial, so they are presented at present value.
Schedule of fair value and carrying value of long term debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ December 31, 2021 ​ December 31, 2020 Book value Fair value Book value Fair value Book value Fair value Ps. 9,000,000 Ps. 9,740,228 Ps. 5,000,000 Ps. 4,811,410 Ps. 4,513,503 Ps. 4,524,746 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2022 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 9,740,228 Ps. — ​ Ps. — Ps. 9,740,228 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2021 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,811,410 Ps. — ​ Ps. — Ps. 4,811,410 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hierarchy of fair value as of December 31, 2020 ​ Level 1 Level 2 Level 3 Total Financial liabilities: ​ ​ ​ ​ Long-term debt (1) Ps. 4,512,510 Ps. 12,236 Ps. — Ps. 4,524,746 (1) The fair values of the financial assets and financial liabilities included in the level 2 category above have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis, with the most significant inputs being the discount rate that reflects the credit risk of counterparties. The fair value of the financial liabilities included in Level 1, corresponds to stock certificates listed on the Mexican Stock Exchange

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2022
Shareholders' equity
Schedule of subscribed and paid-in capital stock	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 and 2021 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 Share Repurchases ​ (3,942,131) ​ ​ (3,040) ​ 386,169,425 Ps. 297,782 ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Number of Shares Contributed Capital Fixed capital: ​ Series B Class I 340,345,556 Ps. 262,447 Series BB Class I 49,766,000 ​ 38,375 ​ 390,111,556 Ps. 300,822 ​

Accumulated other comprehensi_2

Accumulated other comprehensive income (loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated other comprehensive income (loss)
Schedule of accumulated other comprehensive income (loss)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Labor obligations ​ Amount Deferred taxes Total Balance as of January 1, 2020 Ps. (4,340) ​ Ps. 8,534 Ps. 4,194 Movements of the year ​ ​ (13,039) ​ ​ 3,912 ​ (9,127) Balance as of December 31, 2020 ​ ​ (17,379) ​ 12,446 ​ (4,933) Movements of the year ​ ​ 4,281 ​ ​ (1,284) ​ 2,997 Balance as of December 31, 2021 ​ ​ (13,098) ​ 11,162 ​ (1,936) Movements of the year ​ ​ 21,258 ​ ​ (6,377) ​ 14,881 Balance as of December 31, 2022 ​ Ps. 8,160 Ps. 4,785 Ps. 12,945 ​

Related party balances and tr_2

Related party balances and transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related party balances and transactions
Schedule of repayments for construction to related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2022 ​ 2021 ​ 2020 ICA Constructora de Infraestructura, S.A. de C.V. (3) ​ Ps. — ​ Ps. — ​ Ps. 7,964 ICA Constructora, S.A. de C.V. (3) ​ — ​ 939 ​ 90,204 Autovía Golfo Centro, S.A. de C. V. (3) ​ ​ — ​ ​ 215,772 ​ ​ 110,312 VCD Construcción y Desarrollo, S.A.P.I. de C. V. (2) ​ 1,872 ​ 6,787 ​ 5,729 MVD 1994 Real State Construction ​ ​ 4,436 ​ ​ — ​ ​ — VCD Inmobiliaria y Construcción, S. A. P. I. de C.V. (2) ​ 3,294 ​ — ​ — ​ Ps. 9,602 Ps. 223,498 Ps. 214,209 ​
Schedule of accounts payable with related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Payable: 2022 ​ 2021 ​ 2020 Servicios de Tecnología Aeroportuaria, S.A. de C.V. (2) Ps. 123,905 ​ Ps. 78,939 ​ Ps. — Operadora Nacional Hispana, S.A. de C.V. (2) ​ 5,100 ​ ​ 2,949 ​ ​ 5,928 VCD Construcción y Desarrollo, S.A.P.I. de C.V. (2) ​ 3,157 ​ ​ 3,508 ​ ​ 5,772 ICA Ingeniería S. A. de C. V. (1) ​ — ​ ​ 367 ​ ​ 367 Actica Sistemas, S. de R.L. de C.V. (1) ​ — ​ ​ 4,026 ​ ​ 3,971 Autovía Golfo Centro S.A. de C.V. (1) ​ ​ — ​ ​ 30,757 ​ ​ 16,442 GGA Capital, S.A.P.I. de C.V. (2) ​ ​ 149,695 ​ ​ 110,495 ​ ​ 117,845 VCD Inmobiliaria y Construcción, S.A.P.I. de C.V. (2) ​ ​ 3,864 ​ ​ — ​ ​ — ICA Constructora, S. A. de C. V. (1) ​ ​ — ​ ​ 27,419 ​ ​ 16,564 Grupo ICA Constructora. S.A. de C.V. ​ ​ — ​ ​ — ​ ​ 794 Controladora de Operaciones de Infraestructura, S.A. de C.V. (1) ​ ​ — ​ ​ 10,298 ​ ​ — Grupo Hotelero Santa Fe, S. A. de C. V. (2) ​ 758 ​ ​ 491 ​ ​ 21 ​ Ps. 286,479 Ps. 269,249 Ps. 167,704 (1) Entity considered as related party until December 7, 2022 (2) Affiliated entity
Schedule of principal transactions with related parties performed in the normal course of business	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Capital Expenditures: ​ ​ ​ Industrial warehouse Ps. 52,550 Ps. 7,548 Ps. 100,194 Expenses: ​ ​ ​ ​ ​ ​ Payments from technical assistance received ​ 177,667 ​ 133,458 ​ 81,164 Administrative services ​ 24,834 ​ 23,420 ​ 22,453 Improvements to concessioned assets: ​ ​ ​ ​ ​ ​ Terminal building ​ 1,083,509 ​ 961,061 ​ 565,376 ​

Operating segment data (Tables)

Operating segment data (Tables)	12 Months Ended
	Dec. 31, 2022
Operating segment data
Schedule of operating segment data	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ Depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ MDP Expenditures ​ Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2022 revenues revenues revenues amortization Income segment segment Expenditures concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 3,142,454 Ps. 699,779 Ps. 1,414,207 Ps. 168,595 Ps. 1,337,766 Ps. 10,064,910 Ps. 2,917,998 Ps. 1,461,476 Ps. 5,922,640 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 275,301 ​ 38,444 ​ 76,474 ​ 46,760 ​ 106,615 ​ 1,563,437 ​ 314,200 ​ 86,876 ​ 1,292,170 Mazatlán ​ 472,741 ​ 57,766 ​ 142,254 ​ 20,999 ​ 182,543 ​ 1,538,740 ​ 250,217 ​ 148,605 ​ 697,290 Zihuatanejo ​ 219,411 ​ 25,255 ​ 98,199 ​ 21,487 ​ 85,484 ​ 807,473 ​ 194,626 ​ 127,168 ​ 744,069 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 546,445 ​ ​ 56,993 ​ ​ 108,683 ​ ​ 26,643 ​ ​ 210,624 ​ ​ 1,244,337 ​ ​ 416,547 ​ ​ 137,204 ​ ​ 831,637 Culiacan ​ 754,160 ​ ​ 67,591 ​ ​ 127,961 ​ ​ 24,174 ​ ​ 284,812 ​ ​ 1,288,354 ​ ​ 315,449 ​ ​ 198,690 ​ ​ 804,427 Durango ​ 178,142 ​ ​ 13,485 ​ ​ 91,796 ​ ​ 10,182 ​ ​ 64,228 ​ ​ 492,548 ​ ​ 198,914 ​ ​ 209,505 ​ ​ 362,520 San Luis Potosi ​ 246,795 ​ ​ 41,350 ​ ​ 55,609 ​ ​ 26,006 ​ ​ 99,870 ​ ​ 923,689 ​ ​ 598,902 ​ ​ 99,163 ​ ​ 753,573 Tampico ​ 177,992 ​ ​ 20,297 ​ ​ 78,079 ​ ​ 17,619 ​ ​ 69,212 ​ ​ 697,865 ​ ​ 252,466 ​ ​ 82,426 ​ ​ 565,004 Torreon ​ 231,357 ​ ​ 25,193 ​ ​ 55,155 ​ ​ 11,334 ​ ​ 89,481 ​ ​ 531,591 ​ ​ 163,161 ​ ​ 88,188 ​ ​ 351,927 Zacatecas ​ 164,052 ​ ​ 13,616 ​ ​ 65,542 ​ ​ 9,405 ​ ​ 62,141 ​ ​ 361,218 ​ ​ 129,973 ​ ​ 83,413 ​ ​ 281,018 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 568,204 ​ ​ 39,277 ​ ​ 258,922 ​ ​ 18,108 ​ ​ 212,342 ​ ​ 1,315,268 ​ ​ 580,324 ​ ​ 272,255 ​ ​ 770,990 Reynosa ​ 149,878 ​ ​ 10,796 ​ ​ 77,372 ​ ​ 24,422 ​ ​ 55,664 ​ ​ 866,773 ​ ​ 421,733 ​ ​ 98,412 ​ ​ 705,859 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 238,845 ​ ​ — ​ ​ 45,647 ​ ​ 66,884 ​ ​ 491,404 ​ ​ 206,241 ​ ​ 59,814 ​ ​ — Hilton Garden Inn ​ — ​ ​ 94,067 ​ ​ — ​ ​ 11,758 ​ ​ 24,652 ​ ​ 292,959 ​ ​ 39,681 ​ ​ 1,793 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ — ​ ​ 81,863 ​ ​ — ​ ​ 30,695 ​ ​ 41,608 ​ ​ 592,992 ​ ​ 350,088 ​ ​ 82,554 ​ ​ — Other ​ — ​ ​ 3,956,228 ​ ​ — ​ ​ 47,485 ​ ​ 5,881,324 ​ ​ 22,847,549 ​ ​ 13,195,643 ​ ​ 54,071 ​ ​ — Total ​ 7,126,932 ​ 5,480,845 ​ 2,650,253 ​ 561,319 ​ 8,875,250 ​ 45,921,107 ​ 20,546,163 ​ 3,291,613 ​ 14,083,124 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (71,389) ​ ​ (3,251,043) ​ ​ (830) ​ ​ (10,119) ​ ​ (2,810,764) ​ ​ (22,851,129) ​ ​ (6,030,805) ​ ​ (830) ​ ​ (142,758) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 7,055,543 Ps. 2,229,802 Ps. 2,649,423 Ps. 551,200 Ps. 6,064,486 Ps. 23,069,978 Ps. 14,515,358 Ps. 3,290,783 Ps. 13,940,366 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ MDP Expenditures Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2021 ​ revenues ​ revenues ​ revenues ​ amortization ​ Income ​ segment ​ segment ​ Expenditures ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 2,371,178 Ps. 551,744 Ps. 908,960 Ps. 142,152 Ps. 505,076 Ps. 9,851,832 Ps. 2,328,736 Ps. 1,013,223 Ps. 4,656,916 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 196,631 ​ 33,250 ​ 44,088 ​ 45,693 ​ 41,484 ​ 1,610,833 ​ 475,820 ​ 52,188 ​ 1,259,100 Mazatlán ​ 317,004 ​ 46,368 ​ 45,625 ​ 19,254 ​ 57,049 ​ 1,472,456 ​ 182,768 ​ 54,387 ​ 575,299 Zihuatanejo ​ 137,018 ​ 22,127 ​ 129,957 ​ 20,058 ​ 26,664 ​ 773,651 ​ 213,664 ​ 130,553 ​ 665,716 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 419,027 ​ ​ 48,531 ​ ​ 63,456 ​ ​ 26,384 ​ ​ 79,271 ​ ​ 1,156,808 ​ ​ 311,608 ​ ​ 64,277 ​ ​ 747,296 Culiacan ​ 573,506 ​ ​ 57,560 ​ ​ 91,262 ​ ​ 22,442 ​ ​ 109,180 ​ ​ 1,291,889 ​ ​ 218,694 ​ ​ 93,664 ​ ​ 698,863 Durango ​ 155,408 ​ ​ 14,536 ​ ​ 35,600 ​ ​ 10,082 ​ ​ 31,170 ​ ​ 433,110 ​ ​ 178,875 ​ ​ 37,840 ​ ​ 280,275 San Luis Potosi ​ 192,712 ​ ​ 38,345 ​ ​ 67,399 ​ ​ 24,150 ​ ​ 35,288 ​ ​ 975,174 ​ ​ 592,318 ​ ​ 69,963 ​ ​ 722,596 Tampico ​ 133,178 ​ ​ 20,054 ​ ​ 130,162 ​ ​ 12,083 ​ ​ 21,775 ​ ​ 607,634 ​ ​ 263,087 ​ ​ 133,222 ​ ​ 504,349 Torreon ​ 175,268 ​ ​ 24,450 ​ ​ 28,802 ​ ​ 10,811 ​ ​ 32,917 ​ ​ 455,251 ​ ​ 150,071 ​ ​ 130,982 ​ ​ 307,785 Zacatecas ​ 132,427 ​ ​ 14,996 ​ ​ 18,318 ​ ​ 8,419 ​ ​ 21,138 ​ ​ 304,253 ​ ​ 119,919 ​ ​ 38,291 ​ ​ 223,770 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 403,208 ​ ​ 36,148 ​ ​ 165,532 ​ ​ 15,201 ​ ​ 74,111 ​ ​ 908,182 ​ ​ 322,338 ​ ​ 200,447 ​ ​ 528,488 Reynosa ​ 119,950 ​ ​ 12,133 ​ ​ 74,664 ​ ​ 20,472 ​ ​ 24,219 ​ ​ 889,245 ​ ​ 490,399 ​ ​ 86,752 ​ ​ 652,159 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 171,005 ​ ​ — ​ ​ 42,054 ​ ​ 35,708 ​ ​ 517,121 ​ ​ 205,908 ​ ​ 105 ​ ​ — Hilton Garden Inn ​ — ​ ​ 52,483 ​ ​ — ​ ​ 9,634 ​ ​ 5,789 ​ ​ 309,245 ​ ​ 32,992 ​ ​ 0 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 68,294 ​ ​ — ​ ​ 28,186 ​ ​ 31,222 ​ ​ 486,130 ​ ​ 262,011 ​ ​ 16,127 ​ ​ — Other ​ — ​ ​ 4,118,094 ​ ​ — ​ ​ 30,155 ​ ​ 4,293,516 ​ ​ 23,092,832 ​ ​ 10,190,295 ​ ​ 10,080 ​ ​ — Total ​ 5,326,515 ​ 5,330,118 ​ 1,803,825 ​ 487,230 ​ 5,425,577 ​ 45,135,646 ​ 16,539,503 ​ 2,132,101 ​ 11,822,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (48,787) ​ ​ (3,676,739) ​ ​ (14,922) ​ ​ — ​ ​ (1,315,188) ​ ​ (22,246,505) ​ ​ (4,888,594) ​ ​ (14,923) ​ ​ (141,928) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 5,277,728 Ps. 1,653,379 Ps. 1,788,903 Ps. 487,230 Ps. 4,110,389 Ps. 22,889,141 Ps. 11,650,909 Ps. 2,117,178 Ps. 11,680,684 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction Depreciation ​ ​ ​ ​ ​ ​ MDP Expenditures Investments ​ ​ Aeronautical ​ Non-aeronautical ​ services ​ and ​ Operating ​ Assets per ​ Liabilities per ​ and other Capital ​ in airport December 31, 2020 ​ revenues ​ revenues ​ revenues ​ amortization ​ Income ​ segment ​ segment ​ Expenditures ​ concessions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Metropolitan ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Monterrey Ps. 1,278,255 Ps. 479,322 Ps. 802,470 Ps. 122,507 Ps. 445,952 Ps. 6,479,365 Ps. 1,367,347 Ps. 852,740 Ps. 3,870,329 Tourist ​ ​ ​ ​ ​ ​ ​ ​ ​ Acapulco ​ 117,218 ​ 27,159 ​ 29,409 ​ 44,780 ​ 21,587 ​ 1,414,504 ​ 449,606 ​ 36,121 ​ 1,257,321 Mazatlán ​ 211,184 ​ 37,431 ​ 24,704 ​ 18,699 ​ 63,103 ​ 1,358,969 ​ 162,731 ​ 32,655 ​ 548,185 Zihuatanejo ​ 98,645 ​ 18,360 ​ 45,984 ​ 19,091 ​ 12,961 ​ 623,522 ​ 130,925 ​ 56,389 ​ 553,611 Regional ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Chihuahua ​ 215,728 ​ ​ 46,049 ​ ​ 30,679 ​ ​ 25,274 ​ ​ 50,038 ​ ​ 942,529 ​ ​ 172,428 ​ ​ 46,111 ​ ​ 707,619 Culiacan ​ 359,562 ​ ​ 51,732 ​ ​ 68,142 ​ ​ 20,887 ​ ​ 92,341 ​ ​ 1,176,640 ​ ​ 208,282 ​ ​ 68,737 ​ ​ 628,208 Durango ​ 79,515 ​ ​ 11,083 ​ ​ 50,203 ​ ​ 8,259 ​ ​ 10,220 ​ ​ 361,233 ​ ​ 130,170 ​ ​ 51,282 ​ ​ 253,402 San Luis Potosi ​ 108,045 ​ ​ 28,508 ​ ​ 58,189 ​ ​ 21,569 ​ ​ 34,648 ​ ​ 764,159 ​ ​ 507,738 ​ ​ 58,489 ​ ​ 677,976 Tampico ​ 74,330 ​ ​ 17,414 ​ ​ 67,530 ​ ​ 9,920 ​ ​ 10,157 ​ ​ 459,542 ​ ​ 173,952 ​ ​ 75,441 ​ ​ 385,514 Torreon ​ 94,892 ​ ​ 17,425 ​ ​ 12,233 ​ ​ 10,605 ​ ​ 23,661 ​ ​ 427,761 ​ ​ 145,686 ​ ​ 12,428 ​ ​ 288,688 Zacatecas ​ 71,292 ​ ​ 10,512 ​ ​ 7,480 ​ ​ 8,024 ​ ​ 20,756 ​ ​ 278,600 ​ ​ 104,243 ​ ​ 29,634 ​ ​ 212,775 Border ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Ciudad Juarez ​ 199,685 ​ ​ 37,736 ​ ​ 27,949 ​ ​ 12,717 ​ ​ 60,241 ​ ​ 685,696 ​ ​ 251,677 ​ ​ 32,356 ​ ​ 376,574 Reynosa ​ 58,010 ​ ​ 11,500 ​ ​ 55,366 ​ ​ 9,553 ​ ​ 9,171 ​ ​ 724,866 ​ ​ 445,447 ​ ​ 59,569 ​ ​ 596,461 Hotel ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NH T2 Hotel ​ — ​ ​ 110,299 ​ ​ — ​ ​ 40,301 ​ ​ (8,609) ​ ​ 498,674 ​ ​ 201,062 ​ ​ 187 ​ ​ — Hilton Garden Inn ​ ​ — ​ ​ 32,614 ​ ​ — ​ ​ 11,430 ​ ​ (6,918) ​ ​ 297,470 ​ ​ 31,397 ​ ​ 3,628 ​ ​ — Industrial Park: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ VYNMSA ​ ​ — ​ ​ 56,454 ​ ​ — ​ ​ 23,621 ​ ​ 24,082 ​ ​ 494,223 ​ ​ 277,183 ​ ​ 107,952 ​ ​ — Other ​ — ​ ​ 2,671,873 ​ ​ — ​ ​ 36,688 ​ ​ 1,621,773 ​ ​ 18,275,746 ​ ​ 6,327,815 ​ ​ 10,699 ​ ​ — Total ​ 2,966,361 ​ 3,665,471 ​ 1,280,338 ​ 443,925 ​ 2,485,164 ​ 35,263,499 ​ 11,087,689 ​ 1,534,419 ​ 10,356,663 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Eliminations ​ (23,803) ​ ​ (2,494,432) ​ ​ (26,469) ​ ​ (8,581) ​ ​ (763,696) ​ ​ (17,071,919) ​ ​ (3,722,356) ​ ​ (28,634) ​ ​ (127,007) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated Ps. 2,942,558 Ps. 1,171,039 Ps. 1,253,869 Ps. 435,344 Ps. 1,721,468 Ps. 18,191,580 Ps. 7,365,333 Ps. 1,505,785 Ps. 10,229,656

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2022
Revenues
Schedule of composition of revenues	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Aeronautical services: ​ ​ ​ ​ Domestic TUA ​ Ps. 4,791,166 Ps. 3,422,714 Ps. 1,857,551 International TUA ​ ​ 1,375,479 ​ 1,169,292 ​ 542,933 Landing charges ​ ​ 269,796 ​ 206,114 ​ 147,387 Platform for embarking and disembarking ​ ​ 185,785 ​ 134,436 ​ 90,257 Aircraft parking charges on extended stay or overnight ​ ​ 42,922 ​ 36,539 ​ 31,905 Domestic and international passenger and carry-on baggage check ​ ​ 63,682 ​ 52,998 ​ 29,688 Aerocars and jetways ​ ​ 28,168 ​ 22,395 ​ 19,920 Other airport services, leases and regulated access rights (2) ​ ​ 298,545 ​ 233,240 ​ 222,917 Total revenues from aeronautical services ​ Ps. 7,055,543 Ps. 5,277,728 Ps. 2,942,558 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Non-aeronautical services: ​ ​ ​ Commercial activities ​ ​ ​ Car parking charges Ps. 340,095 Ps. 217,728 Ps. 126,818 Advertising (1) ​ 73,579 ​ ​ 70,338 ​ ​ 59,695 Retail operations (1) ​ 124,726 ​ ​ 86,128 ​ ​ 64,486 Food and beverage (1) ​ 176,844 ​ ​ 120,148 ​ ​ 87,499 Car rental operators (1) ​ 205,019 ​ ​ 142,651 ​ ​ 111,037 Time share developers (1) ​ 16,960 ​ ​ 13,557 ​ ​ 12,683 Financial services (1) ​ 13,013 ​ ​ 8,355 ​ ​ 7,853 Communication and services (1) ​ 16,350 ​ ​ 18,137 ​ ​ 17,800 Services to passenger ​ 5,232 ​ ​ 3,561 ​ ​ 3,281 VIP lounges ​ 80,933 ​ ​ 49,381 ​ ​ 36,538 Other services ​ 59,152 ​ ​ 49,593 ​ ​ 44,300 Total revenue from commercial activities ​ 1,111,903 ​ ​ 779,577 ​ ​ 571,990 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diversification activities: ​ ​ ​ ​ ​ Hotel services ​ 325,495 ​ ​ 221,728 ​ ​ 141,890 OMA Carga ​ 329,793 ​ ​ 257,210 ​ ​ 183,382 Real estate services ​ 26,364 ​ ​ 19,721 ​ ​ 16,499 Industrial services ​ 73,760 ​ ​ 63,737 ​ ​ 51,272 Other services ​ 10,858 ​ ​ 6,889 ​ ​ 7,547 Total diversification activities ​ 766,270 ​ ​ 569,285 ​ ​ 400,590 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Complementary activities ​ ​ ​ ​ ​ Leasing of space (1) ​ 118,851 ​ ​ 122,639 ​ ​ 85,729 Access rights ​ 24,892 ​ ​ 21,316 ​ ​ 15,819 Checked baggage inspection ​ 198,336 ​ ​ 150,238 ​ ​ 86,491 Other services ​ 9,550 ​ ​ 10,324 ​ ​ 10,420 Total of complimentary activities ​ 351,629 ​ ​ 304,517 ​ ​ 198,459 Total revenue from non-aeronautical services Ps. 2,229,802 Ps. 1,653,379 Ps. 1,171,039 (1) Revenues from commercial activities and ancillary services are generated primarily from operating leases entered into by the Company. The leases are based on a monthly rent (which generally increases annually based on the NCPI) and/or the higher of a guaranteed minimum monthly rent and a percentage of the lessee’s monthly income. The monthly rent and minimum guaranteed monthly rent are included in the caption “Commercial activities” in the table above and in supplemental income. ​

Cost of services (Tables)

Cost of services (Tables)	12 Months Ended
	Dec. 31, 2022
Cost of services
Schedule of cost of services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2022 2021 2020 Wages and salaries Ps. 281,460 Ps. 229,358 Ps. 228,993 Maintenance ​ 145,931 ​ 142,069 ​ 124,563 Security and insurance ​ 142,147 ​ 128,299 ​ 134,774 Utilities (electric, cleaning and water) ​ 166,280 ​ 144,727 ​ 122,961 Building lease ​ 8,609 ​ 2,015 ​ 2,543 Allowance for doubtful accounts ​ 4,711 ​ 646 ​ 17,738 Cost of hotel service ​ 70,319 ​ 44,282 ​ 30,650 Equipment lease, fees and others ​ 104,181 ​ 90,711 ​ 103,736 ​ Ps. 923,638 Ps. 782,107 Ps. 765,958

Nature of business operations (

Nature of business operations (Details)	Dec. 31, 2022 item
Nature of business operations
Number of airports under a concession granted	13

Significant events (Details)

Significant events (Details) $ / shares in Units, $ in Thousands, $ in Millions

1 Months Ended

3 Months Ended

Mar. 10, 2023

Dec. 07, 2022 shares

Jul. 25, 2022 MXN ($) $ / shares

May 24, 2022 MXN ($) $ / shares

Apr. 22, 2022 MXN ($) item

Mar. 31, 2022 MXN ($) tranche

Jan. 19, 2022 MXN ($) $ / shares

Dec. 22, 2021 $ / shares

Jun. 11, 2021

Apr. 21, 2021 $ / shares

Apr. 16, 2021 MXN ($)

Jul. 31, 2022

Mar. 31, 2022 MXN ($)

Mar. 31, 2022 MXN ($)

Dec. 31, 2022 USD ($)

Significant events

Dividends approved

$ 4,370,000

Dividends per share | $ / shares

$ 11.202023995

$ 11.201923995

$ 5.126738671

Number of installments for payment of a cash dividend | item

2

Debt instrument, bonds issued on March 31, 2022

Significant events

Principal amount

$ 4,000,000

$ 4,000,000

$ 4,000,000

Number of tranches | tranche

2

Debt Maturing on April 10, 2026 and April 7, 2028

Significant events

Interest rate basis

28-day TIIE

28-day TIIE

Dividend payments

Significant events

Dividends approved

$ 500,000

$ 1,800,000

$ 2,300,000

Dividends per share | $ / shares

$ 1.28168466

$ 4.614064804

Number of installments for payment of a cash dividend | item

2

Variable interest rate | Debt instrument, bonds issued on March 31, 2022

Significant events

Principal amount

$ 1,700,000

$ 1,700,000

$ 1,700,000

Term of loan

5 years

Spread on interest rate basis

14%

14%

14%

Fixed interest rate | Debt instrument, bonds issued on March 31, 2022

Significant events

Principal amount

$ 2,300,000

$ 2,300,000

$ 2,300,000

Term of loan

7 years

Interest rate (as a percent)

9.35%

9.35%

9.35%

Green notes

Significant events

Repayment of debt note

$ 2,700,000

Aerodrome

Significant events

Shares acquired purchase price

$ 240.8

SETA

Significant events

Shares acquired purchase price

$ 578.7

Affiliates of VINCI Airports SAS

Significant events

Ownership interest indirectly held

29.99%

Series B | Aerodrome

Significant events

Number of shares held | shares

58,529,833

Series B | SETA

Significant events

Number of shares held | shares

7,516,377

Series BB

Significant events

Number of shares held | shares

49,766,000

Grupo Aeroportuario del Centro Norte, S. A. B. de C. V

Significant events

Ownership interest indirectly held

29.99%

Grupo Aeroportuario del Centro Norte, S. A. B. de C. V | Affiliates of VINCI Airports SAS

Significant events

Ownership interest indirectly held

29.99%

29.99%

Servicios de Tecnologa Aeroportuaria, S.A. de C.V. and Aerodrome Infrastructure S. r. l. [Member]

Significant events

Ownership interest indirectly held

100%

Servicios de Tecnologa Aeroportuaria, S.A. de C.V. and Aerodrome Infrastructure S. r. l. [Member] | Affiliates of VINCI Airports SAS

Significant events

Ownership interest indirectly held

100%

Basis of presentation and con_2

Basis of presentation and consolidation (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares
Convenience translation
Exchange rate	19.4715

Significant accounting polici_4

Significant accounting policies (Details)	12 Months Ended
	Dec. 31, 2022
Improvement in leased assets
Property, leasehold improvements and equipment, net
Useful Life (years)	20 years
Machinery and equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	10 years
Furniture and office equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	10 years
Transportation equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	4 years
Computer equipment
Property, leasehold improvements and equipment, net
Useful Life (years)	3 years 3 months 18 days

Significant accounting polici_5

Significant accounting policies - Investment in airport concessions (Details)	12 Months Ended
	Dec. 31, 2022 item
Investment in airport concessions.
Number of airports under a concession granted	13
Concession period granted by the Mexican Government through the Ministry of Communications and Transportation, and to use their facilities (in years)	50 years
Provisions
Period for estimated major maintenance costs review and updation	5 years
Revenue recognition
Time lag with respect to the commercial revenues for those tenants whose stated percentage of monthly income is greater than the minimum monthly fee (in months)	1 month

Critical accounting judgments_2

Critical accounting judgments and key sources of estimation uncertainty (Details) - Terminal T2 NH Hotel	12 Months Ended
	Dec. 31, 2022
Critical accounting judgments and key sources of estimation uncertainty
Percentage of occupancy rate	81%
Expected average tax recovery percentage	82%
Percentage of carrying value of cash generating unit	18%
Percentage of average rate reduction	19.30%
Bottom of range
Critical accounting judgments and key sources of estimation uncertainty
After-tax discount rate	12%
Percentage of occupancy rate	15.66%
Top of range
Critical accounting judgments and key sources of estimation uncertainty
After-tax discount rate	13%

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2019 MXN ($)
Cash and cash equivalents
Cash		$ 3,335,384		$ 5,986,217	$ 2,360,422
Total cash and cash equivalents	$ 171,349	3,336,420	$ 307,483	5,987,164	2,958,804	$ 3,429,873
Bank notes
Cash and cash equivalents
Cash equivalents					$ 598,382
Money market investment funds
Cash and cash equivalents
Cash equivalents		$ 1,036		$ 947

Accounts receivable (Details)

Accounts receivable (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2019 MXN ($)
Accounts receivable
Receivables			$ 1,278,510	$ 1,106,002	$ 854,402
Allowance for doubtful accounts (note 7 b.)			(12,400)	(20,332)	(20,759)	$ (8,992)
Net receivables		$ 65,024	1,266,110	1,085,670	833,643
Accounts receivable for passenger charges			$ 1,130,427	$ 952,522	$ 658,269
Interest income from accounts receivable	$ 0

Accounts receivable - Percentag

Accounts receivable - Percentage of revenues by client (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable
Allowance for doubtful accounts	$ 12,400	$ 20,332	$ 20,759	$ 8,992
Aeroenlaces Nacionales, S. A. de C. V.
Accounts Receivable
Percentage of entity's accounts receivable	31.30%	35.80%	33%
Percentage of entity's revenue	27.60%	28.50%	21%
Concesionaria Vuela Compaa de Aviacion, S.A.P.I. de C.V.
Accounts Receivable
Percentage of entity's accounts receivable	27%	24%	28.10%
Percentage of entity's revenue	20.10%	19.30%	17.40%
ABC Aerolneas, S. A. de C. V.
Accounts Receivable
Percentage of entity's revenue			4.20%
Aerolitoral, S. A. de C. V.
Accounts Receivable
Percentage of entity's accounts receivable	9%	8.80%	9%
Percentage of entity's revenue	6.90%	8.10%	10.50%
Aerovas de Mxico, S. A. de C.V.
Accounts Receivable
Percentage of entity's accounts receivable	11.90%	10.40%	4.70%
Percentage of entity's revenue	8.30%	6.80%	4.70%

Accounts receivable - Change in

Accounts receivable - Change in allowances (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts receivable
Beginning balance	$ 20,332	$ 20,759	$ 8,992
Increase	4,711	646	18,342
Cancelation	(12,643)		(5,542)
Write-off		(1,073)	(1,033)
Ending balance	$ 12,400	$ 20,332	$ 20,759

Accounts receivable - Aging of

Accounts receivable - Aging of accounts receivables (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Account receivable
Beginning balance	$ 20,332	$ 20,759	$ 8,992
(Decrease) increase in the provision	4,711	646	18,342
Cancelation	(12,643)		(5,542)
Write-off		(1,073)	(1,033)
Ending balance	12,400	20,332	$ 20,759
Financial assets past due but not impaired
Account receivable
Gross book value	1,266,110
Collateral	1,448,472
Beginning balance	20,332
(Decrease) increase in the provision	4,711
Write-off	(12,643)
Ending balance	12,400	20,332
Financial assets past due but not impaired | Airports
Account receivable
Gross book value	1,213,857
Collateral	1,419,109
Beginning balance	16,894
(Decrease) increase in the provision	4,195
Write-off	(9,084)
Ending balance	$ 12,005	16,894
Financial assets past due but not impaired | Airports | Bottom of range
Account receivable
Probability of default in range	0%
Loss due to default range	0%
Financial assets past due but not impaired | Airports | Top of range
Account receivable
Probability of default in range	100%
Loss due to default range	100%
Financial assets past due but not impaired | Other market
Account receivable
Gross book value	$ 52,253
Collateral	29,363
Beginning balance	3,438
(Decrease) increase in the provision	516
Write-off	(3,559)
Ending balance	$ 395	$ 3,438
Financial assets past due but not impaired | Other market | Bottom of range
Account receivable
Probability of default in range	0%
Loss due to default range	0%
Financial assets past due but not impaired | Other market | Top of range
Account receivable
Probability of default in range	100%
Loss due to default range	100%

Other accounts receivable and_3

Other accounts receivable and prepaid expenses (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Other accounts receivable and prepaid expenses.
Prepaid expenses		$ 41,132	$ 33,180	$ 59,033
Guarantee deposits		6,987	6,952	6,167
Others		1,520	2,201	1,375
Total	$ 2,549	$ 49,639	$ 42,333	$ 66,575

Property, leasehold improveme_3

Property, leasehold improvements and equipment (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Property, leasehold improvements and equipment, net
Property, plant and equipment	$ 131,787	$ 2,566,095	$ 2,724,296	$ 2,700,469
Land
Property, leasehold improvements and equipment, net
Property, plant and equipment		1,426,363	1,709,508	1,709,508
Leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment		910,312	857,274	854,829
Machinery and equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		41,297	53,600	72,867
Furniture and office equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		50,106	22,786	27,940
Transportation equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		38	51	287
Computer equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment		6,136	5,857	2,838
Construction in progress for leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment		$ 131,843	$ 75,220	$ 32,200

Property, leasehold improveme_4

Property, leasehold improvements and equipment - Roll-forward - Cost (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		$ 2,724,296	$ 2,700,469
Property, plant and equipment at end of period	$ 131,787	2,566,095	2,724,296	$ 2,700,469
Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		3,506,149	3,395,474	3,252,389
Acquisitions		237,864	121,731	147,614
Disposals		(45)	(2,393)
Reclassification to improvements		(283,728)
Transfers			(93)
Other		(13,370)	(8,570)	(4,529)
Property, plant and equipment at end of period		3,446,870	3,506,149	3,395,474
Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(781,853)	(695,005)	(605,288)
Depreciation		(98,967)	(97,481)	(92,320)
Disposals		45	9,502
Other			1,131	2,603
Property, plant and equipment at end of period		(880,775)	(781,853)	(695,005)
Land
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,709,508	1,709,508
Property, plant and equipment at end of period		1,426,363	1,709,508	1,709,508
Land | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,709,508	1,709,508	1,709,508
Acquisitions		583
Reclassification to improvements		(283,728)
Property, plant and equipment at end of period		1,426,363	1,709,508	1,709,508
Leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		857,274	854,829
Property, plant and equipment at end of period		910,312	857,274	854,829
Leasehold improvements | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		1,259,802	1,188,966	1,058,546
Acquisitions		10,986	463
Transfers		113,155	70,373	130,420
Other		(1,697)
Property, plant and equipment at end of period		1,382,246	1,259,802	1,188,966
Leasehold improvements | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(402,528)	(334,137)	(272,461)
Depreciation		(69,406)	(68,391)	(61,676)
Property, plant and equipment at end of period		(471,934)	(402,528)	(334,137)
Machinery and equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		53,600	72,867
Property, plant and equipment at end of period		41,297	53,600	72,867
Machinery and equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		207,749	214,725	206,345
Acquisitions		1,473	208	8,380
Transfers			53
Other		1,315	(7,237)
Property, plant and equipment at end of period		210,537	207,749	214,725
Machinery and equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(154,149)	(141,858)	(122,734)
Depreciation		(15,091)	(19,347)	(19,124)
Disposals			7,056
Property, plant and equipment at end of period		(169,240)	(154,149)	(141,858)
Furniture and office equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		22,786	27,940
Property, plant and equipment at end of period		50,106	22,786	27,940
Furniture and office equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		162,467	159,969	159,735
Acquisitions		38,886	1,908	440
Transfers			590
Other				(206)
Property, plant and equipment at end of period		201,353	162,467	159,969
Furniture and office equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(139,681)	(132,029)	(124,630)
Depreciation		(11,566)	(7,652)	(7,720)
Other				321
Property, plant and equipment at end of period		(151,247)	(139,681)	(132,029)
Transportation equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		51	287
Property, plant and equipment at end of period		38	51	287
Transportation equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		18,259	21,655	21,655
Disposals			(2,393)
Other			(1,003)
Property, plant and equipment at end of period		18,259	18,259	21,655
Transportation equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(18,208)	(21,368)	(20,100)
Depreciation		(13)	(64)	(1,268)
Disposals			2,446
Other			778
Property, plant and equipment at end of period		(18,221)	(18,208)	(21,368)
Computer equipment
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		5,857	2,838
Property, plant and equipment at end of period		6,136	5,857	2,838
Computer equipment | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		73,144	68,451	67,575
Acquisitions		3,170	5,023	3,973
Disposals		(45)
Other			(330)	(3,097)
Property, plant and equipment at end of period		76,269	73,144	68,451
Computer equipment | Accumulated depreciation
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		(67,287)	(65,613)	(65,363)
Depreciation		(2,891)	(2,027)	(2,532)
Disposals		45
Other			353	2,282
Property, plant and equipment at end of period		(70,133)	(67,287)	(65,613)
Construction in progress for leasehold improvements
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		75,220	32,200
Property, plant and equipment at end of period		131,843	75,220	32,200
Construction in progress for leasehold improvements | Cost
Property, leasehold improvements and equipment, net
Property, plant and equipment at beginning of period		75,220	32,200	29,025
Acquisitions		182,766	114,129	134,821
Transfers		(113,155)	(71,109)	(130,420)
Other		(12,988)		(1,226)
Property, plant and equipment at end of period		$ 131,843	$ 75,220	$ 32,200

Investments in airport concessi

Investments in airport concessions (Details)	12 Months Ended
	Dec. 31, 2022 item
Disclosure of detailed information about intangible assets [line items]
Number of airports under a concession granted	13
Airport concessions
Disclosure of detailed information about intangible assets [line items]
Number of airports under a concession granted	13
Term of concession arrangement	50 years
Maximum extension term of concession arrangement	50 years
Term of master development program	5 years
Concessionaire tax rate	5%

Investments in airport conces_2

Investments in airport concessions - Carrying value and changes (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		$ 11,680,684	$ 10,229,656
Investment in concessions at end of period	$ 715,937	13,940,366	11,680,684	$ 10,229,656
Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		14,960,690	13,171,787	11,917,919
Land transfer		283,728
Increase		2,365,694	1,788,903	1,253,868
Investment in concessions at end of period		17,610,112	14,960,690	13,171,787
Depreciation
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		(3,280,006)	(2,942,131)	(2,650,808)
Increase		(389,740)	(337,875)	(291,323)
Investment in concessions at end of period		(3,669,746)	(3,280,006)	(2,942,131)
Airport concessions
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		11,680,684	10,229,656
Investment in concessions at end of period		13,940,366	11,680,684	10,229,656
Airport concessions | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		605,643	605,643
Investment in concessions at end of period		605,643	605,643	605,643
Rights to use airport facilities | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		3,356,762	3,356,762
Investment in concessions at end of period		3,356,762	3,356,762	3,356,762
Improvements to concessioned assets | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		9,694,492	8,594,136
Investment in concessions at end of period		11,873,540	9,694,492	8,594,136
Improvements to concessioned assets in progress | Cost
Reconciliation of changes in intangible assets other than goodwill
Investment in concessions at beginning of period		1,303,793	615,246
Investment in concessions at end of period		$ 1,774,167	$ 1,303,793	$ 615,246

Investments in airport conces_3

Investments in airport concessions - Master Development Plan (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2014	Dec. 04, 2012
Disclosure of detailed information about intangible assets [line items]
Potential investment in airport concession land reduction from donations	$ 283,728
Master Development Plan
Disclosure of detailed information about intangible assets [line items]
Master development program obligations using prior year values		$ 6,303,586	$ 11,979,621	$ 4,445,653
Master development program obligations using current year values	15,757,214
Maintenance amount yet to be exercised	264,783
Master development program obligations	10,537,956
Land acquired that may potentially be included as investment in airport concessions	694,390
Land acquired that was authorized to be included as investment in airport concessions					$ 386,538
Land potential investment in airport concession cost	1,422,046
Land acquired that represents an additional amount authorized to be included as investment in airport concessions					$ 77,306
2023 | Master Development Plan
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	4,597,075
2024 | Master Development Plan
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	3,142,361
2025 | Master Development Plan
Disclosure of detailed information about intangible assets [line items]
Master development program obligations	$ 2,798,520

Composition of GACN (Details)

Composition of GACN (Details) - item	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Number of subsidiaries	24	24	24
Airports
Disclosure of transactions between related parties [line items]
Number of subsidiaries	13	13	13
Hotels
Disclosure of transactions between related parties [line items]
Number of subsidiaries	2	2	2
Services
Disclosure of transactions between related parties [line items]
Number of subsidiaries	9	9	9

Composition of GACN - Consolida

Composition of GACN - Consolidated subsidiaries (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Aeropuerto de Monterrey, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Acapulco, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Mazatlan, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Zihuatanejo, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Culiacan, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Ciudad Juarez, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Chihuahua, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Torreon, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Durango, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Tampico, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Reynosa, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de Zacatecas, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Aeropuerto de San Luis Potosi, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Operadora de Aeropuertos del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Servicios Aeroportuarios del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Servicios Aero Especializados del Centro Norte, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
OMA Logistica, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Holding Consorcio Grupo Hotelero T2, S. A. de C. V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Hotels | OMA VYNMSA Aero Industrial Park
Disclosure of transactions between related parties [line items]
Ownership percentage	51%	51%	51%
Hotels | Consorcio Hotelero Aeropuerto de Monterrey, S.A.P.I de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	85%	85%	85%
Hotels | Servicios Hoteleros Aeropuerto de Monterrey, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	85%	85%	85%
Hotels | Servicios Complementarios del Centro Norte, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	100%	100%	100%
Hotels | Servicios Corporativos Terminal 2, S.A. de C.V.
Disclosure of transactions between related parties [line items]
Ownership percentage	90%	90%	90%

Trade accounts payable (Details

Trade accounts payable (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Trade accounts payable.
Suppliers and contractors		$ 223,153	$ 123,330	$ 107,507
Customer advances		46,377	58,512	91,841
Statutory employee profit sharing		56,760	31,365	4,700
Trade accounts payable	$ 16,757	$ 326,290	$ 213,207	$ 204,048

Payable taxes and other accru_3

Payable taxes and other accrued expenses (Details) - MXN ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Payable taxes and other accrued expenses
Accrued expenses	$ 265,358	$ 210,515	$ 172,847
Taxes payable other than income tax	551,133	713,850	153,046
Accrued interest	147,115	73,489	44,295
Total payable taxes and other accrued expenses	$ 963,606	$ 997,854	$ 370,188

Short-term debt (Details)

Short-term debt (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2022 MXN ($)
Short-term debt
Total short-term debt	$ 61,629	$ 2,700,000	$ 1,200,000
Short-term line of credit
Short-term debt
Short-term credit lines available amount			1,200,000
Bank loan with HSBC Mexico
Short-term debt
Total short-term debt		$ 900,000	$ 600,000
Term of loan	6 months	6 months
Spread on interest rate basis	0.60%	0.50%	0.60%
Short-term credit lines available amount		$ 900,000	$ 600,000
Bank loan with Banco Nacional de Mexico
Short-term debt
Total short-term debt		$ 1,000,000	$ 400,000
Term of loan	6 months	6 months
Spread on interest rate basis	1%	1%	1%
Short-term credit lines available amount		$ 1,000,000	$ 400,000
Credit line with Banco Santander Mexico
Short-term debt
Total short-term debt		$ 800,000	$ 200,000
Term of loan	3 months	6 months
Spread on interest rate basis	1.40%	1.55%	1.40%
Short-term credit lines available amount		$ 1,000,000	$ 200,000

Long-term debt - Components (De

Long-term debt - Components (Details) $ in Thousands, $ in Thousands					1 Months Ended	12 Months Ended
	Mar. 31, 2022 MXN ($)	Apr. 16, 2021 MXN ($)	Jun. 16, 2014 MXN ($) item	Mar. 26, 2013 MXN ($) item	Apr. 30, 2021 MXN ($)	Dec. 31, 2022 USD ($) item	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2014 MXN ($)	Dec. 31, 2013 MXN ($)	Dec. 31, 2022 MXN ($) item	Dec. 31, 2021 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2019 MXN ($)
Long-term debt
Total long-term debt												$ 9,000,000		$ 5,000,000		$ 4,513,503
Less: Financing commissions												(15,664)		(3,378)		(3,115)
Net long-term debt												8,984,336		4,996,622		4,510,388	$ 4,543,609
Current portion of long-term debt						$ (77,036)						(1,500,000)				(3,013,502)
Long-term debt						$ 384,374						$ 7,484,336		4,996,622		1,496,886
Number of airports | item						13						13
Firefighting equipment carrying value recorded as improvements to concessioned assets																266,181
Exchange loss, net						$ (456)	$ (8,871)	$ 112,617	$ 79,522
Percentage of sustainability development goal reduction	58%
Borrowings adjustment to interest rate basis						25	25
Debt securities issued in the Mexican market on June 16, 2014
Long-term debt
Total long-term debt																3,000,000
Principal amount			$ 3,000,000							$ 3,000,000
Interest rate (as a percent)			6.85%
Term of loan			7 years							7 years
Number of airports guaranteeing the certificates | item			9
Number of airports | item			13
Percentage of airports guaranteeing the certificates (as a percent)			80%
Debt securities issued in the Mexican market on March 26, 2013
Long-term debt
Total long-term debt												$ 1,500,000		1,500,000		1,500,000
Principal amount				$ 1,500,000							$ 1,500,000
Interest rate (as a percent)				6.47%
Term of loan				10 years							10 years
Number of airports guaranteeing the certificates | item				9
Number of airports | item				13
Percentage of airports guaranteeing the certificates (as a percent)				80%
Unsecured lines of credit with Private Export Funding Corporation and Unsecured line of credit with UPS Capital Business Credit
Long-term debt
Total long-term debt																$ 13,503
Maximum borrowing capacity													$ 25,365
Interest rate (as a percent)															1.49%	1.49%
Outstanding amount															$ 678
Spread on interest rate basis															1.25%	1.25%
Debt securities issued in the Mexican market on April 16, 2021
Long-term debt
Total long-term debt												$ 1,000,000		1,000,000
Principal amount		$ 1,000,000			$ 1,000,000
Term of loan		5 years			5 years
Percentage of airports guaranteeing the certificates (as a percent)					80%
Spread on interest rate basis		0.75%
Debt securities issued in the Mexican market on April 16, 2021 | Twenty Eight Days Interbank Offering Rate in Mexico [Member]
Long-term debt
Interest rate (as a percent)						10.7605%						10.7605%
Debt securities issued in the Mexican market on April 16, 2021 | Ninety One Days Interbank Offering Rate in Mexico [Member]
Long-term debt
Interest rate (as a percent)						10.9749%						10.9749%
Debt securities issued in the Mexican market on April 16, 2021, accruing interest at a fixed rate
Long-term debt
Total long-term debt												$ 2,500,000		$ 2,500,000
Principal amount		$ 2,500			$ 2,500,000
Interest rate (as a percent)		7.83%
Term of loan		7 years			7 years
Percentage of airports guaranteeing the certificates (as a percent)					80%
Sustainability Linked Debt Securities Issued In The Mexican Market On March 31, 2022 One Member
Long-term debt
Total long-term debt												1,700,000
Principal amount	$ 1,700,000
Term of loan	5 years
Spread on interest rate basis	0.14%
Sustainability Linked Debt Securities Issued In The Mexican Market On March 31, 2022 Two Member
Long-term debt
Total long-term debt												$ 2,300,000
Principal amount	$ 2,300
Interest rate (as a percent)	9.35%
Term of loan	7 years

Long-term debt - Changes in con

Long-term debt - Changes in consolidated long-term debt (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Long-term debt
Initial debt balance		$ 4,996,622	$ 4,510,388	$ 4,543,609
Increase in debt		4,000,000	3,500,000
Long term debt repayment	$ (138,664)	(2,700,000)	(13,967)	(42,592)
Amortization of debt securities			(3,000,000)
Payment of commissions and other expenses	$ (723)	(14,076)	(12,859)
Amortization of expenses		1,790	12,595	2,851
Exchange rate fluctuation			465	6,520
Ending balance of debt		$ 8,984,336	$ 4,996,622	$ 4,510,388

Major maintenance provision (De

Major maintenance provision (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Major maintenance provision.
Discount rate	10.04%	10.04%	8.66%	7.89%
Major maintenance of concessioned assets		$ 1,741,733	$ 1,317,985	$ 953,896
Additions		646,948	626,790	467,793
Disbursements	$ (20,438)	(397,963)	(203,042)	(103,704)
Short-term		949,197	692,788	443,570
Long-term	53,490	1,041,521	1,048,945	874,415
Present value of major maintenance provision	$ 8,981	$ 174,871	$ 114,137	$ 75,262

Labor obligations (Details)

Labor obligations (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Labor obligations
Defined contribution plan, expense		$ 894
Defined benefit plan
Labor obligations
Seniority premiums singe payment equivalent, in days	12 days
Maximum seniority premiums singe payment equivalent, in days	20 days
Maximum single payment equivalent based on pensionable salary, in days	90 days

Labor obligations - Actuarial a

Labor obligations - Actuarial assumptions (Details) - Defined benefit plan	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Labor obligations
Discount rate	9.60%	7.90%	7.40%
Expected rate of salary increase	5.80%	5.80%	5.80%
Average longevity at retirement age for current pensioners (in years)	14	14	12
Inflation	4%	4%	4%

Labor obligations - Amounts rec

Labor obligations - Amounts recognized in statement of income and other comprehensive income (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2022 MXN ($)
Remeasurement on the net defined benefit liability:
Components of defined benefit costs recognized in other comprehensive income (loss)	$ (1,092)	$ (21,258)	$ (4,281)	$ 13,039
Present value of defined benefit obligations	$ 6,239		129,199	115,691	$ 121,477
Defined benefit plan
Service cost:
Current service cost		9,883	9,535	8,276
Net interest expense		10,053	8,936	8,490
Reductions and liquidations advance		(2,422)		(9,131)
Components of defined benefit costs recognized in profit and loss		17,514	18,471	7,635
Remeasurement on the net defined benefit liability:
Actuarial gains and losses arising from changes in financial assumptions		(31,009)	2,094	2,653
Actuarial gains and losses arising from experience adjustments		9,751	(6,414)	10,386
Components of defined benefit costs recognized in other comprehensive income (loss)		(21,258)	(4,320)	13,039
Total		$ (3,744)	14,151	20,674
Present value of defined benefit obligations			$ 129,199	$ 115,691	$ 121,477

Labor obligations - Movements i

Labor obligations - Movements in defined benefit obligation (Details) - Defined benefit plan - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in net defined benefit liability (asset) [abstract]
Reductions and liquidations advance	$ (2,422)		$ (9,131)
Present value of defined benefit obligation
Changes in net defined benefit liability (asset) [abstract]
Present value of defined benefit obligation at beginning of period	129,199	$ 115,691	106,160
Current service cost	9,883	9,535	8,276
Interest cost	10,053	8,936	8,490
Reductions and liquidations advance	(2,422)		(9,131)
Remeasurement (gains)/losses:
Actuarial gains and losses arising from changes in financial and demographic assumptions	(31,009)	2,094	2,653
Actuarial gains and losses arising from experience assumptions	9,751	(6,414)	10,386
Benefits paid	(3,978)	(643)	(11,143)
Present value of defined benefit obligation at end of period	$ 121,477	$ 129,199	$ 115,691

Labor obligations - Sensitivity

Labor obligations - Sensitivity analysis (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Average duration period of the benefit obligation	14 years 4 months 24 days	12 years 10 months 24 days	11 years 9 months 10 days
Actuarial assumption of discount rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption (as a percent)	1%
Decrease in actuarial assumption (as a percent)	1%
Increase in benefit obligation	$ 18,944
Decrease in benefit obligation	$ 13,246
Actuarial assumption of expected rates of salary increases
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption (as a percent)	1%
Decrease in actuarial assumption (as a percent)	1%
Increase in benefit obligation	$ 15,887
Decrease in benefit obligation	$ 13,550

Labor obligations - Expected ca

Labor obligations - Expected cash flows (Details) $ in Thousands	Dec. 31, 2022 MXN ($)
Labor obligations
Total	$ 240,745
2023
Labor obligations
Total	1,853
2024
Labor obligations
Total	11,408
2025
Labor obligations
Total	1,836
2026
Labor obligations
Total	5,025
From 2027 and subsequently
Labor obligations
Total	220,623
Defined benefit plan
Labor obligations
Total	185,966
Defined benefit plan | 2023
Labor obligations
Total	559
Defined benefit plan | 2024
Labor obligations
Total	9,794
Defined benefit plan | 2025
Labor obligations
Total	289
Defined benefit plan | 2026
Labor obligations
Total	2,818
Defined benefit plan | From 2027 and subsequently
Labor obligations
Total	172,506
Seniority premium benefits
Labor obligations
Total	54,779
Seniority premium benefits | 2023
Labor obligations
Total	1,294
Seniority premium benefits | 2024
Labor obligations
Total	1,614
Seniority premium benefits | 2025
Labor obligations
Total	1,547
Seniority premium benefits | 2026
Labor obligations
Total	2,207
Seniority premium benefits | From 2027 and subsequently
Labor obligations
Total	$ 48,117

Right of use assets, net and _3

Right of use assets, net and lease liability - As Lessee (Details) $ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2008 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Right of use assets, net and lease liability
Beginning Balance			$ 197,131	$ 178,247
Beginning Balance			286,743	256,067
Additions				66,525
Remediations			14,886
Decreases			(6,990)	(35,849)
Depreciation			(43,189)	(41,275)
Ending Balance			294,639	286,743
Ending Balance		$ 8,474	165,004	197,131
Operating lease commitments by lessee			208,205	172,132
Cash outflow for leases			53,185	54,589
Depreciation
Right of use assets, net and lease liability
Beginning Balance			(89,612)
Decreases			4,024
Depreciation			(44,047)
Ending Balance			(129,635)	(89,612)
Buildings
Right of use assets, net and lease liability
Beginning Balance			244,908	232,790
Additions				41,771
Remediations			8,687
Decreases				(29,653)
Ending Balance			253,595	244,908
Buildings | Depreciation
Right of use assets, net and lease liability
Beginning Balance			(67,050)
Depreciation			(34,060)
Ending Balance			(101,110)	(67,050)
Other
Right of use assets, net and lease liability
Beginning Balance			41,835	23,277
Additions				24,754
Remediations			6,199
Decreases			(6,990)	(6,196)
Ending Balance			41,044	41,835
Other | Depreciation
Right of use assets, net and lease liability
Beginning Balance			(22,562)
Decreases			4,024
Depreciation			(9,987)
Ending Balance			(28,525)	(22,562)
2023
Right of use assets, net and lease liability
Operating lease commitments by lessee			33,446	41,107
Greater than 1 year and less than 3 years
Right of use assets, net and lease liability
Operating lease commitments by lessee			97,177	83,359
Greater than 3 years
Right of use assets, net and lease liability
Operating lease commitments by lessee			$ 77,582	$ 47,666
Mexico City International Airport
Right of use assets, net and lease liability
Term of contract	20 years
Minimum guaranteed income	$ 34,807
Royalty of hotel revenue (as a percent)	18%

Right of use assets, net and _4

Right of use assets, net and lease liability - Consolidated Profit and Loss (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Right of use assets, net and lease liability
Depreciation expense of right of use asset	$ 43,189	$ 41,275
Interest expense on lease liabilities	$ 25,592	$ 24,402

Right of use assets, net and _5

Right of use assets, net and lease liability - As Lessor (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	$ 902,692	$ 1,026,727	$ 1,316,009
Contingent rental income	335,892	197,439	136,181
2023
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	383,779	428,592	444,523
Later than one year and not later than five years [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	407,156	477,409	753,230
Greater than 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Operating lease commitments by lessor	$ 111,757	$ 120,726	$ 118,256

Income taxes (Details)

Income taxes (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Income taxes
Statutory rate (as a percent)	30%	30%	30%	30%
Current ISR		$ 1,653,920	$ 1,217,748	$ 480,232
Deferred ISR		(278,400)	(245,569)	(85,731)
Income tax expense	$ 70,643	$ 1,375,520	$ 972,179	$ 394,501

Income taxes - Deferred assets

Income taxes - Deferred assets and (liabilities) (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2019 MXN ($)
Income taxes
Deferred tax liabilities	$ (2,910)	$ (56,671)	$ (36,189)	$ (133,828)
Deferred tax assets	$ 38,873	756,909	464,404	317,758
Net deferred ISR asset		700,238	428,215	183,930	$ 94,287
Provisions, allowances and labor obligations
Income taxes
Deferred tax liabilities		150,040	159,813	244,982
Deferred tax assets		625,408	468,314	230,532
Leasehold improvements
Income taxes
Deferred tax liabilities		(216,843)	(225,726)	(426,325)
Deferred tax assets		(102,196)	(243,480)	(172,806)
Tax loss carryforwards
Income taxes
Deferred tax liabilities		12,366	3,242	15,883
Deferred tax assets		208,602	243,191	268,930
Recoverable tax on assets
Income taxes
Deferred tax liabilities		28,619	28,619	28,619
Deferred tax assets		28,619
Others
Income taxes
Deferred tax liabilities		(2,234)	(2,137)	3,013
Deferred tax assets		(3,524)	(3,621)	(8,898)
Other subsidiary losses
Income taxes
Deferred tax assets		$ 220,968	$ 246,433	$ 284,813

Income taxes - Changes in defer

Income taxes - Changes in deferred tax (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance of deferred tax liability, net	$ 428,215	$ 183,930	$ 94,287
Deferred ISR in profit or loss	278,400	245,569	85,731
Income tax effects recognized in other comprehensive income	(6,377)	(1,284)	3,912
Ending balance of deferred tax asset, net	$ 700,238	$ 428,215	$ 183,930

Income taxes - Reconciliation o

Income taxes - Reconciliation of the statutory income tax rate and effective income tax rate (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Reconciliation of statutory income tax rate and the effective income tax rate as a percentage of net income before income tax
Income before income taxes	$ 271,824	$ 5,292,825	$ 3,835,809	$ 1,492,380
Current ISR		1,653,920	1,217,748	480,232
Deferred ISR		(278,400)	(245,569)	(85,731)
Income tax expense	$ 70,643	1,375,520	972,179	394,501
Add (deduct) effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes		212,327	178,564	53,213
Statutary rate		$ 1,587,847	$ 1,150,743	$ 447,714
Effective rate (as a percent)	25.99%	25.99%	25.34%	26.43%
Add effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes. (as a percent)	4.01%	4.01%	4.66%	3.57%
Statutory rate (as a percent)	30%	30%	30%	30%

Income taxes - Tax loss carryfo

Income taxes - Tax loss carryforwards (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 MXN ($)
Income taxes
Tax loss carryforwards	$ 637,094
Tax loss carryforwards utilized	186,922
Other subsidiary losses
Income taxes
Tax loss carryforwards	$ 84,150
Duration of tax losses	10 years
2002
Income taxes
Tax loss carryforwards	$ 89,065
2003
Income taxes
Tax loss carryforwards	180,377
2004
Income taxes
Tax loss carryforwards	153,475
2005
Income taxes
Tax loss carryforwards	1,656
2007
Income taxes
Tax loss carryforwards	47,692
2008
Income taxes
Tax loss carryforwards	33,095
2011
Income taxes
Tax loss carryforwards	8,039
2012
Income taxes
Tax loss carryforwards	32,103
2018
Income taxes
Tax loss carryforwards	6,215
2019
Income taxes
Tax loss carryforwards	24,591
2020
Income taxes
Tax loss carryforwards	26,131
2021
Income taxes
Tax loss carryforwards	23,496
2022
Income taxes
Tax loss carryforwards	$ 11,159

Income taxes - Shareholders' eq

Income taxes - Shareholders' equity tax accounts (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	$ 7,516,797	$ 8,068,017	$ 7,839,441
Contributed capital account
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	5,349,827	5,039,892	4,694,822
Net consolidated tax profit account
Balances of shareholders' equity tax accounts
Total shareholders' equity tax accounts	$ 2,166,970	$ 3,028,125	$ 3,144,619

Income taxes - Dividend tax (De

Income taxes - Dividend tax (Details)	12 Months Ended
	Dec. 31, 2022
Income taxes
Maximum additional income taxes dividends may be subject to (as a percent)	10%

Commitment and contingencies -

Commitment and contingencies - Commitment (Details) $ in Thousands

1 Months Ended

12 Months Ended

Apr. 16, 2021 MXN ($)

Jun. 16, 2014 MXN ($) item

Mar. 26, 2013 MXN ($) item

Mar. 31, 2022 MXN ($)

Apr. 30, 2021 MXN ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2022 MXN ($)

Dec. 31, 2021 MXN ($)

Dec. 31, 2020 MXN ($)

Dec. 31, 2014 MXN ($) item

Dec. 31, 2013 MXN ($) item

Dec. 31, 2022 MXN ($)

Commitment and contingencies

Payment of long-term debt

$ 138,664

$ 2,700,000,000

$ 13,967,000

$ 42,592,000

Current portion of long-term debt

77,036

$ 3,013,502,000

$ 1,500,000,000

Short-term debt

$ 61,629

2,700,000,000

1,200,000,000

Debt securities issued in the Mexican market on June 16, 2014

Commitment and contingencies

Principal amount

$ 3,000,000,000

$ 3,000,000,000

Term of loan

7 years

7 years

Payment of long-term debt

$ 3,000,000

Number of airports guaranteeing the certificates | item

9

Percentage of airports guaranteeing the certificates (as a percent)

80%

Secured borrowings issued June 16, 2014 and March 26, 2013

Commitment and contingencies

Number of airports guaranteeing the certificates | item

9

9

Percentage of airports guaranteeing the certificates (as a percent)

80%

80%

Debt securities issued in the Mexican market on March 26, 2013

Commitment and contingencies

Principal amount

$ 1,500,000,000

$ 1,500,000,000

Term of loan

10 years

10 years

Number of airports guaranteeing the certificates | item

9

Percentage of airports guaranteeing the certificates (as a percent)

80%

Debt securities issued in the Mexican market on April 16, 2021

Commitment and contingencies

Principal amount

$ 1,000,000,000

$ 1,000,000,000

Term of loan

5 years

5 years

Percentage of airports guaranteeing the certificates (as a percent)

80%

Debt securities issued in the Mexican market on April 16, 2021, accruing interest at a fixed rate

Commitment and contingencies

Principal amount

$ 2,500,000

$ 2,500,000,000

Term of loan

7 years

7 years

Percentage of airports guaranteeing the certificates (as a percent)

80%

Debt securities issued in the Mexican market on March 31, 2022

Commitment and contingencies

Principal amount

$ 1,700,000,000

Term of loan

5 years

Percentage of airports guaranteeing the certificates (as a percent)

80%

Debt securities issued in the Mexican market on March 31, 2022, accruing interest at a fixed rate

Commitment and contingencies

Principal amount

$ 2,300,000,000

Term of loan

7 years

Percentage of airports guaranteeing the certificates (as a percent)

80%

Credit line with HSBC Mexico

Commitment and contingencies

Principal amount

$ 900,000,000

$ 600,000,000

Commitment and contingencies _2

Commitment and contingencies - Contingencies (Details) $ in Thousands, $ in Millions				12 Months Ended	60 Months Ended	278 Months Ended	279 Months Ended
	Oct. 16, 2020 ha	Mar. 05, 2020 ha	Nov. 15, 1995 USD ($) ha	Dec. 31, 2022 MXN ($) ha	Sep. 30, 2018 MXN ($)	Feb. 28, 2019 MXN ($)	Mar. 31, 2019 MXN ($)	Dec. 31, 2019 MXN ($)	Dec. 31, 2018 MXN ($)
Ciudad Juarex Airport - Conflict with ownership of certain land
Commitment and contingencies
Loss contingency damages			$ 120
Area of land in claim | ha			240
Municipality of Acapulco
Commitment and contingencies
Proof of payment requested by authorities							$ 27,012
Loss contingency damages						$ 27,012
Aeropuerto De Torren Airport Conflict
Commitment and contingencies
Area of land in claim | ha				3.08
Culiacn Airport
Commitment and contingencies
Loss contingency damages					$ 5,764
Monterrey Airport - Conflict with ownership of certain land
Commitment and contingencies
Book value of land acquired				$ 266,850
Durango Airport
Commitment and contingencies
Area of land in claim | ha		40
Reynosa Airport
Commitment and contingencies
Area of land in claim | ha	2.6
Aeropuerto de Monterrey, S. A. de C. V.
Commitment and contingencies
Refund amount of tax on assets								$ 10,624	$ 10,220
Amount paid for tax asset and corresponding funds				$ 28,619

Financial risk management - Cat

Financial risk management - Categories of financial instruments and risk management policies (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Credit and interest rate | Cash and cash equivalents and other investments held to maturity
Financial risk management
Financial Assets	$ 3,336,420	$ 5,987,164	$ 2,958,804
Credit and exchange rate | Receivables, net
Financial risk management
Financial Assets	1,266,110	1,085,670	833,643
Interest rate, exchange rate and liquidity | Short-term and long-term debt
Financial risk management
Financial Liabilities	10,184,336	7,696,622	4,513,503
Liquidity | Trade accounts payable
Financial risk management
Financial Liabilities	326,290	213,207	204,048
Employee statutory profit-sharing payable	56,760	31,365	4,700
Liquidity | Accrued interest
Financial risk management
Financial Liabilities	147,115	73,489	44,295
Liquidity | Short-term and long-term financial leasing
Financial risk management
Financial Liabilities	208,205	224,736	194,763
Liquidity | Accounts payable to related parties
Financial risk management
Financial Liabilities	$ 286,479	$ 269,249	$ 167,704

Financial risk management - Int

Financial risk management - Interest rate risk management (Details) - MXN ($) $ in Thousands	Dec. 31, 2022	Dec. 29, 2022	Jan. 03, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial risk management
Long-term debt	$ 9,000,000			$ 5,000,000	$ 4,513,503
Interest rate risk
Financial risk management
Long-term debt	$ 9,000,000			$ 5,000,000	$ 4,513,503
Percent of long-term debt with fixed interest rate (as a percent)	70%			80%	99.70%
Percent of long-term debt with variable interest rate (as a percent)	30%			20%	0.30%
Interest rate risk | Variable interest rate | Top of range
Financial risk management
Interest rate (as a percent)		10.762%
Interest rate risk | Variable interest rate | Bottom of range
Financial risk management
Interest rate (as a percent)			5.715%

Financial risk management - Sen

Financial risk management - Sensitivity analysis for interest rates (Details) $ in Thousands	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Apr. 30, 2021 MXN ($)	Apr. 16, 2021 MXN ($)	Dec. 31, 2020 $ / $
U.S. Dollar
Financial risk management
Exchange rate | $ / $					19.9087
Variable interest rate
Financial risk management
Accrued interest	$ 2,700,000	$ 1,000,000
Hypothetical unfavorable change in interest rate (as a percent)	10%	10%
Hypothetical increase in financing expense through unfavorable change in debt variable interest rates	$ 12,126	$ 3,736
Debt securities issued in the Mexican market on April 16, 2021
Financial risk management
Principal amount			$ 1,000,000	$ 1,000,000

Financial risk management - Exc

Financial risk management - Exchange risk management (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial risk management
Percent of revenue (excluding construction revenue) from TUA of international passengers (as a percent)	14.81%	16.87%	13.20%
Appreciation rate of the peso to U.S. Dollar (as a percent)	10%	10%	10%
Projected decrease in revenue due to appreciation rate of peso to U.S. dollar	$ 137,548	$ 116,929	$ 54,293
Depreciation of peso to U.S. Dollar (as a percent)		4.86%

Financial risk management - For

Financial risk management - Foreign currency sensitivity analysis (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Mar. 30, 2023 $ / shares	Dec. 31, 2022 USD ($) $ / $	Dec. 31, 2022 MXN ($) $ / $	Dec. 31, 2021 USD ($) $ / $	Dec. 31, 2021 MXN ($) $ / $	Dec. 31, 2020 USD ($) $ / $	Dec. 31, 2020 MXN ($) $ / $
Carrying values of monetary assets and liabilities denominated in foreign currencies
Liabilities denominated in foreign currencies					$ (745,468)	$ (14,515,358)		$ (11,650,909)		$ (7,365,333)
Assets per segment					$ 1,184,809	$ 23,069,978		$ 22,889,141		$ 18,191,580
U.S. Dollar
Interbank exchange rate
Exchange rate | $ / $									19.9087	19.9087
Currency risk
Financial risk management
Unfavorable change in exchange rate of peso against U.S. dollar (as a percent)					10%	10%	10%	10%	10%	10%
Liability positions net in foreign currencies					$ (903)		$ 17,459		$ 75,718
Estimated exchange rate (gain) loss from unfavorable change in exchange rate						$ 1,758		$ (35,734)		$ (150,745)
Transactions in U.S. dollars
Technical assistance	$ 3,766	$ 3,766	$ 3,766
Insurance	1,150	1,392	1,039
Purchase of machinery and maintenance						18,890		5,071		7,065
Software						$ 909		$ 251		2,152
Professional services, fees and subscriptions	3,991	1,531	1,786
Construction of industrial warehouse	50,767
Other	$ 11,981	$ 15,554	$ 4,765
Currency risk | U.S. Dollar
Carrying values of monetary assets and liabilities denominated in foreign currencies
Liabilities denominated in foreign currencies					(6,472)		(4,784)			$ (4,095)
Assets per segment					$ 5,569		$ 22,243		$ 79,813
Interbank exchange rate
Exchange rate				18.1052	19.4715	19.4715	20.4672	20.4672	19.9087	19.9087

Financial risk management - Cre

Financial risk management - Credit risk (Details)	12 Months Ended
	Dec. 31, 2022 item
Financial risk management
Number of credit options	3
60 days	60 days

Financial risk management - Liq

Financial risk management - Liquidity risk (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($) $ / $
Financial risk management
Long-term debt		$ 9,000,000	$ 5,000,000	$ 4,513,503
Total liabilities	$ 745,468	14,515,358	11,650,909	$ 7,365,333
U.S. Dollar
Financial risk management
Exchange rate | $ / $				19.9087
Liquidity
Financial risk management
Long-term debt		9,000,000	5,000,000	$ 4,513,503
Interest		3,455,937	1,704,830	306,718
Trade accounts payable		332,287	213,207	204,048
Interest Payable		147,115	73,489	44,295
Lease Liabilities		208,205	224,736	194,763
Accounts payable with related parties		286,479	269,249	167,704
Total liabilities		13,430,023	7,485,511	5,431,031
Liquidity | 2023
Financial risk management
Long-term debt		1,500,000		3,013,502
Interest		804,897	368,995	188,641
Trade accounts payable		332,287	213,207	204,048
Interest Payable		147,115	73,489	44,295
Lease Liabilities		33,446	29,332	26,553
Accounts payable with related parties		286,479	269,249	167,704
Total liabilities		3,104,224	954,272	3,644,743
Liquidity | Later than one year and not later than four years
Financial risk management
Long-term debt		1,000,000	1,500,000	1,500,001
Interest		1,880,865	863,034	118,077
Lease Liabilities		174,759	195,404	168,210
Total liabilities		3,055,624	2,558,438	$ 1,786,288
Liquidity | Later than four years and not later than seven years
Financial risk management
Long-term debt		6,500,000	3,500,000
Interest		770,175	472,801
Total liabilities		$ 7,270,175	$ 3,972,801

Financial risk management - Fin

Financial risk management - Financial instruments at fair value (Details) - MXN ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Instruments at fair value
Total long-term debt	$ 9,000,000	$ 5,000,000	$ 4,513,503
Book Value
Financial Instruments at fair value
Total long-term debt	9,000,000	5,000,000	4,513,503
Fair Value
Financial Instruments at fair value
Total long-term debt	9,740,228	4,811,410	4,524,746
Level 1 | Fair Value
Financial Instruments at fair value
Total long-term debt	$ 9,740,228	$ 4,811,410	4,512,510
Level 2 | Fair Value
Financial Instruments at fair value
Total long-term debt			$ 12,236

Shareholders' equity - Subscrib

Shareholders' equity - Subscribed and paid-in capital (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 MXN ($) shares	Dec. 31, 2021 MXN ($) shares	Jun. 11, 2021 shares	Dec. 31, 2020 MXN ($) shares	Dec. 31, 2019 shares
Disclosure of classes of share capital [line items]
Contributed Capital	$ 15,293	$ 297,782	$ 297,782		$ 300,822
Series B Class I
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	340,345,556	340,345,556	340,345,556		340,345,556
Contributed Capital | $		$ 262,447	$ 262,447		$ 262,447
Series BB Class I
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	49,766,000	49,766,000	49,766,000		49,766,000
Contributed Capital | $		$ 38,375	$ 38,375		$ 38,375
Treasury Series B Class I
Disclosure of classes of share capital [line items]
Number of Shares, held in treasury | shares	(3,942,131)	(3,942,131)		(49,766,000)
Contributed capital, held in treasury | $		$ (3,040)	$ (3,040)
Common stock
Disclosure of classes of share capital [line items]
Number of Shares, outstanding | shares	386,169,425	386,169,425	386,169,425		390,111,556	391,300,815
Contributed Capital | $		$ 297,782	$ 297,782		$ 300,822

Shareholders' equity - Shares r

Shareholders' equity - Shares repurchased (Details) - MXN ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2022	Jun. 11, 2021
Shares repurchased
Shares repurchased (in shares)	3,942,131	1,189,250
Purchase of treasury shares	$ (474,852)	$ (150,000)
Market price per share	$ 137.51	$ 128.39	$ 149.82
Purchase of treasury shares	$ 474,852	$ 150,000
Treasury Series B Class I
Shares repurchased
Treasury shares held (in shares)			3,942,131	49,766,000

Shareholders' equity - Addition

Shareholders' equity - Additional Equity Activity (Details) $ / shares in Units, $ in Thousands, $ in Thousands								12 Months Ended
	Jul. 25, 2022 MXN ($) $ / shares	May 24, 2022 MXN ($) $ / shares	Apr. 22, 2022 MXN ($) item	Jan. 19, 2022 MXN ($) $ / shares	Dec. 22, 2021 MXN ($) $ / shares	Jun. 11, 2021	Apr. 21, 2021 MXN ($) $ / shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 MXN ($) shares	Dec. 31, 2022 MXN ($) shares	Dec. 31, 2020 MXN ($) shares	Jul. 07, 2020 MXN ($)	Dec. 31, 2019 shares
Dividends
Dividends approved				$ 4,370,000
Dividends per share | $ / shares				$ 11.202023995	$ 11.201923995		$ 5.126738671
Number of installments for payment of a cash dividend | item			2
Dividends paid					$ 4,370,000		$ 2,000,000
Period during which tax on dividend distributions and interim payments can be credited against income tax								2 years
Equity reserves
Reserve for repurchase of shares			$ 1,500,000					$ 77,036	$ 1,028,188	$ 1,500,000	$ 1,500,000	$ 1,500,000
Contributed Capital								$ 15,293	297,782	297,782	300,822
Transfer to capital redemption reserve			471,812
Percentage of annual net profits required to be reserved to legal reserve fund								5%
Percentage of share capital stock at par value required to be maintained in legal reserve fund								20%
Legal reserve fund not available for distribution									$ 60,729	59,556	60,729
Affiliates of VINCI Airports SAS [Member]
Dividends
Ownership interest indirectly held						29.99%
Dividend payments
Dividends
Dividends approved	$ 500,000	$ 1,800,000	$ 2,300,000
Dividends per share | $ / shares	$ 1.28168466	$ 4.614064804
Number of installments for payment of a cash dividend | item			2
Series B Class I
Equity reserves
Number of treasury shares cancelled | shares									3,659,417
Cancellation of treasury shares									$ 2,822
Contributed Capital									$ 262,447	$ 262,447	$ 262,447
Number of Shares, outstanding | shares								340,345,556	340,345,556	340,345,556	340,345,556
Series BB Class I
Equity reserves
Contributed Capital									$ 38,375	$ 38,375	$ 38,375
Number of Shares, outstanding | shares								49,766,000	49,766,000	49,766,000	49,766,000
Common stock
Equity reserves
Contributed Capital									$ 297,782	$ 297,782	$ 300,822
Number of Shares, outstanding | shares								386,169,425	386,169,425	386,169,425	390,111,556		391,300,815

Accumulated other comprehensi_3

Accumulated other comprehensive income (loss) (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Accumulated other comprehensive income (loss)
Balance, Pre-tax		$ (13,098)	$ (17,379)	$ (4,340)
Movements of the year, Pre-tax	$ 1,092	21,258	4,281	(13,039)
Balance, Pre-tax		8,160	(13,098)	(17,379)
Balance, Deferred taxes		11,162	12,446	8,534
Movements of the year, Deferred taxes	(328)	(6,377)	(1,284)	3,912
Balance, Deferred taxes		4,785	11,162	12,446
Balance, Net of tax		(1,936)	(4,933)	4,194
Movements of the year, Net of tax		14,881	2,997	(9,127)
Balance, Net of tax	$ 665	$ 12,945	$ (1,936)	$ (4,933)

Related party balances and tr_3

Related party balances and transactions (Details) $ in Thousands, $ in Thousands			1 Months Ended	12 Months Ended
	Dec. 07, 2022	Jun. 11, 2021	Jul. 31, 2022	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2020 MXN ($)
Related party balances and transactions
Advance Payment for constructions to related parties				$ 493	$ 223,498	$ 9,602	$ 214,209
Accounts payable to related parties				$ 14,713	$ 269,249	286,479	167,704
Grupo Aeroportuario del Centro Norte, S. A. B. de C. V
Related party balances and transactions
Ownership interest indirectly held	29.99%
Servicios de Tecnologa Aeroportuaria, S.A. de C.V. and Aerodrome Infrastructure S. r. l. [Member]
Related party balances and transactions
Ownership interest indirectly held	100%
Short term loans, OMA VYNMSA Aeroindustrial Park S.A. de C.V
Related party balances and transactions
Interest rate basis				91-day TIIE rate	91-day TIIE rate
ICA Constructora de Infraestructura, S.A. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties							7,964
ICA Constructora, S.A. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties					$ 939		90,204
Accounts payable to related parties					27,419		16,564
Actica Sistemas, S. de R.L. de C.V.
Related party balances and transactions
Accounts payable to related parties					4,026		3,971
Autovia Golfo Centro, S.A. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties					215,772		110,312
Accounts payable to related parties					30,757		16,442
VCD Construccion y Desarrollo, S.A.P.I. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties					6,787	1,872	5,729
Accounts payable to related parties					3,508	3,157	5,772
MVD 1994 Real State Construction
Related party balances and transactions
Advance Payment for constructions to related parties						4,436
VCD Inmobiliaria y Construccin, S. A. P. I. de C.V.
Related party balances and transactions
Advance Payment for constructions to related parties						3,294
Accounts payable to related parties						3,864
Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Related party balances and transactions
Accounts payable to related parties					78,939	123,905
Operadora Nacional Hispana, S.A. de C.V.
Related party balances and transactions
Accounts payable to related parties					2,949	5,100	5,928
ICA Ingenieria S. A. de C. V.
Related party balances and transactions
Accounts payable to related parties					367		367
GGA Capital, S.A.P.I. de C.V.
Related party balances and transactions
Accounts payable to related parties					$ 110,495	$ 149,695	$ 117,845
Spread on interest rate basis				4.25%	4.25%	4.25%
Interest rate (as a percent)				11.7249%	5.715%	11.7249%	7.743%
Grupo ICA Constructora, S.A. de C.V.
Related party balances and transactions
Accounts payable to related parties							$ 794
Controladora de Operaciones de Infraestructura, S A. de C V
Related party balances and transactions
Accounts payable to related parties					$ 10,298
Grupo Hotelero Santa Fe, S. A. de C. V.
Related party balances and transactions
Accounts payable to related parties					$ 491	$ 758	$ 21
Affiliates of VINCI Airports SAS
Related party balances and transactions
Ownership interest indirectly held		29.99%
Affiliates of VINCI Airports SAS | Grupo Aeroportuario del Centro Norte, S. A. B. de C. V
Related party balances and transactions
Ownership interest indirectly held	29.99%		29.99%
Affiliates of VINCI Airports SAS | Servicios de Tecnologa Aeroportuaria, S.A. de C.V. and Aerodrome Infrastructure S. r. l. [Member]
Related party balances and transactions
Ownership interest indirectly held	100%

Related party balances and tr_4

Related party balances and transactions - Principal transactions (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2022 MXN ($)
Related party balances and transactions
Intangible assets other than goodwill	$ 715,937		$ 11,680,684	$ 10,229,656	$ 13,940,366
Additions to right-of-use assets			66,525
Payments from technical assistance received	9,124	$ 177,667	133,558	81,164
Administrative services	34,286	667,600	586,542	518,059
Maintenance	24,245	472,077	512,653	392,531
Interests	$ 47,973	934,102	516,676	420,499
Buildings
Related party balances and transactions
Additions to right-of-use assets			41,771
Other
Related party balances and transactions
Additions to right-of-use assets			24,754
Related parties
Related party balances and transactions
Payments from technical assistance received		177,667	133,458	81,164
Administrative services		24,834	23,420	22,453
Improvements and Major maintenance		1,083,509	961,061	565,376
Related parties | Industrial warehouse
Related party balances and transactions
Capital Investment		$ 52,550	$ 7,548	$ 100,194

Related party balances and tr_5

Related party balances and transactions - Short-term promissory note (Details) $ in Thousands, $ in Thousands			3 Months Ended	12 Months Ended
	Dec. 14, 2020 MXN ($)	Jun. 14, 2015	Mar. 31, 2023	Dec. 31, 2022 MXN ($) item	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 MXN ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 MXN ($)
Disclosure of transactions between related parties [line items]
Short-term employee benefits				$ 149,585		$ 78,048		$ 73,711
Key Management personnel compensation				$ 15,738		$ 18,084		$ 12,453
Number of members | item				3	3
Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Disclosure of transactions between related parties [line items]
Technical assistance annual consideration	$ 3,766,000
Percentage of ebitda before payment of technical assistance fee for next two years	3%
Increase in variable consideration than fixed technical assistance fee					$ 3,766		$ 3,766
Threshold percentage of shares held by related party to trigger conversion of shares		7.65%
Minimum percentage of shares held by related party to not trigger conversion of shares		7.65%
CONOISA
Disclosure of transactions between related parties [line items]
Ownership interest indirectly held			1.90%	1.90%	1.90%
Empresas ICA | Servicios de Tecnologia Aeroportuaria, S.A. de C.V. "SETA"
Disclosure of transactions between related parties [line items]
Partner ownership interest			12.90%	12.90%	12.90%

Operating segment data (Details

Operating segment data (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2022 MXN ($)
Operating segment data
Aeronautical revenues	$ 362,352	$ 7,055,543	$ 5,277,728	$ 2,942,558
Non-aeronautical revenues	114,516	2,229,802	1,653,379	1,171,039
Construction services revenues	136,067	2,649,423	1,788,903	1,253,869
Depreciation and amortization	28,308	551,200	487,230	435,344
Operating Income	311,454	6,064,486	4,110,389	1,721,468
Assets per segment	1,184,809		22,889,141	18,191,580	$ 23,069,978
Liabilities per segment	745,468		11,650,909	7,365,333	14,515,358
MDP Expenditures and other Capital Expenditures			2,117,178	1,505,785	3,290,783
Investments in airport concessions	$ 715,937		11,680,684	10,229,656	13,940,366
Operating segments
Operating segment data
Aeronautical revenues		7,126,932	5,326,515	2,966,361
Non-aeronautical revenues		5,480,845	5,330,118	3,665,471
Construction services revenues		2,650,253	1,803,825	1,280,338
Depreciation and amortization		561,319	487,230	443,925
Operating Income		8,875,250	5,425,577	2,485,164
Assets per segment			45,135,646	35,263,499	45,921,107
Liabilities per segment			16,539,503	11,087,689	20,546,163
MDP Expenditures and other Capital Expenditures			2,132,101	1,534,419	3,291,613
Investments in airport concessions			11,822,612	10,356,663	14,083,124
Operating segments | Monterrey
Operating segment data
Aeronautical revenues		3,142,454	2,371,178	1,278,255
Non-aeronautical revenues		699,779	551,744	479,322
Construction services revenues		1,414,207	908,960	802,470
Depreciation and amortization		168,595	142,152	122,507
Operating Income		1,337,766	505,076	445,952
Assets per segment			9,851,832	6,479,365	10,064,910
Liabilities per segment			2,328,736	1,367,347	2,917,998
MDP Expenditures and other Capital Expenditures			1,013,223	852,740	1,461,476
Investments in airport concessions			4,656,916	3,870,329	5,922,640
Operating segments | Acapulco
Operating segment data
Aeronautical revenues		275,301	196,631	117,218
Non-aeronautical revenues		38,444	33,250	27,159
Construction services revenues		76,474	44,088	29,409
Depreciation and amortization		46,760	45,693	44,780
Operating Income		106,615	41,484	21,587
Assets per segment			1,610,833	1,414,504	1,563,437
Liabilities per segment			475,820	449,606	314,200
MDP Expenditures and other Capital Expenditures			52,188	36,121	86,876
Investments in airport concessions			1,259,100	1,257,321	1,292,170
Operating segments | Mazatlan
Operating segment data
Aeronautical revenues		472,741	317,004	211,184
Non-aeronautical revenues		57,766	46,368	37,431
Construction services revenues		142,254	45,625	24,704
Depreciation and amortization		20,999	19,254	18,699
Operating Income		182,543	57,049	63,103
Assets per segment			1,472,456	1,358,969	1,538,740
Liabilities per segment			182,768	162,731	250,217
MDP Expenditures and other Capital Expenditures			54,387	32,655	148,605
Investments in airport concessions			575,299	548,185	697,290
Operating segments | Zihuatanejo
Operating segment data
Aeronautical revenues		219,411	137,018	98,645
Non-aeronautical revenues		25,255	22,127	18,360
Construction services revenues		98,199	129,957	45,984
Depreciation and amortization		21,487	20,058	19,091
Operating Income		85,484	26,664	12,961
Assets per segment			773,651	623,522	807,473
Liabilities per segment			213,664	130,925	194,626
MDP Expenditures and other Capital Expenditures			130,553	56,389	127,168
Investments in airport concessions			665,716	553,611	744,069
Operating segments | Chihuahua
Operating segment data
Aeronautical revenues		546,445	419,027	215,728
Non-aeronautical revenues		56,993	48,531	46,049
Construction services revenues		108,683	63,456	30,679
Depreciation and amortization		26,643	26,384	25,274
Operating Income		210,624	79,271	50,038
Assets per segment			1,156,808	942,529	1,244,337
Liabilities per segment			311,608	172,428	416,547
MDP Expenditures and other Capital Expenditures			64,277	46,111	137,204
Investments in airport concessions			747,296	707,619	831,637
Operating segments | Culiacan
Operating segment data
Aeronautical revenues		754,160	573,506	359,562
Non-aeronautical revenues		67,591	57,560	51,732
Construction services revenues		127,961	91,262	68,142
Depreciation and amortization		24,174	22,442	20,887
Operating Income		284,812	109,180	92,341
Assets per segment			1,291,889	1,176,640	1,288,354
Liabilities per segment			218,694	208,282	315,449
MDP Expenditures and other Capital Expenditures			93,664	68,737	198,690
Investments in airport concessions			698,863	628,208	804,427
Operating segments | Durango
Operating segment data
Aeronautical revenues		178,142	155,408	79,515
Non-aeronautical revenues		13,485	14,536	11,083
Construction services revenues		91,796	35,600	50,203
Depreciation and amortization		10,182	10,082	8,259
Operating Income		64,228	31,170	10,220
Assets per segment			433,110	361,233	492,548
Liabilities per segment			178,875	130,170	198,914
MDP Expenditures and other Capital Expenditures			37,840	51,282	209,505
Investments in airport concessions			280,275	253,402	362,520
Operating segments | San Luis Potosi
Operating segment data
Aeronautical revenues		246,795	192,712	108,045
Non-aeronautical revenues		41,350	38,345	28,508
Construction services revenues		55,609	67,399	58,189
Depreciation and amortization		26,006	24,150	21,569
Operating Income		99,870	35,288	34,648
Assets per segment			975,174	764,159	923,689
Liabilities per segment			592,318	507,738	598,902
MDP Expenditures and other Capital Expenditures			69,963	58,489	99,163
Investments in airport concessions			722,596	677,976	753,573
Operating segments | Tampico
Operating segment data
Aeronautical revenues		177,992	133,178	74,330
Non-aeronautical revenues		20,297	20,054	17,414
Construction services revenues		78,079	130,162	67,530
Depreciation and amortization		17,619	12,083	9,920
Operating Income		69,212	21,775	10,157
Assets per segment			607,634	459,542	697,865
Liabilities per segment			263,087	173,952	252,466
MDP Expenditures and other Capital Expenditures			133,222	75,441	82,426
Investments in airport concessions			504,349	385,514	565,004
Operating segments | Torreon
Operating segment data
Aeronautical revenues		231,357	175,268	94,892
Non-aeronautical revenues		25,193	24,450	17,425
Construction services revenues		55,155	28,802	12,233
Depreciation and amortization		11,334	10,811	10,605
Operating Income		89,481	32,917	23,661
Assets per segment			455,251	427,761	531,591
Liabilities per segment			150,071	145,686	163,161
MDP Expenditures and other Capital Expenditures			130,982	12,428	88,188
Investments in airport concessions			307,785	288,688	351,927
Operating segments | Zacatecas
Operating segment data
Aeronautical revenues		164,052	132,427	71,292
Non-aeronautical revenues		13,616	14,996	10,512
Construction services revenues		65,542	18,318	7,480
Depreciation and amortization		9,405	8,419	8,024
Operating Income		62,141	21,138	20,756
Assets per segment			304,253	278,600	361,218
Liabilities per segment			119,919	104,243	129,973
MDP Expenditures and other Capital Expenditures			38,291	29,634	83,413
Investments in airport concessions			223,770	212,775	281,018
Operating segments | Ciudad Juarez
Operating segment data
Aeronautical revenues		568,204	403,208	199,685
Non-aeronautical revenues		39,277	36,148	37,736
Construction services revenues		258,922	165,532	27,949
Depreciation and amortization		18,108	15,201	12,717
Operating Income		212,342	74,111	60,241
Assets per segment			908,182	685,696	1,315,268
Liabilities per segment			322,338	251,677	580,324
MDP Expenditures and other Capital Expenditures			200,447	32,356	272,255
Investments in airport concessions			528,488	376,574	770,990
Operating segments | Reynosa
Operating segment data
Aeronautical revenues		149,878	119,950	58,010
Non-aeronautical revenues		10,796	12,133	11,500
Construction services revenues		77,372	74,664	55,366
Depreciation and amortization		24,422	20,472	9,553
Operating Income		55,664	24,219	9,171
Assets per segment			889,245	724,866	866,773
Liabilities per segment			490,399	445,447	421,733
MDP Expenditures and other Capital Expenditures			86,752	59,569	98,412
Investments in airport concessions			652,159	596,461	705,859
Operating segments | NH T2 Hotel
Operating segment data
Non-aeronautical revenues		238,845	171,005	110,299
Depreciation and amortization		45,647	42,054	40,301
Operating Income		66,884	35,708	(8,609)
Assets per segment			517,121	498,674	491,404
Liabilities per segment			205,908	201,062	206,241
MDP Expenditures and other Capital Expenditures			105	187	59,814
Operating segments | Hilton Garden Inn
Operating segment data
Non-aeronautical revenues		94,067	52,483	32,614
Depreciation and amortization		11,758	9,634	11,430
Operating Income		24,652	5,789	(6,918)
Assets per segment			309,245	297,470	292,959
Liabilities per segment			32,992	31,397	39,681
MDP Expenditures and other Capital Expenditures			0	3,628	1,793
Operating segments | VYNMSA
Operating segment data
Non-aeronautical revenues		81,863	68,294	56,454
Depreciation and amortization		30,695	28,186	23,621
Operating Income		41,608	31,222	24,082
Assets per segment			486,130	494,223	592,992
Liabilities per segment			262,011	277,183	350,088
MDP Expenditures and other Capital Expenditures			16,127	107,952	82,554
Operating segments | Other Segment
Operating segment data
Non-aeronautical revenues		3,956,228	4,118,094	2,671,873
Depreciation and amortization		47,485	30,155	36,688
Operating Income		5,881,324	4,293,516	1,621,773
Assets per segment			23,092,832	18,275,746	22,847,549
Liabilities per segment			10,190,295	6,327,815	13,195,643
MDP Expenditures and other Capital Expenditures			10,080	10,699	54,071
Eliminations
Operating segment data
Aeronautical revenues		(71,389)	(48,787)	(23,803)
Non-aeronautical revenues		(3,251,043)	(3,676,739)	(2,494,432)
Construction services revenues		(830)	(14,922)	(26,469)
Depreciation and amortization		(10,119)		(8,581)
Operating Income		$ (2,810,764)	(1,315,188)	(763,696)
Assets per segment			(22,246,505)	(17,071,919)	(22,851,129)
Liabilities per segment			(4,888,594)	(3,722,356)	(6,030,805)
MDP Expenditures and other Capital Expenditures			(14,923)	(28,634)	(830)
Investments in airport concessions			$ (141,928)	$ (127,007)	$ (142,758)

Revenues (Details)

Revenues (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 item	Dec. 31, 2022 USD ($) item	Dec. 31, 2022 MXN ($) item	Dec. 31, 2022 item kg	Dec. 31, 2022 item lb	Dec. 31, 2022 item	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Revenues
Time period that maximum rates for airport concessions are established	5 years
Number of passengers that a work load unit is equivalent to | item	1	1	1	1	1	1
Weight of cargo that a work load unit is equivalent to				100	220
Aeronautical services:
Domestic TUA			$ 4,791,166				$ 3,422,714	$ 1,857,551
International TUA			1,375,479				1,169,292	542,933
Landing charges			269,796				206,114	147,387
Platform for embarking and disembarking			185,785				134,436	90,257
Aircraft parking charges on extended stay or overnight			42,922				36,539	31,905
Domestic and international passenger and carry-on baggage check			63,682				52,998	29,688
Aerocars and jetways			28,168				22,395	19,920
Other airport services, leases and regulated access rights			298,545				233,240	222,917
Total revenues from aeronautical services		$ 362,352	7,055,543				5,277,728	2,942,558
Commercial activities
Car parking charges			340,095				217,728	126,818
Advertising			73,579				70,338	59,695
Retail operations			124,726				86,128	64,486
Food and beverage			176,844				120,148	87,499
Car rental operators			205,019				142,651	111,037
Time share developers			16,960				13,557	12,683
Financial services			13,013				8,355	7,853
Communication and services			16,350				18,137	17,800
Services to passengers			5,232				3,561	3,281
VIP lounges			80,933				49,381	36,538
Other services			59,152				49,593	44,300
Total revenue from commercial activities			1,111,903				779,577	571,990
Diversification activities:
Hotel services			325,495				221,728	141,890
OMA Carga			329,793				257,210	183,382
Real estate services			26,364				19,721	16,499
Industrial services			73,760				63,737	51,272
Other services			10,858				6,889	7,547
Total diversification activities			766,270				569,285	400,590
Complementary activities:
Leasing of space			118,851				122,639	85,729
Access rights			24,892				21,316	15,819
Checked baggage inspection			198,336				150,238	86,491
Other services (CUSS and CUTE)			9,550				10,324	10,420
Total of complimentary activities			351,629				304,517	198,459
Total revenue from non-aeronautical services		$ 114,516	$ 2,229,802				$ 1,653,379	$ 1,171,039
Percentage of revenues generated by the Monterrery, Acapulco, Mazatlan, Culiacan, Chihuahua, Ciudad Juarez and Zihuatanejo airports						75%	75%	75%

Cost of services (Details)

Cost of services (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2020 MXN ($)
Cost of services
Wages and salaries		$ 281,460	$ 229,358	$ 228,993
Maintenance		145,931	142,069	124,563
Security and insurance		142,147	128,299	134,774
Utilities (electric, cleaning and water)		166,280	144,727	122,961
Building lease		8,609	2,015	2,543
Allowance for doubtful accounts		4,711	646	17,738
Cost of hotel service		70,319	44,282	30,650
Equipment lease, fees and others		104,181	90,711	103,736
Cost of services	$ 47,435	$ 923,638	$ 782,107	$ 765,958

Subsequent event (Details)

Subsequent event (Details) $ / shares in Units, $ in Thousands, $ in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

Sep. 30, 2023 MXN ($)

Jun. 30, 2023 MXN ($)

Apr. 21, 2023 MXN ($) installment

Mar. 10, 2023 MXN ($) tranche

Feb. 16, 2023 MXN ($)

Jul. 25, 2022 MXN ($) $ / shares

May 24, 2022 MXN ($) $ / shares

Apr. 22, 2022 MXN ($) item

Mar. 31, 2022 MXN ($) tranche

Jan. 19, 2022 MXN ($) $ / shares

Dec. 22, 2021 $ / shares

Apr. 21, 2021 $ / shares

Mar. 31, 2022 MXN ($)

Mar. 31, 2022 MXN ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2022 MXN ($)

Dec. 31, 2021 MXN ($)

Dec. 31, 2020 MXN ($)

Subsequent event

Dividends approved

$ 4,370,000

Number of installments for payment of a cash dividend | item

2

Dividends per share | $ / shares

$ 11.202023995

$ 11.201923995

$ 5.126738671

Repayment of borrowings

$ 138,664

$ 2,700,000

$ 13,967

$ 42,592

Amortization of debt securities

$ (3,000,000)

Dividend payments

Subsequent event

Dividends approved

$ 500,000

$ 1,800,000

$ 2,300,000

Number of installments for payment of a cash dividend | item

2

Dividends per share | $ / shares

$ 1.28168466

$ 4.614064804

Debt instrument, bonds issued on March 31, 2022

Subsequent event

Principal amount

$ 4,000,000

$ 4,000,000

$ 4,000,000

Number of tranches | tranche

2

Debt instrument, bonds issued on March 31, 2022 | Variable interest rate

Subsequent event

Principal amount

$ 1,700,000

$ 1,700,000

$ 1,700,000

Term of loan

5 years

Spread on interest rate basis

14%

14%

14%

Debt instrument, bonds issued on March 31, 2022 | Fixed interest rate

Subsequent event

Principal amount

$ 2,300,000

$ 2,300,000

$ 2,300,000

Term of loan

7 years

Interest rate (as a percent)

9.35%

9.35%

9.35%

Debt instrument bonds issued on March 10,2023

Subsequent event

Principal amount

$ 3,200,000

Number of tranches | tranche

2

Repayment of borrowings

$ 1,200,000

Amortization of debt securities

1,500,000

Debt instrument bonds issued on March 10,2023 | Variable interest rate

Subsequent event

Principal amount

$ 640,000

Term of loan

3 years 4 months 24 days

Spread on interest rate basis

22%

Debt instrument bonds issued on March 10,2023 | Fixed interest rate

Subsequent event

Principal amount

$ 2,560,000

Term of loan

7 years

Interest rate (as a percent)

10.26%

Debt Maturing on April 10, 2026 and April 7, 2028

Subsequent event

Interest rate basis

28-day TIIE

28-day TIIE

Declaration of Dividend

Subsequent event

Dividends approved

$ 500,000

$ 1,800,000

$ 2,300,000

$ 1,450,000

Dividends Payable

$ 1,450,000

Number of installments for payment of a cash dividend | installment

2