Betterware de México, S.A.P.I. de C.V. (BWMX) 20-F 30 Apr 24 2023 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	BETTERWARE DE MÉXICO, S.A.P.I. DE C.V.
Trading Symbol	BWMX
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	37,316,546
Amendment Flag	false
Entity Central Index Key	0001788257
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-39251
Entity Incorporation, State or Country Code	2P
Contact Personnel Name	Luis Campos
Entity Address, Address Line One	Luis Enrique Williams 549
Entity Address, Address Line Two	Colonia Belenes Norte
Entity Address, City or Town	Zapopan
Entity Address, Postal Zip Code	45145
Entity Address, Country	MX
Title of 12(b) Security	Ordinary Shares, no par value per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	1128
Auditor Name	PricewaterhouseCoopers, S. C.
Auditor Location	Mexico City, Mexico
Business Contact
Document Information Line Items
Contact Personnel Name	Luis Campos
City Area Code	+52
Local Phone Number	(33) 3836-0500
Entity Address, Address Line One	Luis Enrique Williams 549
Entity Address, Address Line Two	Colonia Belenes Norte
Entity Address, City or Town	Zapopan
Entity Address, Postal Zip Code	45145
Entity Address, Country	MX

Consolidated Statements of Fina

Consolidated Statements of Financial Position $ in Thousands	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)
Current assets:
Cash and cash equivalents	$ 549,730	$ 815,644	$ 1,175,198
Trade accounts receivable, net	1,072,455	971,063	745,593
Accounts receivable from related parties	104	61	24
Inventories	2,030,533	2,122,670	1,286,155
Prepaid expenses	79,115	52,562	35,596
Derivative financial instruments			28,193
Income tax recoverable	29,462	204,860
Other assets	230,688	188,266	81,988
Total current assets	3,992,087	4,355,126	3,352,747
Non-current assets:
Property, plant and equipment, net	2,910,353	2,973,374	1,069,492
Right-of-use assets, net	358,704	293,565	17,384
Deferred income tax	523,568	319,157
Investment in subsidiaries		1,236	497
Intangible assets, net	1,649,953	1,743,882	369,760
Goodwill	1,599,718	1,599,718	371,075
Other assets	53,757	46,675	4,274
Total non-current assets	7,096,053	6,977,607	1,832,482
Total assets	11,088,140	11,332,733	5,185,229
Current liabilities:
Short term debt and borrowings	508,731	230,419	28,124
Accounts payable to suppliers	1,790,026	1,371,778	1,984,932
Accounts payable to related parties		96,859
Accrued expenses	306,997	305,588	159,354
Provisions	804,748	793,412	118,468
Income tax payable			97,634
Value added tax payable	117,864	89,142
Employee profit sharing payable	132,855	135,298	55,305
Lease liability	117,094	85,399	6,102
Derivative financial instruments	47,920	15,329
Total current liabilities	3,826,235	3,123,224	2,449,919
Non-current liabilities:
Statutory employee benefits	127,150	153,907	2,093
Deferred income tax	783,169	833,557	38,975
Lease liability	255,882	206,509	11,778
Long term debt and borrowings	4,622,691	5,918,256	1,482,261
Total non-current liabilities	5,788,892	7,112,229	1,535,107
Total liabilities	9,615,127	10,235,453	3,985,026
Stockholder’s equity
Common stock	321,312	321,312	321,312
Share premium account	(16,370)	(12,671)	6,659
Retained earnings	1,188,898	779,941	856,994
Other comprehensive income	(19,194)	7,515	583
Equity attributable to owners of the Group	1,474,646	1,096,097	1,185,548
Non-controlling interest	(1,633)	1,183	14,655
Total stockholders’ equity	1,473,013	1,097,280	1,200,203
Total liabilities and stockholders’ equity	$ 11,088,140	$ 11,332,733	$ 5,185,229

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
Net revenue	$ 13,009,507	$ 11,507,549	$ 10,067,683
Cost of sales	3,701,255	3,579,093	4,498,008
Gross profit	9,308,252	7,928,456	5,569,675
Administrative expenses	2,908,945	2,596,642	1,247,742
Selling expenses	3,460,367	2,808,030	1,256,289
Distribution expenses	593,174	473,516	463,779
Total operating expense	6,962,486	5,878,188	2,967,810
Divestment of subsidiaries		(21,862)
Operating income	2,345,766	2,028,406	2,601,865
Financing income (cost):
Interest expense	(820,262)	(543,321)	(75,818)
Interest income	45,056	28,689	25,872
Unrealized (loss) gain in valuation of derivative financial instruments	(32,591)	(43,522)	330,315
Foreign exchange gain	267,363	254,198	241,593
Foreign exchange loss	(374,210)	(337,566)	(561,332)
Total financing income (cost)	(914,644)	(641,522)	(39,370)
Income before income taxes	1,431,122	1,386,884	2,562,495
Income taxes:
Current	645,521	533,522	791,856
Deferred	(261,137)	(16,602)	22,700
Total income taxes	384,384	516,920	814,556
Net income for the year	1,046,738	869,964	1,747,939
Net income for the year attributable to:
Owners of the Group	1,049,461	872,557	1,751,645
Non-controlling interest	(2,723)	(2,593)	(3,706)
Net income for the year	1,046,738	869,964	1,747,939
Items that are or may be reclassified subsequently to profit or loss:
Currency effects	(4,349)	(8,653)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit obligation, net of taxes	(22,360)	15,585	83
Total comprehensive income for the year	1,020,029	876,896	1,748,022
Comprehensive income for the year attributable to:
Owners of the Group	1,022,752	879,489	1,751,728
Non-controlling interest	(2,723)	(2,593)	(3,706)
Total comprehensive income for the year	$ 1,020,029	$ 876,896	$ 1,748,022
Basic earnings per common share (pesos) (in Pesos per share and Dollars per share)	$ 28.18	$ 23.42	$ 47.38
Diluted earnings per common share (pesos) (in Pesos per share and Dollars per share)	$ 28.16	$ 23.41	$ 46.91

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity - MXN ($) $ in Thousands	Common stock	Share premium account	Retained earnings	Other comprehensive income	Non- controlling interest	Total
Balance beginning at Dec. 31, 2020	$ 308,035	$ 909,428	$ (371,169)	$ (718)		$ 845,576
Reclassification of share premium to retained earnings		(876,518)	876,518
Other capital movements	13,277	(26,251)		1,218		(11,756)
Dividends paid			(1,400,000)			(1,400,000)
Effect of acquisition of subsidiaries					18,361	18,361
Total comprehensive income for the year			1,751,645	83	(3,706)	1,748,022
Balance ending at Dec. 31, 2021	321,312	6,659	856,994	583	14,655	1,200,203
Other capital movements		(19,330)				(19,330)
Movements in non-controlling interest					(10,879)	(10,879)
Dividends paid			(949,610)			(949,610)
Total comprehensive income for the year			872,557	6,932	(2,593)	876,896
Balance ending at Dec. 31, 2022	321,312	(12,671)	779,941	7,515	1,183	1,097,280
Other capital movements		(3,699)	8,231			4,532
Movements in non-controlling interest					(93)	(93)
Dividends paid			(648,735)			(648,735)
Total comprehensive income for the year			1,049,461	(26,709)	(2,723)	1,020,029
Balance ending at Dec. 31, 2023	$ 321,312	$ (16,370)	$ 1,188,898	$ (19,194)	$ (1,633)	$ 1,473,013

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net income for the year	$ 1,046,738	$ 869,964	$ 1,747,939
Adjustments for:
Income tax expense	384,384	516,920	814,556
Depreciation and amortization	375,134	287,702	82,122
Accounting effects from changing reporting period			(36,400)
Interest expense	820,262	543,321	75,818
Interest income	(45,056)	(28,689)	(25,872)
Loss (gain) on disposal of non-current assets	(1,460)	4,758	(478)
Share-based payment expense	4,188	5,991
Movements in non-controlling interest	(93)	10,983
Others	(4,349)	(8,653)	(12,974)
Unrealized loss (gain) in valuation of derivative financial instruments	32,591	43,522	(330,315)
Total adjustments	2,612,339	2,245,819	2,314,396
(Increase) decrease in:
Trade accounts receivable	(101,393)	266,640	(21,347)
Trade accounts receivable from related parties	(43)	30,246	(24)
Inventory	92,136	171,260	4,893
Prepaid expenses and other assets	(84,826)	(48,383)	22,894
Increase (decrease) in:
Accounts payable to suppliers and accrued expenses	423,104	(940,039)	(64,699)
Trade accounts payable to related parties	(96,859)	97,029
Provisions	3,589	(24,640)	(35,537)
Value-added tax payable	28,722	110,231	(26,703)
Statutory employee profit sharing	(2,443)	22,798	47,951
Employee benefits	(32,606)	21,268	1,722
Income taxes paid	(474,941)	(542,527)	(777,949)
Net cash provided by operating activities	2,366,779	1,409,702	1,465,597
Investing activities:
Payment of business acquisition net of cash acquired		(4,698,463)
Other investment in subsidiaries		(1,886)	50
Payments of fixed and intangible assets	(131,066)	(175,653)	(401,736)
Proceeds from disposal of fixed assets	20,682	22,091	12,521
Interest received	45,056	28,689	25,872
Restricted cash			42,915
Net cash used in investing activities	(65,328)	(4,825,222)	(320,378)
Financing activities:
Proceeds from debt and borrowings	6,498,994	5,818,705	1,520,000
Repayment of borrowings	(7,633,715)	(1,120,025)	(646,716)
Repayment of derivative financial instruments			(18,172)
Bond issuance costs	(8,355)	(88,722)	(18,931)
Interest paid on borrowings	(652,313)	(502,847)	(49,123)
Lease payments of principal and interest	(123,241)	(76,214)	(6,899)
Share repurchases		(25,321)
Dividends paid	(648,735)	(949,610)	(1,400,000)
Net cash (used in) provided by financing activities	(2,567,365)	3,055,966	(619,841)
(Decrease) increase in cash and cash equivalents	(265,914)	(359,554)	525,378
Cash and cash equivalents at the beginning of year	815,644	1,175,198	649,820
Cash and cash equivalents at the end of year	$ 549,730	$ 815,644	$ 1,175,198

Nature of Business and Signific

Nature of Business and Significant Events	12 Months Ended
	Dec. 31, 2023
Nature of Business and Significant Events [Abstract]
Nature of business and significant events	1. Nature of business and significant events Betterware de México, S.A.P.I. de C.V. (formerly Betterware de México, S.A.B. de C.V.) (“Betterware or BWM”) and its subsidiaries are hereinafter jointly referred to as the “Group” or the “Company”. The Group’s object is the direct-to-consumer selling, which operates through two business segments: the home organization products (“Betterware segment” or “BWM segment”) and the beauty and personal care products (B&PC) (“JAFRA segment”). The Betterware’s segment is divided in seven categories of the home organization: (i) Kitchen and food preservation, (ii) Home solutions, (iii) Bedroom, (iv) Bathroom, (v) Laundry & Cleaning (vi) Tech & mobility and (vii) wellness. The JAFRA segment is divided in four categories of the beauty and personal care: (i) fragrance, (ii) color (cosmetics), (iii) skin care and (iv) toiletries. The Group’s business segments products are sold in twelve catalogs published throughout the year. The Group operates mainly in Mexico and the United States. The Group’s address, registered as its office and primary place of business, is Gdl-Ameca-Huaxtla Km-5, El Arenal, Jalisco, México, and Zip Code 45350. Betterware’s controlling shareholder is Campalier, S.A. de C.V. (“Campalier”). Significant events and transactions – 2023 a) Long-term debt and bond issuances: Ø On July 5, 2023, Betterware signed an agreement with BBVA to acquire a simple line of credit for Ps.1,500,000. Ø On July 7, 2023, Betterware successfully concluded the third and fourth bond issuance offering for a total of Ps.813,974, with 4 and 7-year maturities, offerings in the Mexican Market. Ø As of July 10, 2023, the debt for the syndicated loan used for the acquisition of JAFRA in 2022, amounted to Ps.3,248,695. Betterware settled the debt of the syndicated loan using the Ps.1,500,000 of the credit line with BBVA and the import issuance of bonds net of issuance costs per placement, that is, the net amount of Ps.810,197, the remainder of the credit was settled with drawdowns of short-term credit lines and the cash available on hand at that date (see note 16). Ø On September 12, 2023, Betterware signed an agreement with HSBC to acquire a simple line of credit for Ps.950,000. 2022 b) On January 18, 2022, the Company entered into an agreement to acquire 100% of JAFRA in Mexico and the United States, along with its “JAFRA” trademarks, for a total cash consideration of Ps.5,044,371 (see note 11). JAFRA is a global leading brand in direct sales in the Beauty and Personal Care (B&PC) industry with a strong presence in Mexico and the United States with independent leaders and consultants who sell its unique products. In addition, JAFRA provides the opportunity to the Company to expand its geographic presence in the United States, enhancing its international focus on the North American market. On March 24, 2022, the Federal Economic Competition Commission (“COFECE”) approved the JAFRA Acquisition, which was concluded on April 7, 2022. The necessary funds to pay the purchase price under the JAFRA Acquisition were obtained from a long-term loan of Ps.4,498,695 (see note 16), plus the available cash resources from the Company. c) On March 28, 2022, the Ordinary General Assembly of Shareholders of GurúComm, S.A.P.I., approved the retirement of Betterware as its shareholder. Consequently, we were reimbursed for 55,514 subscribed and paid shares, and 37,693 subscribed and unpaid shares were cancelled. Betterware withdrew its investment because the business was not growing according to our expectations, and the return on investment would take more years than anticipated. The effect on profit and loss of this transaction was a loss of Ps.16,610. d) On November 18, 2022, the Ordinary General Assembly of Shareholders of Innova Catálogos, S.A. de C.V. approved the retirement of Betterware as a shareholder. Consequently, we were reimbursed for and canceled 238 subscribed and paid shares. Betterware withdrew its investment because the business was not growing according to our expectations, and the return on investment would take more years than anticipated. The effect on profit and loss of this transaction was a loss of Ps.5,252. 2021 e) On July 1 st f) Betterware’s legal form was changed to Sociedad Anónima Promotora de Inversión (S.A.P.I.) de Capital Variable, g) On August 30, 2021, Betterware successfully concluded the offering of a two-tranche sustainability bond issuance for a total of Ps.1,500,000, with maturities across 4 and 7 years, offered in the Mexican Market with favorable conditions for the Company (see note 16).

Material Accounting Policies

Material Accounting Policies	12 Months Ended
	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Material accounting policies	2. Material accounting policies The Group’s management reviewed the material accounting policies and made some updates to the disclosed information, as follows: a. Basis of preparation The Group’s consolidated financial statements for 2023 include the financial statements of Betterware de México, S.A.P.I. de C.V., and subsidiaries as described in note 2d (the “consolidated financial statements”). The preparation of the consolidated financial statements in accordance with International Financial Reporting Standards requires the use of critical accounting estimates. In addition, it requires Management to exercise judgment in the process of applying the Group’s accounting policies. The areas that involve a high level of judgment or complexity, as well as areas where the judgments and estimates are significant to the consolidated financial statements are disclosed in note 4. b. Basis of accounting & correction of immaterial errors The Group’s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) issued by the International Accounting Standards Board (IASB) and the Interpretations issued by the Interpretations of IFRS (IFRIC) applicable to entities reporting under IFRS Accounting Standards. The financial statements comply with the IFRS Accounting Standards issued by the IASB. The Group made a correction of immaterial errors related to its December 31, 2021, consolidated financial statements as summarized below. The Group performed a materiality evaluation in accordance with the Securities and Exchange Commission’s Staff Accounting Bulletin (“SAB”) No. 99, Materiality, and SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, and concluded that the misstatement was immaterial to its previously issued financial statements. However, as the impact of correcting the cumulative misstatement during 2022 would have been material to net earnings, the Company revised its previously issued financial statements as of and for the year ended December 31, 2021: Consolidated Statement of Financial Position as of December 31, 2021 Adjusted Previously Presented Difference Reference Assets Current assets: Trade accounts receivable, net $ 745,593 778,054 (32,461 ) a Inventories 1,286,155 1,339,378 (53,223 ) a, b Prepaid expenses 35,596 69,224 (33,628 ) c Total current assets 3,352,747 3,472,059 (119,312 ) Total assets $ 5,185,229 5,304,541 (119,312 ) Liabilities and stockholders’ equity Current liabilities: Accrued expenses $ 159,354 142,169 17,185 b Provisions 118,468 115,192 3,276 d Income tax payable 97,634 88,679 8,955 f Total current liabilities $ 2,449,919 2,420,503 29,416 Non-current liabilities: Deferred income tax $ 38,975 80,907 (41,932 ) a, b, c, d Total non-current liabilities 1,535,107 1,577,039 (41,932 ) Total liabilities $ 3,985,026 3,997,542 (12,516 ) Stockholder’s equity Capital stock $ 321,312 294,999 26,313 e Retained earnings (deficit) 856,994 990,103 (133,109 ) a, b, c, d, e, f Equity attributable to owners of the Group 1,185,548 1,292,344 (106,796 ) Total stockholders’ equity 1,200,203 1,306,999 (106,796 ) Total liabilities and stockholders’ equity $ 5,185,229 5,304,541 (119,312 ) Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended December 31, 2021 Adjusted Previously Presented Difference Reference Net revenue $ 10,067,683 10,039,668 28,015 a Cost of sales 4,498,008 4,399,164 98,844 a, b Gross profit 5,569,675 5,640,504 (70,829 ) Administrative expenses 1,247,742 1,247,436 306 d Selling expenses 1,256,289 1,264,581 (8,292 ) c Distribution expenses 463,779 463,779 - 2,967,810 2,975,796 (7,986 ) Operating income 2,601,865 2,664,708 (62,843 ) Income before income taxes 2,562,495 2,625,338 (62,843 ) Current income tax 791,856 782,901 8,955 f Deferred income tax 22,700 41,553 (18,853 ) a, b, c, d Net income for the year $ 1,747,939 1,800,884 (52,945 ) The adjustments relate to the following matters: (a) Cut-off for revenue where control was not transferred to the customer. (b) Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. (c) Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. (d) Immaterial provisions for labor matters. (e) Reclassification between capital stock and retained earnings for combination instead of consolidation of capital in 2020. (f) Accrual for the tax contingency explained in note 28 was not recorded previously. c. Basis of measurement The Group’s consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments measured at fair value. Functional and presentation currency These consolidated financial statements are presented in Mexican pesos (“Ps or $”), which is the Group presentation currency. The amounts included in the consolidated financial statements of each of the Group’s subsidiaries must be measured using the currency of the primary economic environment in which the entity operates (“functional currency”). All financial information presented in Mexican pesos has been rounded to the nearest thousand (except where otherwise specified). When referring to U.S. dollars (“US$”), means thousands of United States dollars. Consolidated statement of profit or loss and other comprehensive income The Group opted to present a single consolidated statement of profit or loss and comprehensive income, consolidating the presentation of profit and loss, including an operating profit line item, and comprehensive income in the same statement. Due to the commercial activities of the Group, costs and expenses presented in the consolidated statements of profit or loss and other comprehensive income were classified according to their function. Accordingly, cost of sales and operating expenses were presented separately. d. Basis of consolidation The Group’s consolidated financial statements, incorporate the financial statements of the entities controlled by Betterware. Betterware de México, S.A.P.I. de C.V., has control over its subsidiaries due to the shares and voting rights acquired, which generate rights over the variable returns from the subsidiaries, and has the ability to influence those returns through his power over them. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Group gains control until the date when the Group ceases to control the subsidiary. For consolidation purposes, the Group ensures that the accounting policies used are homologated. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the entities of the Group are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Group’s equity. When a business is acquired but not the entire equity interest, the Group may initially measure the non-controlling interest at its fair value or as a portion of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amounts of non-controlling interests consider the initial value plus the non-controlling interests’ share of subsequent changes in the subsidiaries’ equity. Profit or loss and each component of other comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When the Group loses control of a subsidiary, the gain or loss on disposal recognized in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognized in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9, Financial Instruments As of December 31, 2023, 2022 and 2021 the percentage of participation that it maintains over its subsidiaries are the following: Operating Functional % Participation The Group’s companies: Country currency 2023 2022 2021 Home organization (“Betterware”): Betterware de México, S.A.P.I. de C.V. Mexico Peso Last controlling entity BLSM Latino América Servicios, S.A. de C.V. Mexico Peso 99 % 99 % 99 % Betterware de Guatemala, S.A. Guatemala Quetzal 70 % 70 % 70 % Programa Lazos, S.A. de C.V. Mexico Peso 70 % 70 % 70 % GurúComm, S.A.P.I. de C.V. (1) Mexico Peso - - 60 % Innova Catálogos, S.A. de C.V. (2) Mexico Peso - - 70 % Betterware Ningbo Trading Co, LTD. (3) China Yuan - 100 % 100 % Finayo, S.A.P.I. de C.V. SOFOM ENR Mexico Peso 100 % 100 % - Betterware América, LLC. United States Dollar 100 % 100 % - Beauty and personal care (B&PC) (“JAFRA”): Jafra México Holding Company, B.V. Mexico Euro 100 % 100 % - Distribuidora Comercial JAFRA, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics, S.A. de C.V. Mexico Peso 100 % 100 % - Serviday, S.A. de C.V. Mexico Peso 100 % 100 % - Jafrafin, S.A. de C.V. Mexico Peso 100 % 100 % - Distribuidora Venus, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, Inc. United States Dollar 100 % 100 % - (1) GurúComm was part of the Group until March 28, 2022. (2) Innova Catálogos was part of the Group until November 18, 2022. (3) Betterware Ningbo Trading Co, LTD was part of the Group until June 21, 2023. As of December 31, 2023, 2022 and 2021, there are no significant restrictions for investment in shares of the subsidiary companies previously mentioned. e. Cash and cash equivalents Cash and cash equivalents consist mainly of bank deposits and short-term investments in securities , f. Accounts receivable Accounts receivable from customers are initially recognized at the amount of the consideration, which is unconditional, unless they contain significant financial components when they are recognized at fair value. They are subsequently valued at amortized cost using the effective interest rate method, less the provision for losses. See note 6 for more information on the recording of accounts receivable from the Group’s customers and note 2h for a description of the Group’s impairment policies. g. Financial instruments Financial assets and liabilities are recognized in the Group’s consolidated statement of financial position, when the Group enters into a contract that gives it the right to receive cash or another financial asset or generates the obligation to pay cash or another financial asset, except for the rights or obligation related to taxes. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and liabilities are added to or deducted from the fair value of the financial assets or liabilities, as appropriate, on initial recognition. h. Financial assets All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification based on the business model of the financial assets. Classification of financial assets Financial assets that meet the following conditions are measured subsequently at amortized cost: ● the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ● the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest (“SPPI”) on the principal amount outstanding. For its part, if the objective of the financial asset is to collect cash flows for subsequent sale, its classification would be as measured at fair value through other comprehensive income (“FVTOCI”); and, if none of the above characteristics are met, then the financial asset will be classified as measured at fair value through profit or loss (“FVTPL”). As of December 31, 2023, 2022 and 2021, the Group only maintains financial assets measured at amortized cost and at fair value through results. Amortized cost and effective interest method The effective interest method is a method of calculating the amortized cost of loans receivable and of allocating interest income over the relevant period. 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. Financing income is made up of interest income, the foreign currency gain on financial assets, and gain on the valuation of derivative financial instruments. These are recognized in the consolidated statement of income of the year when accrued. Impairment of financial assets The Group recognizes impairment of receivable accounts based on a model of its expected credit losses (“ECL”), and those are estimated using the simplified approach by using a provision matrix, estimated based on historical credit loss experience based on the past due status of the debtors, adjusted as appropriate to reflect current conditions and estimates of future economic conditions. Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. Write-off policy Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards inherent in ownership. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. Any recoveries made are recognized in profit or loss. i. Financial liabilities All financial liabilities are measured subsequently at amortized cost using the effective interest method or at fair value through profit or loss (FVTPL) in the case of derivative financial instruments. Financial liabilities measured subsequently at amortized cost The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability. Financing costs consist of interest expenses, the foreign currency loss on financial liabilities; the loss in the valuation of derivative financial instruments. These are recognized in the consolidated statement of income of the year when accrued. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, canceled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. When the Group exchanges with the existing lender one debt instrument into another one with the substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Group accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification should be recognized in profit or loss as the modification gain or loss within other gains and losses. j. Derivative financial instruments The Group enters into a variety of derivative financial instruments to manage its exposure to foreign exchange rate and interest rate risks, those are disclosed in note 19. Derivatives are recognized initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognized in profit or loss immediately. A derivative with a positive fair value is recognized as a financial asset whereas a derivative with a negative fair value is recognized as a financial liability. Derivatives are not offset in the consolidated financial statements unless the Group has both legal right and intention to offset. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realized or settled within 12 months. Otherwise, are presented as current assets or current liabilities. k. Inventories and cost of sales Inventories are measured at the lower of cost and net realizable value. The costs comprise direct materials, direct labor, and an appropriate proportion of variable and fixed overhead costs, the latter being allocated on the basis of normal operating capacity. The cost of inventories is based on standard cost method. The net realizable value represents the estimated selling price less all estimated costs of completion and costs to be incurred in administration (marketing), selling and distribution. l. Other assets Other assets mainly include inventory of rewards related to the rewards program offered to our distributors, associates, leaders and consultants, recoverable taxes and rent security deposits. They are presented in current or non-current assets in accordance with the classification of the destination item. The inventory for the rewards program (see note 2.v and 2.x) is acquired based on exchange estimates from distributors, associates, leaders and consultants; and is reduced at the time the points are redeemed and the reward is sent. Rewards inventory is recognized at acquisition cost. m. Property, plant and equipment, net Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. If significant parts of an item have different useful lives, then they are accounted for as separate items (major components). Depreciation is recognized using the straight-line method. The estimated useful lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. The following useful lives, considering separately each of the asset’s components, are used in the calculation of depreciation: Buildings 5 – 50 years Molds and machinery 3 – 15 years Vehicles 4 years Computers and equipment 3 – 10 years Leasehold improvements 3 – 5 years Property, plant and equipment are derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss. n. Intangible assets Intangible assets are used when they meet the following characteristics: they are identifiable, they obtain future economic benefits, and there is control over said benefits. Intangible assets are classified as follows: Indefinite useful life: ● These intangible assets are not amortized and are subject to annual impairment tests. As of December 31, 2023, 2022 and 2021, no factors have been identified that limit the useful life of these intangible assets. The only intangible asset with an indefinite useful life that the Group owns are the Brands, which have been defined with indefinite useful life because they will generate revenues for an indefinite period based on their position in the market. Defined useful life: ● These are recognized at cost less accumulated amortization and recognized impairment losses. They are amortized in a straight line according to the estimate of their useful life, which is determined based on the expectation of generating future economic benefits, and they are subject to impairment tests when signs of impairment are identified. The estimated useful lives of intangible assets with a defined useful life are summarized as follows: Intangibles: Betterware JAFRA Customer relationships 10 years 12 years Software 3 years - Brands and logo rights 10 – 30 years - Derecognition of Group’s intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized. o. Impairment of tangible and intangible assets other than goodwill At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise, they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less disposal costs and value in use. In assessing the estimated future cash flows are discounted to their present value using a 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. For impairment testing purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows that are largely independent of the cash flows of other assets or Groups of assets (cash generating units). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Any impairment is recognized immediately in profit or loss. p. Goodwill Goodwill represents the excess of the acquisition cost of a subsidiary over the Group´s interest in the fair values of the net assets acquired determined at the date of acquisition and is not subject to amortization. Goodwill is not amortized but is tested annually for impairment and whenever there is any indication that the asset may be impaired. Goodwill arising from a business combination is allocated to the cash generating unit (“CGU”) receiving a benefit from the synergies of the combination. An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount. Impairment losses are recognized in profit or loss and those are not reversed. q. Business combinations Businesses acquisitions are accounted by using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated by the sum of the assets transfer fair values by the Company, less the liabilities incurred by the Company to the previous owners of the acquiree entity and equity shares issued by the Company in exchange for control over the acquiree equity. The cost related to the acquisition are generally recognized in profit or loss as incurred. At the acquisition date, the identifiable assets acquired, and the liabilities assumed are recognized at their fair value, except for: ● Deferred tax assets or liabilities and assets or liabilities related to employee benefit and leases, which are recognized and measured in accordance with IAS 12 “Income tax”, IAS 19 “Employee Benefits”, and IFRS 16 “Leases”, respectively. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree (if any), and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amounts of the identifiable assets acquired and the liabilities assumed at the acquisition date. If at the acquisition date the net of the amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain. Non-controlling interests that are equity interests and that give to their holders a proportionate share of the Company’s net assets in the event of liquidation, may initially be measured at either fair value or at the value of the non-controlling interest’s proportionate interest in the recognized amounts of the identifiable net assets of the acquired company. The measurement base is made on every transaction. Other types of non-controlling interest are measured at fair value, or where applicable, based on what other IFRS specifies. r. Leases The Group as lessee The Group evaluates whether a contract is or contains a lease agreement at inception of a contract. A lease is defined as an agreement or part of an agreement that conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. The Group recognizes an asset for right-of-use and the corresponding lease liability, for all lease agreements in which it acts as lessee, except in the following cases: short-term leases (defined as leases with a lease term of less than 12 months); leases of low-value assets (defined as leases of assets with an individual market value of less than US$5,000 (five thousand dollars)). For these agreements, which exempt the recognition of an asset for right-of-use and a lease liability, the Group recognizes the rent payments as an operating expense in a straight-line method over the lease period. The right-of-use asset comprises all lease payments discounted at present value; the direct costs to obtain a lease; the advance lease payments; and the obligations of dismantling or removal of assets. The Group depreciates the right-of-use asset over the shorter of the lease term or the useful life of the underlying asset; therefore, when the lessee will exercise a purchase option, the lessee shall depreciate the right-of-use asset from the commencement date to the end of the useful life of the underlying asset. Depreciation begins on the lease commencement date. The lease liability is initially measured at the present value of the future minimum lease payments that have not been paid at that date, using a discount rate that reflects the cost of obtaining funds for an amount similar to the value of the lease payments, for the acquisition of the underlying asset, in the same currency and for a similar period to the corresponding contract (incremental borrowing rate). To determine the lease term, the Group considers the non-cancellable period, including the probability to exercise any right to extend and/or terminate the agreement. Subsequently, the lease liability is measured increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and reducing the carrying amount to reflect the lease payments made. When there is a modification in future lease payments resulting from changes in an index or a rate used to determine those payments, the Group remeasures the lease liability when the adjustment to the lease payments takes effect, without reassessing the discount rate. However, if the modifications are related to the lease term or exercising a purchase option, the Group reassesses the discount rate during the liability’s remeasurement. Any increase or decrease in the value of the lease liability subsequent to this remeasurement is recognized as an adjustment to the right-of-use asset to the same extent. Finally, the lease liability is derecognized when the Group fulfills all lease payments. When the Group determines that it is probable that it will exercise an early termination of the contract that leads to a cash disbursement, such disbursement is accounted as part of the liability’s remeasurement mentioned in the previous paragraph; however, in cases in which the early termination does not involve a cash disbursement, the Group cancels the lease liability and the corresponding right-of-use asset, recognizing the difference immediately in the consolidated statement of profit or loss and other comprehensive income. s. Foreign currency In preparing the consolidated financial statements, transactions in currencies other than the Mexican Peso, which is the reporting currency of the consolidated entities (see table in note 2d), those are recognized at the exchange rates as of the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of transaction. Exchange differences on monetary items are recognized in profit or loss in the period in which they arise. For the purpose of presenting consolidated financial statements, the assets and liabilities in foreign currency are translated in Mexican pesos, using the exchange rates prevailing at the end of the period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates are used at the date of transactions. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in a foreign exchange translation reserve (attributed to non-controlling interests as appropriate). The adjustments related to goodwill and to the fair value of the identifiable assets acquired and the liabilities assumed generated in a foreign transaction, are recognized as assets and liabilities, they are considered as assets and liabilities of the operation mentioned, and they are converted at the exchange rate

Changes in Significant Accounti

Changes in Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Changes in Significant Accounting Policies [Abstract]
Changes in significant accounting policies	3. Changes in material accounting policies a. Application of new and revised International Financing Reporting Standards (“IFRSs” or “IAS”) that are mandatorily effective for the current year In the current year, the Group has applied a number of new and amended IFRS and interpretations issued by the International Accounting Standards Board (“IASB”) that are mandatorily effective for an accounting period that begins on or after January 1, 2023. The conclusions related to their adoption are described as follows: New and amended IFRS Standards that are effective for the current year The Group adopted the following amendments in the current year: ● IFRS 17, Insurance contracts, there was no impact from the adoption of this standard. ● Amendments to IAS 1, and Statement of practice No. 2 of IFRS – Disclosure of material accounting policies: As a result of the modifications, the Group made changes to its accounting policies described in note 2. The Management evaluated the material and relevant policies to communicate them effectively and applicable to the Group, avoiding using standardized information that is not important for users of the information contained in the financial statements. ● Amendments to IAS 8, Disclosure of accounting estimates. The Group did not have any impact derived from the modifications of this standard, since there is no current situation that implies a change in accounting estimates; However, the Group Management considered the definition to evaluate the accounting estimates according to the new definition. ● Amendments to IAS 12, Deferred tax related to assets and liabilities arising from a single transaction. As a result of the modification, the Group has recognized a deferred tax asset in relation to its lease liability and a deferred tax liability in relation to its right-of-use assets. However, there was no impact on the statement of financial position because the balances qualify for offset under IAS 12. There was also no impact on opening profits as of January 1, 2022, as a result of the change. The key impact for the Group is related to the disclosure of the deferred tax assets and liabilities recognized (see note 17), for comparative purposes, the disclosures in said note were modified. ● International tax reform -Rules of the second pillar model. The Group is not within the scope of the pillar two model rules because this legislation has not been enacted in the jurisdiction where it operates. Since pillar two legislation is not effective at the reporting date, the Group has no current tax exposure and applies the exception to recognize and disclose information on deferred tax assets and liabilities related to pillar two income tax, as provided in the amendments to IAS 12 issued in May 2023. New and revised IFRS Standards in issue but not yet effective As of the date of issuance of these financial statements, the Group has not applied any new and revised IFRS, nor improvements issued by the IASB that have been published but are not yet effective. Based on management’s analysis, the Company does not see potential impacts from its adoption, considering that some are not of significant applicability and others are totally not applicable to the balances and transactions carried out by the Company.

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2023
Critical Accounting Judgments and Key Sources of Estimation Uncertainty [Abstract]
Critical accounting judgments and key sources of estimation uncertainty	4. Critical accounting judgments and key sources of estimation uncertainty In the application of the Group’s accounting policies, which are described in note 2, management of the Group is required to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The judgments, estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The significant estimates impacting the Group’s consolidated financial statements are as follows: - Key assumptions used in impairment testing of Goodwill and on long-lived intangible assets The Group performs annual impairment testing on Goodwill and long-lived intangible assets, for which key assumptions are used in the calculation of the recoverable amount (see note 12). For impairment testing, goodwill is allocated to the cash-generating unit (“CGU”) from which the Group has considered that economic and operational synergies of business combinations are generated. The recoverable amounts of the CGU have been determined based on the calculations of its fair value less disposal costs, which require the use of estimates. The most significant of these assumptions are as follows: ● Discount rate based on the weighted average cost of capital (WACC) of the CGU. ● Average revenue growth rate. - Critical estimation on the determination of fair values in business combinations by “JAFRA’s Acquisition” and the ongoing impairment assessment of goodwill and long-lived intangible assets. When business combinations are completed, it is required to apply the acquisition method to recognize the identifiable net assets acquired at fair value, on the acquisition date. Any excess of the consideration paid over the identified net assets is recognized as goodwill, which is evaluated for impairment annually by estimating the recoverable amount which is based on the fair value less disposal costs. For its part, any excess of the net assets identified over the consideration paid is recognized as a gain within the result of the year. In estimating the fair values of identifiable assets acquired and liabilities assumed, the Company uses observable market data available. When input data is not available, the Company engages a qualified independent appraiser to perform the valuation. Management works closely with the independent qualified appraiser to establish the appropriate valuation techniques, assumptions, input data and criteria to be used in the valuation models.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	5. Cash and cash equivalents 2023 2022 2021 Cash on hand in banks Ps. 383,114 367,076 951,092 Time deposits 166,616 448,568 224,106 Ps. 549,730 815,644 1,175,198

Trade Account Receivables

Trade Account Receivables	12 Months Ended
	Dec. 31, 2023
Trade Account Receivables [Abstract]
Trade account receivables	6. Trade account receivables 2023 2022 2021 Trade account receivables Ps. 1,404,541 1,092,855 835,757 Expected credit loss (332,086 ) (121,792 ) (90,164 ) Ps. 1,072,455 971,063 745,593 The average, with respect to Betterware´s the turnover of accounts receivable, is from 14 to 28 days as of December 31, 2023, 2022 and 2021; and JAFRA´s the turnover of accounts receivable, is from 30 to 120 days as of December 31, 2023, and 2022. No interest is charged on outstanding accounts receivable. The Group measures the loss reserve for commercial accounts receivable in an amount equal to the expected lifetime credit loss. Expected credit losses in accounts receivable are estimated using a provisions matrix with reference to the debtor’s previous default history and an analysis of the debtor’s current financial situation, adjusted for factors specific to the debtors and the general economic conditions of the industry in which the debtors operate, and assessing both current and predicted conditions as of the reporting date. The Group’s significant growth in recent years have caused volatility in collections. Because of this, management has applied significant estimation to determine the estimated expected credit losses as of December 31, 2023, 2022 and 2021; where the weighting of the historical behavior was analyzed, given what happened due to the extraordinary events of the COVID-19 pandemic, thus normalizing the expectation of future credit losses for the year 2024. The Group cancels an account receivable when there is information that indicates that the debtor is experiencing serious financial difficulties and there is no realistic prospect of recovery, e.g. when the debtor has been placed in liquidation or has entered bankruptcy proceedings, or when a commercial account receivable is more than one year old, whichever occurs first. For the years ended December 31, 2023, 2022 and 2021, Ps .94,194 The following table shows the expected lifetime credit loss recognized for accounts receivable in accordance with the simplified approach established in IFRS 9. Trade receivables – days past due Betterware de México JAFRA in Mexico and United States As of December 31, 2023 Not past 14-21 21-28 >28 Not past >30-59 >60-120 >120 Total Expected credit loss rate 2 % 8 % 14 % 58 % 8 % 26 % 57 % 76 % Gross amount of account receivable Ps. 456,616 25,165 16,939 175,534 418,654 79,281 61,568 170,784 1,404,541 Expected credit loss Ps. 8,935 2,104 2,455 101,305 31,511 20,622 35,281 129,873 332,086 Trade receivables – days past due Betterware de México JAFRA in Mexico and United States As of December 31, 2022 Not past 14-21 21-28 >28 Not past >30-59 >60-120 >120 Total Expected credit loss rate 1 % 18 % 39 % 41 % 1 % 7 % 21 % 61 % Gross amount of account receivable Ps. 365,978 24,198 15,592 161,204 374,039 77,509 31,366 42,969 1,092,855 Expected credit loss Ps. 3,561 4,337 6,142 66,126 3,589 5,130 6,735 26,172 121,792 As of December 31, 2021 Not past 14-21 21 – 28 >28 Total Expected credit loss rate 1 % 27 % 60 % 28 % Estimated total gross carrying amount at default Ps. 560,642 31,439 22,463 221,213 835,757 Expected credit loss Ps. 6,814 8,338 13,386 61,626 90,164 The following table shows the movement in lifetime expected credit loss that has been recognized for trade account receivables in accordance with the simplified approach set out in IFRS 9. Total Balance as of January 1, 2021 Ps. (9,083 ) Expected credit loss (198,495 ) Amounts written off 117,414 Balance as of December 31, 2021 (90,164 ) Expected credit loss (269,595 ) Amounts written off 237,928 Foreign currency translation 39 Balance as of December 31, 2022 (121,792 ) Expected credit loss (304,501 ) Amounts written off 94,194 Foreign currency translation 13 Balance as of December 31, 2023 Ps. (332,086 )

Inventories and Cost of Sales

Inventories and Cost of Sales	12 Months Ended
	Dec. 31, 2023
Inventories and Cost of Sales [Abstract]
Inventories and cost of sales	7. Inventories and cost of sales 2023 2022 2021 Finished goods Ps. 1,395,220 1,568,459 787,135 Raw materials 257,686 109,681 - Packing material 130,341 262,480 35,718 1,783,247 1,940,620 822,853 Merchandise in transit 247,286 182,050 463,302 Ps. 2,030,533 2,122,670 1,286,155 The cost of sales recognized in the consolidated statements of profit or loss and other comprehensive income within cost of sales of the year was Ps.3,701,255, Ps.3,579,093 and Ps.4,498,008 for the years of 2023, 2022, and 2021, respectively. The cost of inventories recognized as an expense includes Ps.81,913, Ps.72,988 and Ps.43,645, for the years 2023, 2022 and 2021, respectively, in respect of write-downs of inventory to net realizable value. Such write-downs have been recognized to account for obsolete inventories.

Prepaid Expenses

Prepaid Expenses	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses [Abstract]
Prepaid expenses	8. Prepaid expenses 2023 2022 2021 Advances to suppliers Ps. 32,773 12,891 1,320 Premiums paid in advance for insurance 21,419 16,238 16,961 Other 24,923 23,433 17,315 Ps. 79,115 52,562 35,596

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2023
Other Assets [Abstract]
Other assets	9. Other assets 2023 2022 2021 Inventory of rewards Ps. 204,117 153,168 54,247 Accounts to receivable from consultors 41,699 42,878 - Security deposit 13,325 8,654 4,274 Rewards catalogs 11,233 13,009 12,067 Recoverable taxes 1,741 2,133 10,725 Other receivables 12,330 15,099 4,949 284,445 234,941 86,262 Current 230,688 188,266 81,988 Non-current 53,757 46,675 4,274 Ps. 284,445 234,941 86,262

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment, Net [Abstract]
Property, plant and equipment, net	10. Property, plant and equipment, net 2023 2022 2021 Acquisition cost Ps. 3,258,234 3,190,297 1,231,794 Accumulated depreciation (347,881 ) (216,923 ) (162,302 ) Ps. 2,910,353 2,973,374 1,069,492 Acquisition cost: As of Subsidiaries’ Additions Disposals Transfers As of Land Ps. 49,256 - - - - 49,256 Molds and machinery 126,296 - 82,457 (2,334 ) 63,729 270,148 Vehicles 13,107 - 6,046 (1,439 ) - 17,714 Computers and equipment 68,040 13,473 709 (19,764 ) 18,521 80,979 Leasehold improvements 34,308 539 119 (831 ) 3,980 38,115 Buildings 326,644 - - - 351,654 678,298 Construction in progress 288,189 - 246,979 - (437,884 ) 97,284 Ps. 905,840 14,012 336,310 (24,368 ) - 1,231,794 Accumulated depreciation: As of Depreciation expense Disposals As of Molds and machinery Ps. (29,284 ) (20,236 ) 759 (48,761 ) Vehicles (2,138 ) (3,162 ) 17 (5,283 ) Computers and equipment (56,797 ) (9,374 ) 11,983 (54,188 ) Leasehold improvements (25,224 ) (4,915 ) 203 (29,936 ) Buildings (1,270 ) (22,864 ) - (24,134 ) Ps. (114,713 ) (60,551 ) 12,962 (162,302 ) Acquisition cost: As of Subsidiaries’ Additions Disposals Transfers Foreign translation As of Land Ps. 49,256 1,253,237 - - - - 1,302,493 Molds and machinery 270,148 237,818 1,081 (18,319 ) 67,299 - 558,027 Vehicles 17,714 - 6,183 (2,124 ) - - 21,773 Computers and equipment 80,979 101,512 9,605 (99,640 ) 32,544 (2,498 ) 122,502 Leasehold improvements 38,115 1,430 479 - 3,214 - 43,238 Buildings 678,298 321,994 - - 31,740 - 1,032,032 Construction in progress 97,284 41,790 107,260 (1,302 ) (134,797 ) (3 ) 110,232 Ps. 1,231,794 1,957,781 124,608 (121,385 ) - (2,501 ) 3,190,297 Accumulated depreciation: As of Depreciation Disposals Foreign As of Molds and machinery Ps. (48,761 ) (60,965 ) 6,459 - (103,267 ) Vehicles (5,283 ) (3,992 ) 180 - (9,095 ) Computers and equipment (54,188 ) (40,738 ) 84,523 2,406 (7,997 ) Leasehold improvements (29,936 ) (1,134 ) 4 - (31,066 ) Buildings (24,134 ) (41,364 ) - - (65,498 ) Ps. (162,302 ) (148,193 ) 91,166 2,406 (216,923 ) Acquisition cost: As of Additions Disposals Transfers Foreign As of Land Ps. 1,302,493 - - - - 1,302,493 Molds and machinery 558,027 1,002 (9,058 ) 61,366 - 611,337 Vehicles 21,773 2,099 (3,168 ) 11,489 - 32,193 Computers and equipment 122,502 16,583 (11,879 ) 17,593 (18,475 ) 126,324 Leasehold improvements 43,238 - (4,820 ) 144 - 38,562 Buildings 1,032,032 - - 30,315 - 1,062,347 Construction in progress 110,232 105,871 (9,900 ) (120,907 ) (318 ) 84,978 Ps. 3,190,297 125,555 (38,825 ) - (18,793 ) 3,258,234 Accumulated depreciation: As of Depreciation Disposals Foreign As of Molds and machinery Ps. (103,267 ) (74,657 ) 3,532 - (174,392 ) Vehicles (9,095 ) (5,968 ) 1,003 - (14,060 ) Computers and equipment (7,997 ) (37,443 ) 11,829 16,057 (17,554 ) Leasehold improvements (31,066 ) (1,323 ) 4,820 - (27,569 ) Buildings (65,498 ) (48,808 ) - - (114,306 ) Ps. (216,923 ) (168,199 ) 21,184 16,057 (347,881 ) Depreciation expense is included in administrative expenses line in the consolidated statement of profit or loss and other comprehensive income. No impairment losses have been determined. The Group built a distribution center, which was ready to use in 2021 and it was started to capitalization, however, the construction remainder was completed until 2023. As of December 31, 2023, 2022 and 2021, the total payments related to this construction amounted to Ps.2,349, Ps.37,500 and Ps.397,000, respectively. The total investment amounted to Ps.1,110,807. During 2023, 2022 and 2021 the Group didn’t capitalize borrowing costs related to the distribution center that was under construction.

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2023
Business Combination [Abstract]
Business combination	11. Business combination On January 18, 2022, the Company entered into an agreement to acquire 100% of JAFRA in Mexico and the United States, along with its “JAFRA” trademarks. JAFRA is a leading global brand in direct sales in the Beauty and Personal Care (B&PC) industry with a strong presence in Mexico and the United States with independent leaders and consultants who sell unique products. In addition to entering the beauty and personal care industry, the JAFRA acquisition provides a unique opportunity for the Company to expand its geographic presence into the United States, enhancing its international focus on the North American. On March 24, 2022, the Federal Economic Competition Commission (“COFECE”) approved the transaction, which was concluded on April 7, 2022. The JAFRA acquisition led the Group to enter in the Beauty and Personal Care (B&PC) industry market. The assets acquired and liabilities assumed from the acquisition are as follows: Assets and liabilities to fair value Note Current assets and others non-current assets Ps. 2,885,952 Property, plant and equipment, net 10 1,957,784 Intangible assets 13 1,394,424 Current liabilities and non-current liabilities (1,630,260 ) Deferred income tax (813,661 ) Total identifiable assets acquired, and liabilities assumed 3,794,239 Goodwill 12 1,250,132 Total assets acquired, net Ps. 5,044,371 Goodwill is attributable to the profitability of the acquired business. It will not be deductible for tax purposes. Current assets and other non-current assets include accounts receivable with a contractual value of Ps.736,063 and an expected loss estimate of Ps.243,954; therefore, the fair value of accounts receivable is Ps.492,109. The funds necessary to pay the purchase price under the JAFRA Acquisition were obtained from a long-term bank loan “Syndicated Loan” of Ps.4,498,695, (see note 16), plus the available cash of Betterware in dollars of US$30,000. The total cash paid in pesos for the JAFRA Acquisition was Ps.5,044,371. Net cash outflow arising on acquisition: Cash out Ps. 5,044,371 Less cash and cash equivalent balances acquired from JAFRA (345,908 ) Net cash used (investing activities) Ps. 4,698,463 The revenues contributed by JAFRA included in the consolidated statement of profit or loss from the effective acquisition date to December 31, 2022, were Ps.5,164,205 and net income of Ps.493,062. If the acquisition had been made on January 1, 2022, the net revenues in the consolidated statement of income for the year ended December 31, 2022, would have been Ps.13,377,529 and net income of Ps.1,097,092. At the acquisition concluded date, it has not arisen any contingent liability that must be recorded, nor are there contingent consideration agreements. Additionally, acquisition costs were not significant.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2023
Goodwill [Abstract]
Goodwill	12. Goodwill As of Additions Disposals As of Cost Ps. 348,441 22,634 - 371,075 As of Additions Disposals As of Cost Ps. 371,075 1,251,277 (22,634 ) 1,599,718 As of Additions Disposals As of 31, Cost Ps. 1,599,718 - - 1,599,718 The goodwill balances of Group’s companies are described below: As of 2023 2022 2021 Betterware Ps. 348,441 348,441 348,441 JAFRA Mexico 1,250,132 1,250,132 - Finayo 1,145 1,145 - GurúComm - - 17,372 Innova Catalogos - - 5,262 Total Ps. 1,599,718 1,599,718 371,075 The Betterware’s goodwill, correspond to the resulting excess between the consideration given and the fair values of the net assets acquired on the acquisition date by Betterware Latinoamerica Holding México, S.A. de C.V. (BLHM) and Strevo Holding, S.A. de C.V. On March 12, 2021, Betterware entered into an agreement to acquire 60% of GurúComm for Ps.45,000. GurúComm is a Mobile Virtual Network Operator and communications software developer. Moreover, on July 22, 2021, Betterware entered into an agreement more to acquire 70% of Innova Catálogos, S.A. de C.V., for Ps.5,000. Innova Catálogos is a company dedicated to the purchase and sale of clothing, footwear and accessories. The goodwill addition of Ps .22,634 On March 25, 2022, Betterware and Programa Lazos, S.A. de C.V., acquired 2% and 98%, respectively, of the participation in shares of Finayo, S.A.P.I. de C.V. SOFOM ENR. The Group recorded a goodwill of Ps.1,145 corresponding to the excess for the consideration paid and the fair values of the net assets acquired for the acquisition of 100% of Finayo. In June 2023, the participation’s percentage in Finayo was modified as follow: an increase in Betterware from 2% to 99.05% and a decrease in Programa Lazos from 98% to 0.95%. On April 7, 2022, Betterware acquired 100% of JAFRA in Mexico and the United States, along with its trademarks “JAFRA”; the total cash agreed amounted to Ps.5,044,371 (see note 11). The addition to goodwill for Ps.1,250,132 corresponds to the excess for the consideration paid and the fair values of the net assets acquired for the acquisition of 100% of Jafra Cosmetics International S.A. de C.V., Jafra México Holding B.V. and Jafra Cosmetics International Inc. Impairment tests The Company annually tests the recoverable amount of its goodwill and indefinite-lived intangible assets that amount to Ps .1,599,718 .1,102,106 .1,250,132 .849,106 The values assigned to the key assumptions represent the administration’s assessment of future trends in relevant industries and are based on historical data from external and internal sources. As of December 31, 2023, 2022 and 2021, the estimated recoverable amount of the CGU exceeded its carrying amount. The key assumptions used in the estimation of the recoverable amount are set out below: 2023 2022 2021 In percentages Betterware JAFRA Betterware JAFRA Betterware Discount rate 14.7 16.7 10.0 9.1 12.8 Average revenue growth rate 5.0 9.0 2.3 8.1 13.8 Terminal value growth rate 3.3 3.3 0.0 2.0 3.0 EBITDA margin (earnings before interest, taxes, depreciation and amortization) 27.5 19.0 30.0 15.3 30.0 The discount rate was based on the historical industry average, weighted-average cost of capital and a market interest rate. The discount rate for Betterware is 14.7%, 10.0% and 12.8% as of December 31, 2023, 2022 and 2021 respectively, and for JAFRA of 16.7% and 9.1% as of December 31, 2023, and 2022 respectively. The average revenue growth rate is derived from management plans that are in line with industry behavior. The cash flow projections included specific estimates for 5 years and a terminal growth rate thereafter. The terminal growth rate was determined based on management’s estimate of the long-term compound annual EBITDA growth rate, consistent with the assumptions that a market participant would make. For Betterware, a terminal growth rate of 1.0% was used to corroborate that even then there would be no impairment of the assets. Budgeted EBITDA was estimated taking into account past experience and a revenue growth rate projected taking into account the average growth levels experienced over the past 5 years and the estimated sales volume and price growth for the next five years. It was assumed that the sales price would increase in line with forecast inflation over the next five years. There are no reasonably possible changes in any of the key assumptions that would result in potential impairment.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net [Abstract]
Intangible assets, net	13. Intangible assets, net Acquisition cost: As of Additions Disposals As of Brand Ps. 253,000 - - 253,000 Customer relationships 64,000 - - 64,000 Software 45,984 65,356 - 111,340 Brands and logo rights 5,393 70 - 5,463 Ps. 368,377 65,426 - 433,803 Accumulated amortization: As of Amortization Disposals As of Customer relationships Ps. (37,333 ) (6,400 ) - (43,733 ) Software (7,096 ) (8,377 ) - (15,473 ) Brands and logo rights (4,587 ) (250 ) - (4,837 ) Ps. (49,016 ) (15,027 ) - (64,043 ) Acquisition cost: As of Subsidiaries’ Additions Disposals Foreign As of Brand Ps. 253,000 840,616 9,493 - (1,003 ) 1,102,106 Customer relationships 64,000 553,808 - - - 617,808 Software 111,340 - 41,443 - - 152,783 Brands and logo rights 5,463 - 109 - - 5,572 Ps. 433,803 1,394,424 51,045 - (1,003 ) 1,878,269 Accumulated amortization: As of Amortization Disposals Foreign As of Customer relationships Ps. (43,733 ) (40,412 ) - - (84,145 ) Software (15,473 ) (29,686 ) - - (45,159 ) Brands and logo rights (4,837 ) (246 ) - - (5,083 ) Ps. (64,043 ) (70,344 ) - - (134,387 ) Acquisition cost: As of Additions Disposals Foreign As of Brand Ps. 1,102,106 - - - 1,102,106 Customer relationships 617,808 - - - 617,808 Software 152,783 5,459 - - 158,242 Brands and logo rights 5,572 52 - - 5,624 Ps. 1,878,269 5,511 - - 1,883,780 Accumulated amortization: As of Amortization Disposals Foreign As of Customer relationships Ps. (84,145 ) (52,551 ) - (5,450 ) (142,146 ) Software (45,159 ) (41,363 ) - - (86,522 ) Brands and logo rights (5,083 ) (76 ) - - (5,159 ) Ps. (134,387 ) (93,990 ) - (5,450 ) (233,827 ) Brands: ● The “Betterware” brand is an intangible asset with an indefinite useful life and a carrying amount of Ps .253,000 ● The “JAFRA” brands are intangible assets with an indefinite useful life and a carrying amount of Ps .849,106 Brands are not amortized. The Company annually tests the recoverable amount of its goodwill and indefinite-lived intangible assets that amount to Ps .1,599,718 .1,102,106 .1,250,132 .849,106 Customer relationships: ● The intangible for the relationship with customers of Betterware was transferred to the Group through a merger with Strevo carried out on July 28, 2017, this intangible asset has a useful life of ten years and are amortized using the straight-line method. ● The intangible for the relationship with customers of JAFRA arose from the valuation of assets acquired and liabilities assumed by business combination dated April 7, 2022, this intangible asset has a useful life of twelve years and are amortized using the straight-line method. The calculation comprised the revenues attributable of Jafra Mexico and the total number of consultants as of the valuation date. In addition, future revenues, growth rate and desertion were projected. The customers relationships balance of the Group are described below: As of December 31: 2023 2022 2021 Betterware Ps. 7,467 13,867 20,267 JAFRA Mexico 468,195 519,796 - Total of customers relationships Ps. 475,662 533,663 20,267 Brands and logo rights ● Betterware has incurred expenses related to the registration trademarks and logos rights with intellectual property authorities, which have a defined life, are amortized linearly over their estimated useful life, which ranges from 10 to 30 years. As of December 31, 2023, 2022 and 2021, intangible assets for brands and logo rights are presented in the consolidated statement of financial position for a total of Ps.465, Ps.489 and Ps.626, respectively. At each reporting date, the Group reviews the carrying amounts of its non-financial assets to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. As of December 31, 2023, 2022 and 2021, the Group have been not identified indications of impairment. In relation to impairment of intangible assets with indefinite useful life (brand), the Group estimates the recoverable amount of the intangible asset which is based on fair value less costs of disposal, estimated using discounted cash flows. The fair value measurement was categorized as a Level 3 fair value based on the inputs in the valuation technique used (see note 12).

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	14. Leases Right-of-use assets, net The Group leases a fleet of cars for its sales staff and qualified employees with different contract expiration dates, as well as computers, servers, printers, real estate (JAFRA distribution center and commercial venues) with different expiration dates, with the latest expiration date in 2028. Those leases were recorded as right of use assets as follows: As of Additions Disposals As of Cost Ps. 39,579 1,388 (3,275 ) 37,692 As of Depreciation Disposals As of Accumulated depreciation Ps. (14,697 ) (6,544 ) 933 (20,308 ) As of Subsidiaries’ Additions Disposals Foreign As of December 31, Vehicles Ps. 623 59,657 48,433 (1,171 ) - 107,542 Buildings - 7,049 88,051 (484 ) - 94,616 Warehouses 17,101 53,575 49,227 - - 119,903 Office furniture and equipment - 2,697 5,454 - - 8,151 Computer equipment 19,968 27,803 3,856 (15 ) - 51,612 Cost Ps. 37,692 150,781 195,021 (1,670 ) - 381,824 As of Additions Disposals Foreign currency translation As of Vehicles Ps. (147 ) (21,795 ) 1,024 - (20,918 ) Buildings - (12,947 ) - - (12,947 ) Warehouses (17,101 ) (18,658 ) 484 - (35,275 ) Office furniture and equipment - (1,346 ) - - (1,346 ) Computer equipment (3,060 ) (14,419 ) 1 (295 ) (17,773 ) Accumulated depreciation Ps. (20,308 ) (69,165 ) 1,509 (295 ) 88,259 As of Additions Disposals Foreign As of Vehicles Ps. 107,542 49,934 (18,206 ) (1,862 ) 137,408 Buildings 94,616 131,450 - (8,325 ) 217,741 Warehouses 119,903 2,718 - (4,767 ) 117,854 Office furniture and equipment 8,151 3,172 (2,928 ) - 8,395 Computer equipment 51,612 15,088 - - 66,700 Cost Ps. 381,824 202,362 (21,134 ) (14,954 ) 548,098 As of Additions Disposals Foreign As of December 31, Vehicles Ps. (20,918 ) (41,266 ) 6,275 1,515 (54,394 ) Buildings (12,947 ) (23,321 ) - 1,428 (34,840 ) Warehouses (35,275 ) (26,158 ) - 1,514 (59,919 ) Office furniture and equipment (1,346 ) (2,651 ) 1,078 - (2,919 ) Computer equipment (17,773 ) (19,549 ) - - (37,322 ) Accumulated depreciation Ps. (88,259 ) (112,945 ) 7,353 4,457 (189,394 ) The right-of-use asset depreciation expense for the years of 2023, 2022 and 2021 amounted to Ps.112,945, Ps.69,165 and Ps.6,544, respectively, and is included within administrative expenses in the consolidated statement of profit or loss and other comprehensive income. As of December 31, 2023, 2022 and 2021, Betterware has master lease contracts for computers, servers and cars and for the year 2022 with the JAFRA Acquisition, lease contracts were added for the JAFRA distribution center, office equipment (printers), cars and premises in different regions. As of December 31, 2023, 2022 and 2021, Betterware leased warehouses, offices, commercial space, and equipment, used in normal operations of the Group’s companies, to which the short-term exemption was applied, considering that the lease term was for less than one year. The rental expense for the years ended December 31, 2023, 2022 and 2021, amounted to Ps.15,295, Ps.31,003 and Ps.52,660, respectively. Lease liability The lease liabilities as of December 31, 2023, 2022 and 2021 are described below. Lease liability Balance as of January 1, 2021 Ps. 24,378 Lease additions (1) 1,388 Lease disposals (1) (1,704 ) Rent payments (principal and interest) (2) (6,899 ) Interest expense (1) 717 Balance as of December 31, 2021 17,880 Subsidiaries’ Acquisitions (1) 146,187 Lease additions (1) 193,856 Lease disposals (1) (195 ) Rent payments (principal and interest) (2) (76,214 ) Foreign currency translation (1) (1,172 ) Interest expense (1) 11,566 Balance as of December 31, 2022 291,908 Lease additions (1) 202,362 Lease disposals (1) (12,298 ) Rent payments (principal and interest) (2) (123,241 ) Foreign currency translation (1) (12,526 ) Interest expense (1) 26,771 Balance as of December 31, 2023 Ps. 372,976 (1) Changes that do not represent cash flow (2) Changes that represent cash flow The maturity analysis of total future minimum lease payments, including non-accrued interest, is as follows: Year Amount 2024 Ps 140,942 2025 111,495 2026 71,639 2027 40,974 2028-2034 146,541 Ps 511,591

Accounts Payable to Suppliers a

Accounts Payable to Suppliers and Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Accounts Payable to Suppliers and Accrued Expenses [Abstract]
Accounts Payable to Suppliers and Accrued Expenses	15. Accounts payable to suppliers and accrued expenses Trade accounts payables to the Group’s suppliers principally comprise amounts outstanding for trade purchases, raw material, and ongoing costs. The average payment period to Betterware’s suppliers is 4 months mainly for its commercial purchases and to JAFRA’s suppliers is 30 days for the commercial area and 90 days for the manufacturing area, without interest for all Group. The Group has financial risk management policies (see note 21) to ensure that all accounts payable are paid within the previously agreed credit terms. The Company has established financing programs for suppliers, through which they can discount their documents with different financial institutions (paying the financial cost). The balance payable derived from these programs is recognized within the suppliers account in the consolidated statement of financial position since this program does not substantially modify the original terms and conditions. The balance payable discounted by suppliers as of December 31, 2023, 2022 and 2021 amounts to Ps .861,828 .584,872 .1,237,913 The Group’s accrued expenses mainly comprise outstanding payment amounts (retention of income taxes and VAT) and social security’s contributions (IMSS, SAR and INFONAVIT) expenses among other accrued expenses.

Debt and borrowings

Debt and borrowings	12 Months Ended
	Dec. 31, 2023
Debt and borrowings [Abstract]
Debt and borrowings	16. Debt and borrowings 2023 2022 2021 Simple credit line joint and several obligation with BBVA, up to Ps.1,500,000, with a term of 60 months and monthly interest payment at 28-day TIIE rate published in BANXICO, on non-working days, the TIIE rate could be at 26, 27 or 29 days, plus the applicable margin, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. Ps. 1,500,000 - - Two-tranche sustainability bond, with maturities across 4 and 7 years, offered in the Mexican Market through the Bolsa Mexicana de Valores; the first offer of Ps.500,000 started paying interest at 5.15% plus 0.40% and for the monthly subsequent payments, the rate will be based on the 29-day TIIE rate issued by BANXICO plus 0.40%; the second offer of Ps.1,000,000 will pay interest semi-annually at a fixed rate of 8.35%, during the sustainability bond term. 1,488,830 1,485,545 1,482,261 Simple credit line with HSBC, up to Ps.950,000, valid until September 13, 2029 and monthly interest payment at the TIIE rate (the 28-day equilibrium interbank interest rate published in BANXICO), plus 1.3 points percentages, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. 950,000 - - Two-tranche bond, with maturities across 4 and 7 years, offered in the Mexican Market through the Bolsa Mexicana de Valores; the third offer of Ps.313,974 started paying interest at 12.41% and for the monthly subsequent payments, the rate will be based on the 28-day TIIE rate issued by BANXICO plus 0.90%; the fourth offer of Ps.500,000 will pay interest semi-annually or every 182 days at a fixed rate of 11.23%, during the bond term. 806,361 - - On April 5, 2022, Betterware entered into a credit line with BBVA for up to Ps.400,000 and as of May 31, 2022, through an amending agreement, the amount was strengthened for up to Ps.800,000. The line of credit bearing interest at the 28-day TIIE rate plus 206 basis points, payable monthly, with a term of 36 months from the date of signing the original contract. 300,000 - - Credit line with Banamex, with interest rate at TIIE (28 days published in BANXICO) plus 110 basis points, the line considers payments of drawdowns in no more than a 12-month term. This short-term line of credit, which is available and paid in a term of no more than 12 months. - 200,000 - Simple credit line with Banamex, HSBC, BBVA, Bajío, BanCoppel and Scotiabank, up to Ps.4,498,695, with interest (28-day TIIE published in BANXICO) plus the applicable margin, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. - 4,432,711 - Innova Catalogos has a loan for financial support or “Emerging Plan for the protection of employment and income of people”; the loan was acquired at the beginning of 2021, for the amount of Ps.40, with maturity across 18 months, and monthly payments of Ps.2.2, this loan does not accrue interest, however in case of default, it will accrue interest at the rate of 24% on unpaid balances. - - 15 Interest payable Ps. 86,231 30,419 28,109 Total debt 5,131,422 6,148,675 1,510,385 Less: Current portion 508,731 230,419 28,124 Long term debt and borrowings Ps. 4,622,691 5,918,256 1,482,261 Long term debt- Credit Line with HSBC ● On September 12, 2023, Betterware signed an agreement with HSBC to acquire a simple line of credit with joint obligation, up to Ps.950,000, valid until September 13, 2029 and payment of monthly interest at the TIIE rate (the of interbank interest rate) at 28 days published in BANXICO plus 1.3bp, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. ● On September 13, 2023, Betterware used the Ps.950,000 of the credit line with HSBC to pay our revolving lines. Long term debt- Offering of bonds in Securities Commission and to the Mexican Stock Exchange (“BMV”, for its acronym in Spanish) (BWMX 23 and BWMX 23-2) ● On July 7, 2023, Betterware successfully concluded the offering of a two-tranche bond issuance for a total of Ps.813,974, with maturities of 4 and 7 years, offered in the Mexican Market. The third offer of bonds for Ps.313,374 started paying interest at 12.41% rate and for the subsequent monthly payments, the rate will be based on the 28-day TIIE rate issued by Banxico plus 0.90%, and the fourth offer of Ps.500,000 will pay interest semi-annually at a fixed rate of 11.23% during the bond term. Principal payments are at the end of every bond maturity. ● On July 10, 2023, Betterware used the bond amount net of issuance costs of Ps .810,197 Long term debt- Credit Line with BBVA ● On July 5, 2023, Betterware entered into a credit agreement with BBVA, up to Ps .1,500,000 ● On July 10, 2023, Betterware used the Ps .1,500,000 Long term debt- Syndicated Credit Line ● On March 31, 2022, Betterware entered into a credit agreement with Banamex, HSBC, BBVA, BanBajio, BanCoppel, and Scotiabank, as syndicated lenders, for a credit line of up to Ps .4,498,695 ● During the months of March and June 2023, Betterware made two principal payments for Ps.1,000,000 and Ps .250,000 .3,248,695 .1,500,000 .810,197 .550,000 .150,000 .50,000 .188,498 ● The Management considered the transaction as an extinguishment of the original debt (Syndicated Loan) and a new debt was recognized for the long-term simple credit lines with BBVA and HSBC, mainly due to substantial differences in financial obligations. As a result of the extinguishment of the debt from July to December 2023, the Company cancelled in profit or loss the outstanding remainder of the initial issuance costs for the original debt (syndicated credit), which amounted to Ps .50,447 Long term debt- Offering of bonds in Securities Commission and to the Mexican Stock Exchange (“BMV”, for its acronym in Spanish) (BWMX 21X and BWMX 21-2X) ● On August 30, 2021, Betterware successfully concluded the offering of a two-tranche sustainability bond issuance for a total of Ps.1,500,000, with maturities across 4 and 7 years, offered in the Mexican Market and issued at favorable conditions for the Company. The first offer of sustainability bonds for Ps.500,000 started paying interest at 5.15% rate plus 0.40% and for the subsequent monthly payments, the rate will be based on the 29-day TIIE rate issued by Banxico plus 0.40%, and the second offer of Ps.1,000,000 will pay interest semi-annually at a fixed rate of 8.35% during the sustainability bond term. Principal payments are at the end of every bond maturity. ● On August 31, 2021, Ps .588,300 .521,449 .18,172 .48,679 Banamex- Unsecured credit line ● Betterware has an unsecured credit line with Banamex up to Ps.400,000, amounted to 28-days TIIE plus 110 basis points. As of December 31, 2021, the interest rate was 28-days TIIE plus 285 basis points. During the years 2023 and 2022, Betterware used Ps.700,000 and Ps .250,000 . HSBC-Credit line ● On March 10, 2020, Betterware entered into a current account credit line agreement with HSBC México, S.A., for an amount of MX$50,000, with provisions by means of promissory notes specifying payment of principal and interest. BLSM is jointly liable for this credit. On May 4, 2020, the first amendment agreement was signed, in which the amount of the credit line was increased to MX$150,000. The maturity date of this credit line is March 24, 2024, and it bears interest at the TIIE rate plus 200 basis points. During the years 2023, 2022 and 2021, Betterware received MX$300,000, MX$620,000 and MX$20,000, respectively, which, as of December 31, 2023, 2022 and 2021, had been paid. BBVA-Credit line ● On April 5, 2022, the Group entered into a credit line with BBVA for up to Ps .400,000 .800,000 Santander-Credit line ● On May 30, 2022, Betterware entered into a current account credit agreement with Santander México, S.A., for an amount of Ps .200,000 Banamex- Secured credit line ● In December 2018, the Group obtained a secured credit line with Banamex for an amount of Ps .400,000 ● On July 30, 2020, a total amount of Ps .195,000 ● During the first seven months of 2021, Betterware made payments to secured credit line with Banamex, for Ps.46,167, and as of August 31, 2021, this secured credit line was repaid in full in the amount of Ps .521,449 BBVA-Simple credit line ● On September 20, 2020, the Group entered into a credit line with BBVA for up to Ps.75,000 bearing interest at 7.5%, payable monthly. The credit line had racks in the Group’s distribution center pledged as collateral for an amount of Ps .80,901 ● During the first seven months of 2021, Betterware made payments to credit line with BBVA, for Ps.16,325 and as of August 31, 2021, this credit line was repaid in full in the amount of Ps .48,679 As of December 31, 2023, 2022 and 2021, the fair value of the debt in 2023, 2022 and 2021 amounted to Ps .5,145,691 .6,489,926 .1,499,867 Interest expenses related to the borrowings presented above are included in the interest expense item in the consolidated statement of earnings and other comprehensive income. Reconciliation of movements of liabilities to cash flows arising from financing activities Long-term Interest payable Derivative Balances as of January 1, 2021 Ps. 583,639 3,323 320,294 Changes that represent cash flows - Loans obtained 1,520,000 - - Restricted cash 42,915 - - Payments (646,716 ) (49,123 ) (18,172 ) Bond issuance costs (18,931 ) Changes that do not represent cash flows: Interest expense - 73,909 - Control obtained over subsidiaries 177 - - Amortization of bond issuance cost 1,192 - - Valuation effects of derivative financial instruments - - (330,315 ) Balances as of December 31, 2021 1,482,276 28,109 (28,193 ) Changes that represent cash flows - Loans obtained 5,818,705 - - Payments (1,120,025 ) (502,847 ) - Bond issuance costs (88,722 ) - - Changes that do not represent cash flows: Interest expense - 505,157 - Control obtained over subsidiaries Amortization of bond issuance cost 3,285 - - Amortization of issuance cost from Long-term debt- Syndicated Credit 22,737 - - Valuation effects of derivative financial instruments - - 43,522 Balances as of December 31, 2022 6,118,256 30,419 15,329 Changes that represent cash flows - Loans obtained 6,498,994 - - Payments (7,633,715 ) (652,313 ) - Bond issuance costs (8,355 ) - - Changes that do not represent cash flows: Interest expense - 708,125 - Amortization of bond issuance cost 4,026 - - Amortization of issuance cost from Long-term debt- Syndicated Credit 15,538 - - Cancellation of Line issuance cost from Long-term debt- Syndicated Credit 50,447 Valuation effects of derivative financial instruments - - 32,591 Balances as of December 31, 2023 5,045,191 86,231 47,920 The previous table details the changes in the Group’s liabilities derived from financing activities corresponding to debt and borrowings, including both monetary and non-monetary changes. Liabilities arising from financing activities are those for which cash flows are classified, or future cash flows will be classified, in the consolidated statement of cash flows as cash flows from financing activities. The Group’s long-term debt and interest maturities as of December 31, 2023, including non-accrued interest, are as follows: Year Amount 2024 Ps. 1,000,785 2025 1,396,897 2026 936,875 2027 1,330,284 2028-2029 2,394,998 Ps. 7,059,839 The long-term debt of the credit line with HSBC contains the following financial obligations: a) A leverage ratio less than or equal to 3.00. b) A debt service coverage ratio equal to or greater than 1.25. The long-term debt of the credit line with BBVA contains the following financial obligations: a) A leverage ratio equal to or less than 3.50 to 1.0. b) A debt service coverage ratio greater than or equal to 1.25 to 1.0. The long-term debt of the syndicated credit line contained the following financial obligations: a) A leverage ratio equal to or less than 3.00. b) A debt service coverage ratio equal to or greater than 1.25. c) A minimum stockholders’ equity equivalent to 90% of stockholders’ equity at the close of the last immediately preceding fiscal year. The long-term debt of the bond issue has the following financial obligations: a) Pay interest on bonds monthly or semi-annually, as applicable to each issue (bond), and using the rate stipulated in the Title. b) Use the resources derived from the placement of the Stock Certificates for the authorized purposes. c) Compliance with the general provisions applicable to securities issuers and other participants; Among them, the delivery of quarterly financial information and an annual report to the Banking Commission (CNBV, for its acronym in Spanish) and BMV. d) Compliance with the general provisions applicable to entities and issuers supervised by the CNBV that hire external audit services. The Group was in compliance with all financial obligations as of December 31, 2023, 2022 and 2021, with the exception of subsection “c” of the syndicated loan’s financial obligations during 2022, however, we obtained a waiver from the agent bank before December 31, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	17. Income taxes The subsidiaries of the Group in México and abroad are individually subject to the payment of income taxes. These taxes are not determined based on the consolidates figures of the Group, but are calculated individually at the level of each company declaration and each of these presents its taxes separately. According to the specific requirements of each country, the statutory rates for 2023, 2022 and 2021 years, were 30% for México, 25% for Guatemala and 21% for United States, and will continue as such in future years. Income tax recognized in profit or loss for the years of 2023, 2022 and 2021 was comprised of the following: 2023 2022 2021 Current tax Ps. 645,521 533,522 791,856 Deferred tax (benefit) expense (261,137 ) (16,602 ) 22,700 Ps. 384,384 516,920 814,556 The subsidiary in Guatemala generated an ISR of Ps.55 in 2023, a loss in 2022 and ISR of Ps.636 in 2021, while the subsidiaries in the United State had losses in 2023 and 2022. Income tax expense recognized at the effective ISR rate differs from income tax expense at the statutory tax rate. Reconciliation of income tax expense recognized from statutory to effective ISR rate is as follows: 2023 2022 2021 Profit before income tax Ps. 1,431,122 1,386,884 2,562,495 Tax rate 30 % 30 % 30 % Income tax expense calculated at 30% statutory tax rate 429,337 416,065 768,749 Inflation effects, net 17,730 3,536 25,039 Non-deductible expenses (1) 65,978 148,569 5,790 Share-based payments 1,403 1,780 1,744 Other items, net (94,604 ) (53,030 ) 13,234 Ps. 384,384 516,920 814,556 27 % 37 % 32 % (1) Includes (i) certain payroll expenses which are partially deductible as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items. Realization of deferred tax assets depends on the future generation of taxable income during the period in which the temporary differences will be deductible. Management considers the reversal of deferred tax liabilities and projections of future taxable income to make its assessment on the realization of deferred tax assets. Based on the results obtained in previous years and in future profit and tax projections, management has concluded that it is probable the deferred tax assets will be realized. Composition of the deferred tax asset (liabilities) as well as the reconciliation of changes in deferred taxes balances as of December 31, 2023, 2022 and 2021 are presented below: Temporary differences As of Accounting effects Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 8,319 11,309 12,799 32,427 Accruals and provisions 69,681 - (31,723 ) 37,958 Derivative financial instruments 35,886 - (35,886 ) - Property, plant and equipment - - 5,538 5,538 Leases 7,313 - (1,949 ) 5,364 Deferred tax liabilities: Intangible assets (83,900 ) - 1,920 (81,980 ) Inventories (34,234 ) (5,337 ) 30,483 (9,088 ) Derivative financial instruments - - (7,380 ) (7,380 ) Property, plant and equipment (10,888 ) - 10,888 - Right-of-use assets (7,465 ) - 2,250 (5,215 ) Other assets and prepaid expenses (6,959 ) - (9,640 ) (16,599 ) Net deferred tax liability Ps. (22,247 ) 5,972 (22,700 ) (38,975 ) Temporary differences As of Liability assumed Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 32,427 - (3,085 ) 29,342 Accruals and provisions 37,958 256,433 99,850 394,241 Prepaid expenses - 4,752 351 5,103 Property, plant and equipment 5,538 - (5,538 ) - Leases 5,364 - 83,103 88,467 Deferred tax liabilities: Intangible assets (81,980 ) (418,327 ) 1,920 (498,387 ) Inventories (9,088 ) - (18,656 ) (27,744 ) Derivative financial instruments (7,380 ) 4,936 (1,471 ) (3,915 ) Property, plant and equipment - (350,521 ) (38,200 ) (388,721 ) Right-of-use assets (5,215 ) - (83,397 ) (88,612 ) Other assets and prepaid expenses (16,599 ) 10,700 (18,275 ) (24,174 ) Net deferred tax liability Ps. (38,975 ) (492,027 ) 16,602 (514,400 ) Temporary differences As of Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 29,342 70,801 100,143 Accruals and provisions 394,241 (92,620 ) 301,621 Costumers’ prepayments 87 1 88 Non-deductible interest - 120,236 120,236 Leases 88,467 27,137 115,604 Deferred tax liabilities: Intangible assets (498,387 ) 1,920 (496,467 ) Inventories (27,744 ) 10,040 (17,704 ) Derivative financial instruments (3,915 ) (6,442 ) (10,357 ) Property, plant and equipment (388,721 ) 145,561 (243,160 ) Right-of-use assets (88,612 ) (18,999 ) (107,611 ) Suppliers’ prepayments 5,016 (12,260 ) (7,244 ) Other assets and prepaid expenses (24,174 ) 9,424 (14,750 ) Net deferred tax liability Ps. (514,400 ) 254,799 (259,601 ) Unrecognized deferred tax assets: Derived from the acquisition of JAFRA, the Group did not recognize deferred tax assets in the consolidated statement of financial position with respect to the following tax loss carryforwards of the subsidiaries: As of December 31, 2023 Originated loss’ year Life year Jafra Cosmetics Jafrafin, S.A. de C.V. 2019 2029 Ps. 8,210 - 2020 2030 3,547 - 2021 2031 - 2,793 2022 2032 9,102 5,722 Ps. 20,859 8,515 As of December 31, 2022 Originated loss’ year Life year Jafra Cosmetics Jafrafin, S.A. de C.V. 2019 2029 Ps. 27,861 - 2020 2030 3,376 - 2021 2031 - 2,659 Ps. 31,237 2,659 The Group does not recognize taxes for deferred assets with respect to tax loss carryforwards to be amortized, on which it is not probable that future taxable profits will be generated against which the Group can use tax loss carryforwards. As of December 31, 2021, the Group had no tax loss carryforwards. As of December 31, 2023, 2022 and 2021, the tax balances to be recovered mainly consist of favor balances of ISR pending application. Temporary differences related to investments in subsidiaries for which deferred income tax liabilities have not been recognized: The Company has undistributed profits for the years 2023 and 2022 of Ps.241,977 and Ps.231,203 which generate unrecognized deferred income tax liabilities of Ps.72,593 and Ps.69,361, respectively, since the Company is able to control the timing of distributions to its subsidiaries and is not expected to distribute these benefits in the foreseeable future. For the year 2021, the Group did not have any undistributed profits from subsidiaries that were subject to any tax payable by the beneficiary.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2023
Provisions [Abstarct]
Provisions	18. Provisions Commissions, Bonuses and Professional Other Total As of January 1, 2021 Ps. 107,146 46,540 292 - 153,978 Increases 2,054,420 140,436 17,541 - 2,212,397 Payments (2,048,135 ) (182,439 ) (17,333 ) - (2,247,907 ) As of December 31, 2021 Ps. 113,431 4,537 500 - 118,468 Additions for subsidiaries’ acquisition 360,280 - 62,990 276,314 699,584 Increases 4,030,497 74,764 48,292 412,645 4,566,198 Payments (4,012,720 ) (52,898 ) (54,490 ) (469,674 ) (4,589,782 ) Foreign currency translation (135 ) - - (921 ) (1,056 ) As of December 31, 2022 Ps. 491,353 26,403 57,292 218,364 793,412 Increases 3,880,325 19,025 56,990 615,108 4,571,448 Payments (3,810,487 ) (36,657 ) (66,487 ) (646,481 ) (4,560,112 ) As of December 31, 2023 Ps. 561,191 8,771 47,795 186,991 804,748 Commissions, promotions and other Commissions, promotions, and other includes commissions payable to the sales force of distributors, associates, leaders and consultants on the last week of the period, which are paid in the first week of the year or of the following period. In addition, it includes the provision of reward points and loyalty program obtained by distributors, associates, leaders and consultants. See notes 2.v and 2.x. Bonuses and other employee benefits Bonuses and other employee benefits include annual performance bonuses as well as vacation provisions, vacation bonuses, savings funds, among others. Fees for professional services Fees for professional services includes fees for services such as external audits, legal services, among others. Other general provisions General provisions are related to year-end expenses, plant services and center services which are pending to be paid.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2023
Derivative Financial Instruments [Abstract]
Derivative financial instruments	19. Derivative financial instruments 19.1 Interest rate and exchange rate derivatives The Group in order to reduce the risks related to fluctuations in the exchange rate of the US dollar uses derivative financial instruments such as forwards to mitigate foreign currency exposure resulting from payments made in US dollars. For year 2021, in relation with the secured credit line for up to Ps.400,000 contracted with Banamex, and in order to mitigate the risk of future increases in interest rates, the Group entered into a derivatives contract with Banamex, which consists of an interest rate swap. By using this interest rate swap, the Group converted its variable interest rates into fixed rates. On August 31, 2021, the SWAP with Banamex, was cancelled as the secured credit line was prepaid. A cancellation fee of Ps.18,172 was paid, as mentioned in note 16. The details of the derivative financial instrument contracts entered into by the Group as of December 31, 2023, 2022 and 2021, are as follows: As of December 31, 2023 Instrument Notional amount in Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 97,260 Ps. 47,920 17.96 Weekly, through December 2024 Total Liabilities Ps. 47,920 As of December 31, 2022 Instrument Notional Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 41,750 Ps. 15,329 20.31 Weekly, through August 2023 Total Liabilities Ps. 15,329 As of December 31, 2021 Instrument Notional amount in thousands Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 134,050 Ps. 28,193 20.66 Weekly, through October 2022 Total Assets Ps. 28,193 The impacts in profit or (loss) of the derivative financial instruments for the years of 2023, 2022 and 2021 amounted to (loss) / gain of Ps.(32,591), Ps.(43,522) and Ps.330,315, respectively, which is included in the consolidated statements of comprehensive income in the line item of “unrealized (loss) gain in valuation of derivative financial instruments.”

Retirement Benefits _ Defined B

Retirement Benefits – Defined Benefit Obligations	12 Months Ended
	Dec. 31, 2023
Retirement Benefits – Defined Benefit Obligations [Abstract]
Retirement benefits – Defined benefit obligations	20. Retirement benefits – Defined benefit obligations The Group recognizes the liability and corresponding impacts to profit and loss as well as comprehensive income regarding to the seniority premiums to be paid to its employees. This benefit is determined considering the years of service and the compensation from the employees. The components of the defined benefit liability for the years of 2023, 2022 and 2021, are as follows: a) Movement in defined liability and post-employment The following table shows a reconciliation from the opening balances to the closing balances for the defined benefit liability and its components: Defined benefits Post-employment benefits Seniority premium and termination indemnity at retirement (BWM-JAFRA) Pension plan (JAFRA) 2023 2022 2021 2023 2022 2021 Balance at January 1 Ps. 30,148 2,093 1,678 123,759 - - Additions for subsidiaries’ acquisition - 23,637 - - 125,606 - Included in profit or loss: Past service cost (1,010 ) - - (29,615 ) - - Current service cost 4,246 2,924 614 5,605 4,553 - Interest cost 3,426 2,095 101 10,487 7,367 - Net (gain) cost of the period 6,662 5,019 715 (13,523 ) 11,920 - Included in other comprehensive income: Remeasurement of defined benefit obligation 11,730 (1,818 ) (83 ) 10,630 (13,767 ) - Others: Benefits paid (3,123 ) (1,223 ) (217 ) (38,175 ) - - Others (958 ) 2,440 - - - - Balance as of December 31 Ps. 44,459 30,148 2,093 82,691 123,759 - The conditions of the pension plan (JAFRA) are described below: As of September 30, 2023, JAFRA modified the conditions of its pension plan, which generated a past service benefit effect of Ps.(29,615) in JAFRA’s pension plan as described below: Conditions before October 2023: a) Normal retirement: b) Early retirement: Conditions after October 2023: Employee groups: ● Group 1: JAFRA employees who, as of September 30, 2023, are 60 years of age or older and have 10 years of continuous service and employees who join JAFRA on a date after September 30, 2023. ● Group 2 (transition): JAFRA employees who, as of September 30, 2023, are 60 years of age or older and have 10 years of continuous service. a) Normal retirement: ● Group 1: Retirement upon reaching age 65 with at least 20 years of service for the Company. ● Group 2: Retirement upon turning 65 with at least 10 years of service within the Company. b) Early retirement: ● Group 1: The employee will not have the possibility of exercising early retirement, therefore, to be entitled to any benefit from this plan, he or she must turn 65 years old with at least 20 years of service for the Company. ● Group 2: The employee who does not reach the normal retirement date may retire with early retirement as long as he or she has turned 60 years old with at least 10 years of service within the Company. b) Actuarial assumptions The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages): 2023 2022 2021 Betterware JAFRA Betterware JAFRA Betterware Financial: Future salary growth 7.0 % 5.5 % 6.5 % 5.5 % 5.0 % Discount rate 9.7 % 9.3 % 9.2 % 9.5 % 7.6 % Demographic: Number of employees 938 1,356 901 1,276 1,272 Age average 35 years 38 years 34 years 38 years 32 years Longevity average 3 years 7 years 3 years 7 years 2 years c) Sensitivity analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation considering a change of ±0.50% in the discount rate. Effects as of December 31: 2023 2022 2021 Betterware JAFRA Betterware JAFRA Betterware Increase / decrease in the discount rate + 0.50% Ps. 500 94 361 146 156 - 0.50% (500 ) (98 ) (174 ) (151 ) (174 )

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Financial instruments	21. Financial instruments Below is the categorization of the financial instruments, excluding cash and cash equivalents, held by the Group as of December 31, 2023, 2022 and 2021, as well as the indication of fair value hierarchy level, when applicable: Accounting classification and fair values As of December 31, 2023 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 1,072,455 - Trade account receivables from related parties 25 104 - Total 1,072,559 - Financial liabilities - Accounts payable to suppliers 1,790,026 - Lease liability 14 372,976 - Long term debt and borrowings 16 5,131,422 - Derivative financial instruments 19 - 47,920 2 Total Ps. 7,294,424 47,920 As of December 31, 2022 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 971,063 - Trade account receivables from related parties 25 61 - Total 971,124 - Financial liabilities - Accounts payable to suppliers 1,371,778 - Accounts payable to related parties 25 96,859 Lease liability 14 291,908 - Long term debt and borrowings 16 6,148,675 - Derivative financial instruments 19 - 15,329 2 Total Ps. 7,909,220 15,329 As of December 31, 2021 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 745,593 - Trade account receivables from related parties 25 24 - Derivative financial instruments 19 - 28,193 2 Total 745,617 28,193 Financial liabilities - Accounts payable to suppliers 1,984,932 - Lease liability 14 17,880 - Long term debt 16 1,510,385 - Total Ps. 3,513,197 - Measurements of fair values Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable: ● Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; ● Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and ● Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). As previously disclosed, some of the Group’s financial liabilities are measured at fair value at the end of each reporting period. The following table gives information about how the fair values of these financial liabilities are determined (in particular, the valuation technique(s) and inputs used). Financial assets/ financial liabilities Valuation technique(s) and key input(s) Significant unobservable Relationship and sensitivity of unobservable inputs to fair value Foreign currency forward contracts (see note 19) Discounted cash flows. N/A N/A There were no transfers between levels during the current or prior year. Financial risk management The Group’s Treasury function provides services to the business, coordinates access to domestic and international financial markets, monitors and manages the financial risks relating to the operations of the Group through internal risk reports which analyses exposures by degree and magnitude of risks. These risks include market risk (including currency risk, interest rate risk, and price risk), credit risk, liquidity risk. The Group seeks to minimize the effects of these risks by using derivative financial instruments to hedge these risk exposures. The use of financial derivatives is governed by the Group’s policies approved by the board of directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial derivatives and non-derivative financial instruments, and the investment of excess liquidity. Compliance with policies and exposure limits is reviewed by the Management on a continuous basis. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes. Market risk The Group’s activities expose it primarily to the financial risks of changes in exchange rates and interest rates (see below). The Group enters into a variety of derivative financial instruments to manage its exposure to interest rate and foreign currency risk, including: ● In order to reduce the risks related to fluctuations in the exchange rate of foreign currency, the Group uses derivative financial instruments such as forwards to adjust exposures resulting from foreign exchange currency. ● In addition, the Group in prior years used interest rate swaps to adjust its exposure to the variability of the interest rates or to reduce their financing costs. The Group’s practices vary from time to time depending on judgments about the level of risk, expectations of change in the movements of interest rates and the costs of using derivatives. See note 19 for disclosure of the derivative financial instruments entered into for the years of 2023, 2022 and 2021. Exchange risk management The Group undertakes transactions denominated in foreign currencies, mainly U.S. dollars; consequently, exposures to exchange rate fluctuations arise. Exchange rate exposures are managed within approved policy parameters utilizing forward foreign exchange contracts. The carrying amounts of the Group’s U.S. dollars, U.E. euro and India rupee and denominated financial assets and financial liabilities at the reporting date are as follows: 2023 2022 2021 US$ €$ US$ €$ Rp$ US$ Assets 13,324 2 13,006 105 60,340 10,686 Liabilities (35,186 ) (43 ) (23,142 ) (78 ) - (35,148 ) Net position (21,862 ) (41 ) (10,136 ) 27 60,340 (24,462 ) Closing exchange rate of the year 16.8935 18.6896 19.3615 20.7693 0.0013 20.5157 Exchange rate sensitivity analysis The Group is mainly exposed to variations in the Mexican Peso / the U.S. Dollar exchange rate. For sensitivity analysis purposes, the Group has determined a 10 percent increase and decrease in Ps. currency units against the U.S. dollar (“relevant currency”). The 10 percent is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated financial assets/liabilities and adjusts their translation at the year-end for a 10 percent change in foreign currency rates. Given that the foreign exchange currency net position results in a liability, a positive number below indicates an increase in profit where currency units strengthen 10 percent against the relevant currency. For a 10 percent weakening of currency units against the relevant currency, there would be a comparable impact on the net income, and the balances below would be negative. 2023 Net income Ps. 37,009 Foreign exchange forward contracts It is the policy of the Group to enter into foreign exchange forward contracts to manage the foreign currency risk associated with anticipated purchase transactions up to 12 months. See note 19 with details on foreign currency forward contracts outstanding at the end of the reporting period. Foreign currency forward contract assets and liabilities are presented in the line ‘Derivative financial instruments’ within the consolidated statement of financial position. The Group has entered into contracts to purchase raw materials from suppliers in China, with such purchases denominated in U.S. dollars. The Group has entered into foreign exchange forward contracts to hedge the exchange rate risk arising of future payments in US dollars. Interest rate risk management The Group is exposed to interest rate risk from the borrowings at a variable interest rate (69% of long-term debt uses variable rate and 31% fixed rate). The risk is managed by the Group by maintaining an appropriate balance between fixed and variable rate borrowings. Hedging activities were evaluated regularly to align with interest rate views and defined risk appetite; ensuring the most cost-effective hedging strategies were applied. The Group’s exposures to interest rates on financial assets and financial liabilities are detailed in the liquidity risk management section of this note. Interest rate sensitivity analysis The sensitivity analysis presented in 2023 was determined based on exposure to the interest rates used. For variable rate liabilities, the analyzes were prepared assuming that the amount of the liability outstanding at the reporting date was outstanding during the review period. A one percent increase or decrease was used to internally report interest rate risk to Management and in turn represent the assessment of the reasonably possible change in interest rates. The total amount paid for interest at a variable rate as of December 31, 2023, was Ps.592,051; If the interest rates had been 1% higher, the payment would have amounted to Ps.637,049 and 1% lower, the payment would have amounted to Ps.547,054, that is, all other variables would have remained constant, the Group’s net income could decrease/increase Ps.44,998. Credit risk management The Group’s exposure to credit risk concentration is not significant as no customer represents more than 10% of sales and receivables. The concentration of credit risk is limited due to the fact that the customer base is large and unrelated, spread across diverse geographical areas. Credit policy has been implemented for each customer establishing purchase limits. Customers who do not satisfy the credit references set out by the Group, can only carry out transactions with the Group through prepayment. See note 6 for further details on trade account receivables and the expected credit loss estimate. Collateral held as security and other credit enhancements The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets. Overview of the Group’s exposure to credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss/gain to the Group. As of December 31, 2023, the Group’s maximum exposure to credit risk without taking into account any collateral held or other credit enhancements, which will cause a financial loss to the Group due to failure to discharge an obligation by the counterparties and financial guarantees provided by the Group, arises from the carrying amount of the respective recognized financial assets as stated in the consolidated statement of financial position. For trade receivables, the Group has applied the simplified approach to measure the loss allowance at lifetime instruments. The Group determines the expected credit losses on these items by using a provision matrix, estimated based on historical credit loss experience based on the past due status of the debtors, determined by the last 3 years plus the current period adjusted as appropriate to reflect current conditions and estimates of future economic conditions. Accordingly, the credit risk profile of these assets is presented based on their past due status in terms of the provision matrix. The note 6, includes further details on the loss allowance for these assets. Liquidity risk management The ultimate responsibility for liquidity risk management rests with the board of directors, which has established an appropriate liquidity risk management framework for management of the Group’s short, medium and long-term funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking facilities, and reserve borrowing facilities, by continuously monitoring the forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities. Details of additional undrawn facilities that the Group has at its disposal to further reduce liquidity risk are set out below. The financing agreements with suppliers that are mentioned in notes 2.w and 15, are made to seek efficiency in the payment to suppliers, and the Company has concentrated Ps.861,828, Ps.584,872 and Ps.1,237,913, for the years 2023, 2022 and 2021, respectively, of their accounts payable to suppliers with 5 local banks (Banamex, BBVA, HSBC, Santander y Sabadell) rather than with a diverse group of suppliers, allowing for better payment planning. The Management has assessed that the Company does not rely on extended payment terms and suppliers generally have not become accustomed to or do not rely on advance payment under the financing agreement. If the financial institutions were to withdraw the agreement, such withdrawal would not affect the Company’s ability to settle liabilities when due. Liquidity maturity analysis The Group manages its liquidity risk by maintaining adequate reserves of cash and bank credit lines available and consistently monitoring its projected and actual cash flows. The maturity analysis of lease liabilities is presented in note 14 and long-term debt maturities effectives in 2023, 2022 and 2021 are presented in note 16. The Group has access to financing facilities as described below. The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets. Bank credit lines and long-term debt 2023 2022 2021 Amount used Ps. 5,063,974 6,198,695 1,500,000 Amount not used 1,980,000 1,380,000 250,000 Total credit lines and long-term debt Ps. 7,043,974 7,578,695 1,750,000 Capital risk management The Group manages its capital to ensure it will be able to continue as a going concern, while it maximizes returns for its shareholders through the optimization of its capital structure. The Group’s management reviews the capital structure when presenting its financial projections to the Board of Directors and stockholders as part of the annual business plan. When performing its review, the Board of Directors considers the cost of equity and its associated risks. The capital structure of the Group consists of net debt (debt and borrowings disclosed in note 16 after deducting cash and bank balances) and stockholders’ equity of the Group.

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2023
Stockholders’ Equity [Abstract]
Stockholders’ equity	22. Stockholders’ equity Stockholders’ equity as of December 31, 2023, 2022 and 2021 by number of shares, is as follows: Betterware de México, S.A.P.I. de C.V. As of As of As of Fixed capital 10,000 10,000 10,000 Variable capital 37,306,546 37,306,546 37,306,546 37,316,546 37,316,546 37,316,546 2023 The capital stock is represented by fully subscribed and paid common shares with no par value, with the exception of fixed capital, for which the par value per share is Ps.10. The variable capital stock is unlimited. As of December 31, 2023, 2022 and 2021 the Group had 72,626, 356,029 and 283,403 treasury shares, for which no dividend is paid. 2022 In 2022, during the months of February to March, the Group repurchased 72,626 shares equivalent to Ps.25,321 according to the program approved on September 10, 2021, by the Board of Directors, where up to US$50,000 may be repurchased, until December 31, 2022. 2021 During the Ordinary Shareholders’ Meeting held on February 18, 2021, a reclassification of Ps.876,518 from share premium account to retained earnings was approved. On June 21, 2021, the Group issued 731,669 treasury shares in favor to Campalier, related to the long-term incentive plan based on shares with the Executive Chairman of the Board, agreed between Shareholders on August 15, 2019, and modified on July 30, 2020. Dividends 2023 On March 8, 2023, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.100,000, which were paid in cash on March 21, 2023. Part of this amount (Ps.52,518) was paid to Campalier based on its shareholding. The dividend per share was Ps.2.67. On May 15, 2023, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.150,000, which were paid in cash on May 26, 2023. Part of this amount (Ps.78,777) was paid to Campalier based on its shareholding. The dividend per share was Ps.4.02. On August 9, 2023, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.200,000, which were paid in cash on August 24, 2023. Part of this amount (Ps.105,036) was paid to Campalier based on its shareholding. The dividend per share was Ps.5.36. On November 9, 2023, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.200,000, which were paid in cash on November 24, 2023. Part of this amount (Ps.105,036) was paid to Campalier based on its shareholding. The dividend per share was Ps.5.36. 2022 On February 11, 2022, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.350,000, which were paid in cash on March 3, 2022. Part of this amount (Ps.183,812) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.38. On April 29, 2022, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.350,000, which were paid in cash on June 22, 2022. Part of this amount (Ps.183,812) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.38. On August 19, 2022, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.200,000, which were paid in cash on September 8, 2022. Part of this amount (Ps.105,035) was paid to Campalier based on its shareholding. The dividend per share was Ps.5.36. On October 28, 2022, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.50,000, which were paid in cash on December 28, 2022. Part of this amount (Ps.26,259) was paid to Campalier based on its shareholding. The dividend per share was Ps.1.34. 2021 On February 18, 2021, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.350,000, which were paid in cash on March 4, 2021. Part of this amount (Ps.180,489) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.57. On May 12, 2021, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.350,000, which were paid in cash on May 20, 2021. Part of this amount (Ps.180,489) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.57. On August 13, 2021, the General Shareholders’ Meeting approved a payment of dividends from retained earnings in the amount of Ps.350,000, which were paid in cash on August 19, 2021. Part of this amount (Ps.183,812) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.38. On October 29, 2021, the General Shareholders’ Meeting approved a payment of dividends in the amount of Ps.350,000, which were paid in cash on November 4, 2021. Part of this amount (Ps.183,812) was paid to Campalier based on its shareholding. The dividend per share was Ps.9.38. Legal reserve Retained earnings include the statutory legal reserve. The Mexican General Corporate Law requires that at least 5% of net income of the year be transferred to the legal reserve until the reserve equals 20% of common stock at par value (historical pesos). The legal reserve may be capitalized but may not be distributed unless the Group is dissolved. The legal reserve must be replenished if it is reduced for any reason. As of December 31, 2023, 2022 and 2021, the legal reserve, in pesos, was Ps.10,679 and it is included in retained earnings.

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2023
Share-Based Payments [Abstract]
Share-based payments	23. Share-based payments As disclosed in note 2.y, the Group grants a compensation plan based on Betterware’s shares to certain key officers and directors The plans were granted at the Board of Directors Session on August 15, 2019 and modified on July 30, 2020, and their objective was for the creditors to the plan to contribute significantly to the growth of the Group and align the economic interests of those people with those of the shareholders. The Incentive Plan is aligned with shareholder interest in management’s ability to deliver operating results that potentially benefit the stock price; If the established results are achieved, a gradual delivery of shares will be carried out over a period of 4 to 5 years. There must be a performance metric based on EBITDA (earnings before interest, taxes, depreciation and amortization) and their permanence in the Group, which will be delivered based on the particular compensation plans of each individual. The effects associated with the award of share-based payments were recognized in the consolidated statement of income and other comprehensive income, with the corresponding effect in stockholders’ equity, in the share premium account until December 31, 2022. In May 2021, the conditions of the share-based compensation plan for the Executive Chairman of the Board were met, so in June 2021, the Betterware’s shares equivalent to 2%, which was the total stipulated in the plan, were delivered to Campalier.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings per share	24. Earnings per share The amount of basic earnings per share is calculated by dividing the net income for the period attributable to shareholders of the Group’s ordinary shares by the weighted average of the ordinary shares outstanding during the period. The amount of diluted earnings per share is calculated by dividing the net income attributable to shareholders of the Group’s common shares (after adjusting it due to changes in the fair value of warrants recognized at FVTPL in accordance with IFRS 9, if applicable) by the weighted average of the common shares outstanding during the period plus the weighted average number of ordinary shares that would have been issued at the time of converting all diluted potential ordinary shares into ordinary shares. The following events affected the outstanding common shares for the years 2022 and 2021: 2022 ● In 2022, during the months of February to March, the Group repurchased 72,626 shares at US$17.03 each share or the equivalent of a total of Ps.25,321, according to the program approved on September 10, 2021, by the Board of Directors, where it was stipulated to repurchase them for up to US$50,000, until December 31, 2022. 2021 ● For the year 2021, the share-based payment incentive plans with the Executive Chairman of the Board, certain officers and directors, issued by the Group (see note 23) qualified as a potentially dilutive event, resulting in 20,680 potentially dilutive shares, corresponding to the share-based incentive plan for directors and key executives. The Group issued 731,669 treasury shares during the year related to the share-based incentive plan of the Executive Chairman of the Board; such shares were considered from January 1, 2021, within the calculation of diluted earnings per share for the year ended December 31, 2021. Additionally, IFRS requires that the calculation of basic and diluted earnings per share (“EPS”) for all years presented be adjusted retrospectively when the number of ordinary shares or potential ordinary shares outstanding increases as a result of a capitalization, bond issue, or share split, or decreases as a result of a reverse share split, EPS calculations for the reporting period and the comparative period should be based on the new number of shares. As of December 31, 2023, 2022 and 2021, Betterware had 37,316,546 outstanding shares. The following table shows the income and share data used in the calculation of basic and diluted earnings per share for the periods of 2023, 2022 and 2021: 2023 2022 2021 Net income (in thousands of pesos) Attributable to Owners of the Group Ps. 1,049,461 872,557 1,751,645 Shares (in thousands of shares) Weighted average of outstanding shares Basic 37,244 37,256 36,974 Diluted 37,265 37,277 37,337 Basic and diluted earnings per share: Basic earnings per share (pesos per share) Ps. 28.18 23.42 47.38 Diluted earnings per share (pesos per share) Ps. 28.16 23.41 46.91

Related Party Balances and Tran

Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Balances and Transactions [Abstract]
Related party balances and transactions	25. Related party balances and transactions The following balances were outstanding as of December 31, 2023, 2022 and 2021, respectively, which are at market value: Trade account receivables from related parties 2023 2022 2021 Campalier, S.A. de C.V. (shareholder) Ps. 104 - - Fundación Betterware., A.C. (affiliated) - 61 24 104 61 24 Trade account payables to related parties 2023 2022 2021 Campalier, S.A. de C.V. (shareholder) Ps. - 96,859 - On June 23, 2022, our subsidiary Programa Lazos, as borrower, entered into a loan agreement for an amount of Ps .150,000 .120,000 In October 2023, Betterware de México, S.A.P.I. de C.V. and Campalier, S.A. de C.V., signed a services agreement in which Betterware undertakes to provide Campalier with specialized services agreed to comparable market conditions, such as: consulting, accounting and financial advice, with monthly payments. The total amount paid during the year was Ps.222. Trading transactions – 2023 2022 2021 Revenues / expenses to Betterware with: Lease Donation Lease Donation Lease Donation Fundación Betterware., A.C. Ps. 63 5,430 63 3,350 42 920 2023 2022 Revenues to Betterware / Expenses to Lazos with: Services Interest Interest Campalier, S.A. de C.V. Ps. 222 5,064 7,479 Remuneration of key management personnel – Key management personnel compensation comprised short-term employee benefits of Ps .62,574 .47,265

Revenue and Operating Expenses

Revenue and Operating Expenses	12 Months Ended
	Dec. 31, 2023
Revenue and Operating Expenses [Abstract]
Revenue and operating expenses	26. Revenue and operating expenses Revenue – Revenue recognized in the 2023 and 2022 was generated in Mexico and the United States, while the revenue recognized 2021 was generated in Mexico. A disaggregation revenue per product segments is as follows: 2023 2022 2021 Revenue by home organization products: Kitchen and food preservation Ps. 2,027,320 2,163,684 3,283,421 Home solutions 1,081,778 1,272,272 2,319,156 Laundry & Cleaning 666,220 691,272 826,188 Bedroom 620,282 854,323 1,608,424 Tech & mobility 521,348 553,977 769,767 Bathroom 418,190 749,161 1,217,927 Wellness 351,768 - - Others 39,702 58,655 42,800 Total revenue by home organization products 5,726,608 6,343,344 10,067,683 Revenue by beauty and personal care products: Fragrance 5,139,914 3,472,919 - Color (cosmetics) 909,238 642,876 - Skin care 785,450 611,905 - Toiletries 448,297 321,806 - Others - 114,699 - Total revenue of beauty and personal care products 7,282,899 5,164,205 - Total revenue of the Group Ps. 13,009,507 11,507,549 10,067,683 As of December 31, 2023, 2022 and 2021, the Group did not identify significant costs to obtain/fulfill a contract that are required to be capitalized as an asset. Consequently, the Group did not perform any analysis in order to identify possible impairment losses. See note 6 about the expected credit loss model applicable to all financial assets measured at amortized cost. Operating expenses – Operating expenses by nature type, for the years of 2023, 2022 and 2021 are as follows: 2023 2022 2021 Promotions for the sales force Ps. 2,343,532 1,743,961 503,291 Cost of personnel services and other employee benefits 1,663,196 1,502,030 621,519 Distribution costs 593,174 473,516 463,762 Sales catalog 399,503 445,753 417,522 Depreciation and amortization 375,134 287,702 82,122 Commissions and professional fees 323,079 217,384 69,954 Impairment loss on trade accounts receivables 304,501 269,595 198,495 Events, marketing and advertising 298,905 199,771 109,822 Packing materials 145,076 161,095 201,006 Travel expenses 51,565 33,223 11,258 Market research 21,087 12,031 9,550 Bank fees 19,541 25,853 34,335 Rent expense 15,295 30,987 52,660 Other 408,898 475,287 192,514 Ps. 6,962,486 5,878,188 2,967,810

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2023
Segment Information [Abstract]
Segment information	27. Segment information The information by operating segments is presented consistent with the information included in the internal reports provided to the highest authority in making operating decisions (Chief Operating Decision Maker or “CODM”). The Board of Directors is who evaluates the financial performance, the situation of the Group and makes strategic decisions. It has been identified as the highest authority in operating decision-making, and it is integrated by seven independent members, two members and the Executive Board Chairman. As discussed in note 1, the Group has identified the reportable business segments as follows: ● Home organization segment (Betterware segment or BWM segment): formed by seven different categories through which Betterware offers its product line include kitchen and food preservation, home solutions, bathroom, laundry & cleaning, tech and mobility, bedroom and wellness. BWM’s products are sold through catalogues and are distributed to the end customer by its network of distributors and associates in Mexico. As of December 31, 2023, the net income corresponding to this reportable segment represented 44%. ● Beauty and Personal Care (B&PC) segment (JAFRA segment), formed by four main categories: fragrance, color (cosmetics), skin care and toiletries. JAFRA’s products are sold through 12 promotional catalogues published on a monthly basis and are distributed to the end customer by its network of leaders and consultants in its operative segments located in Mexico (JAFRA Mexico) and the United States (JAFRA US). As of December 31, 2023, the net income corresponding to this reportable segment represented 56%. The segment information of the Group is detailed in the following table: As of December 31, 2023 The Group’s companies BWM´s JAFRA´s Eliminations (1) Total EBITDA (2) 1,434,501 1,286,399 2,720,900 Depreciation and amortization 128,450 246,684 375,134 Operating income 1,306,051 1,039,715 - 2,345,766 Interest income 10,033 182,573 (147,550 ) 45,056 Interest expense (941,781 ) (26,031 ) 147,550 (820,262 ) Unrealized (loss) gain in valuation of DFI (32,591 ) - (32,591 ) Foreign exchange loss, net (110,103 ) 3,262 (6 ) (106,847 ) Income before income taxes 231,609 1,199,519 (6 ) 1,431,122 Income taxes 140,762 243,622 - 384,384 Income for the year 90,847 955,897 (6 ) 1,046,738 Net revenue Ps. 5,726,608 7,282,899 - 13,009,507 Total assets Ps. 10,194,967 9,345,081 (8,451,908 ) 11,088,140 Total liabilities Ps. (8,724,053 ) (2,904,339 ) 2,013,265 (9,615,127 ) Fixed assets additions Ps. 46,329 79,226 - 125,555 (1) The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important. (2) EBITDA is composed of net income, (+) depreciation and amortization, (+) net financing costs, (+) income taxes. As of December 31, 2022 As of The Group’s companies BWM´s JAFRA´s Eliminations (3) Total BWM´s segment EBITDA 1,514,227 801,881 - 2,316,108 2,683,987 Depreciation and amortization 109,055 178,647 - 287,702 82,122 Operating income 1,405,172 623,234 - 2,028,406 2,601,865 Interest income 10,607 32,777 (14,695 ) 28,689 25,872 Interest expense (546,977 ) (11,039 ) 14,695 (543,321 ) (75,818 ) Unrealized (loss) gain in valuation of DFI (43,522 ) - - (43,522 ) 330,315 Changes in fair value of warrants - - - - - Foreign exchange loss, net (81,212 ) (2,156 ) - (83,368 ) (319,739 ) Income before income taxes 744,068 642,816 - 1,386,884 2,562,495 Income taxes 367,166 149,754 - 516,920 814,556 Income for the year 376,902 493,062 - 869,964 1,747,939 Net revenue Ps. 6,343,344 5,166,545 (2,340 ) 11,507,549 10,067,683 Divestment in subsidiaries Ps. (21,862 ) - - (21,862 ) - Total assets Ps. 8,958,162 8,154,942 (5,780,371 ) 11,332,733 5,185,229 Total liabilities Ps. (8,363,605 ) (2,592,037 ) 720,189 (10,235,453 ) (3,985,026 ) Fixed assets additions Ps. 77,899 50,201 (3,492 ) 124,608 336,310 (3) The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important. The income recognized during the years 2023, 2022 and 2021, national and foreign, is shown below: 2023 2022 2021 Revenue in Mexico Ps. 12,072,852 10,531,505 10,059,285 Revenue in United States (4) 927,947 966,085 - Revenue in Guatemala 8,708 9,959 8,398 Total revenue of the Group Ps. 13,009,507 11,507,549 10,067,683 (4) The main concentration of JAFRA’s income is in Mexico, however, there is an entity in the United States which represents a smaller percentage 8% of the Group’s total income. JAFRA Mexico and JAFRA US represent different and separate CGUs, both represent the JAFRA segment, which is revealed within this note. The Group considers that there are no concentration risks given the nature of the business and the sale of its products through a significant number of distributors, leaders and consultants. The percentage of consolidated non-current assets by geographic area at the end of 2023, 2022 and 2021, are shown below: 2023 2022 2021 México USA México USA México USA Property, plant and equipment Ps. 99.6 % 0.4 % 99.1 % 0.9 % 100.0 % - Right-of-use assets 84.1 % 15.9 % 70.0 % 30.0 % 100.0 % - Deferred income tax 100.0 % - 100.0 % - 100.0 % - Investment in subsidiaries - - - - 100.0 % - Intangible assets (including Goodwill) 100.0 % - 100.0 % - 100.0 % - Other assets 97.7 % 2.3 % 97.4 % 2.6 % 100.0 % - Total non-current assets (5) Ps. 99.0 % 1.0 % 98.4 % 1.6 % 100.0 % - (5) Betterware of Guatemala or the geographical area of Guatemala, represents 0.0% of the Group’s non-current assets, for the years 2023, 2022 and 2021.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2023
Contingencies [Abstract]
Contingencies	28. Contingencies The Group is a subject to various legal actions in the normal course of its business. The Group is not involved in or threatened by proceedings for which the Group believes it is not adequately insured or indemnified or which, if determined adversely, would have a material adverse effect on its consolidated financial position, results of operations and cash flows. In addition, taxes payable could arise in transactions with related parties if the tax authority, during a review, believes that prices and amounts used by the Group are not similar to those used with or between independent parties in comparable transactions. In accordance with the current tax legislation, the authorities have the power to review up to five fiscal years prior to the last income tax return filed. On August 12, 2014, the International Inspection Administration “4” (“AFI”, for its acronym in Spanish), under the Central Administration of International Control, in relation to the General Administration of Large Taxpayers of the Tax Administration Service (“SAT” for its acronym in Spanish), requested information regarding the Group’s 2010 income tax filing, which was provided at that time. On February 20, 2017, the final agreement was signed with the Taxpayer Advocacy Office (“PRODECON”, for its acronym in Spanish) regarding the SAT’s review. On March 2, 2017, the SAT notified the Group about certain issues on which an agreement was not reached. As a result, the Group filed a lawsuit for annulment before the SAT’s resolution. On January 31, 2023, the Group discontinued the lawsuit for annulment and ratified it on February 8, 2023. The tax credit was finally paid on April 26, 2023, in the amount of Ps.9,056 (historical) plus updates and surcharges.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent events	29. Subsequent events In the preparation of the consolidated financial statements, the Group has evaluated the events and transactions for their recognition or disclosure subsequent to December 31, 2023, and until April 30, 2024 (date of issuance of the consolidated financial statements), and except as noted below, has not identified subsequent significant events: On March 6, 2024, the Ordinary General Shareholders’ Meeting approved a dividend payment of Ps .250,000 .131,295 During the first quarter of 2024, the Company finalized a purchase-sale agreement for the property currently hosting Jafra Mexico’s offices in Mexico City. The deal is valued at Ps.386 million, with payments spread over a three-year term. These funds will be destined for servicing the Group’s outstanding debt. Jafra Mexico will move to a newly leased office building starting in June 2024.

Authorization to Issue the Cons

Authorization to Issue the Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2023
Authorization to Issue the Consolidated Financial Statements [Abstract]
Authorization to issue the consolidated financial statements	30. Authorization to issue the consolidated financial statements On April 30, 2024, the issuance of the Group’s consolidated financial statements was authorized by Andrés Campos, Chief Executive Officer, and Alejandro Ulloa, Chief Corporate Financial Officer.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of preparation	a. Basis of preparation The Group’s consolidated financial statements for 2023 include the financial statements of Betterware de México, S.A.P.I. de C.V., and subsidiaries as described in note 2d (the “consolidated financial statements”). The preparation of the consolidated financial statements in accordance with International Financial Reporting Standards requires the use of critical accounting estimates. In addition, it requires Management to exercise judgment in the process of applying the Group’s accounting policies. The areas that involve a high level of judgment or complexity, as well as areas where the judgments and estimates are significant to the consolidated financial statements are disclosed in note 4.
Basis of accounting & correction of immaterial errors	b. Basis of accounting & correction of immaterial errors The Group’s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) issued by the International Accounting Standards Board (IASB) and the Interpretations issued by the Interpretations of IFRS (IFRIC) applicable to entities reporting under IFRS Accounting Standards. The financial statements comply with the IFRS Accounting Standards issued by the IASB. The Group made a correction of immaterial errors related to its December 31, 2021, consolidated financial statements as summarized below. The Group performed a materiality evaluation in accordance with the Securities and Exchange Commission’s Staff Accounting Bulletin (“SAB”) No. 99, Materiality, and SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, and concluded that the misstatement was immaterial to its previously issued financial statements. However, as the impact of correcting the cumulative misstatement during 2022 would have been material to net earnings, the Company revised its previously issued financial statements as of and for the year ended December 31, 2021: Consolidated Statement of Financial Position as of December 31, 2021 Adjusted Previously Presented Difference Reference Assets Current assets: Trade accounts receivable, net $ 745,593 778,054 (32,461 ) a Inventories 1,286,155 1,339,378 (53,223 ) a, b Prepaid expenses 35,596 69,224 (33,628 ) c Total current assets 3,352,747 3,472,059 (119,312 ) Total assets $ 5,185,229 5,304,541 (119,312 ) Liabilities and stockholders’ equity Current liabilities: Accrued expenses $ 159,354 142,169 17,185 b Provisions 118,468 115,192 3,276 d Income tax payable 97,634 88,679 8,955 f Total current liabilities $ 2,449,919 2,420,503 29,416 Non-current liabilities: Deferred income tax $ 38,975 80,907 (41,932 ) a, b, c, d Total non-current liabilities 1,535,107 1,577,039 (41,932 ) Total liabilities $ 3,985,026 3,997,542 (12,516 ) Stockholder’s equity Capital stock $ 321,312 294,999 26,313 e Retained earnings (deficit) 856,994 990,103 (133,109 ) a, b, c, d, e, f Equity attributable to owners of the Group 1,185,548 1,292,344 (106,796 ) Total stockholders’ equity 1,200,203 1,306,999 (106,796 ) Total liabilities and stockholders’ equity $ 5,185,229 5,304,541 (119,312 ) Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended December 31, 2021 Adjusted Previously Presented Difference Reference Net revenue $ 10,067,683 10,039,668 28,015 a Cost of sales 4,498,008 4,399,164 98,844 a, b Gross profit 5,569,675 5,640,504 (70,829 ) Administrative expenses 1,247,742 1,247,436 306 d Selling expenses 1,256,289 1,264,581 (8,292 ) c Distribution expenses 463,779 463,779 - 2,967,810 2,975,796 (7,986 ) Operating income 2,601,865 2,664,708 (62,843 ) Income before income taxes 2,562,495 2,625,338 (62,843 ) Current income tax 791,856 782,901 8,955 f Deferred income tax 22,700 41,553 (18,853 ) a, b, c, d Net income for the year $ 1,747,939 1,800,884 (52,945 ) The adjustments relate to the following matters: (a) Cut-off for revenue where control was not transferred to the customer. (b) Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. (c) Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. (d) Immaterial provisions for labor matters. (e) Reclassification between capital stock and retained earnings for combination instead of consolidation of capital in 2020. (f) Accrual for the tax contingency explained in note 28 was not recorded previously.
Basis of measurement	c. Basis of measurement The Group’s consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments measured at fair value. Functional and presentation currency These consolidated financial statements are presented in Mexican pesos (“Ps or $”), which is the Group presentation currency. The amounts included in the consolidated financial statements of each of the Group’s subsidiaries must be measured using the currency of the primary economic environment in which the entity operates (“functional currency”). All financial information presented in Mexican pesos has been rounded to the nearest thousand (except where otherwise specified). When referring to U.S. dollars (“US$”), means thousands of United States dollars. Consolidated statement of profit or loss and other comprehensive income The Group opted to present a single consolidated statement of profit or loss and comprehensive income, consolidating the presentation of profit and loss, including an operating profit line item, and comprehensive income in the same statement. Due to the commercial activities of the Group, costs and expenses presented in the consolidated statements of profit or loss and other comprehensive income were classified according to their function. Accordingly, cost of sales and operating expenses were presented separately.
Basis of consolidation	d. Basis of consolidation The Group’s consolidated financial statements, incorporate the financial statements of the entities controlled by Betterware. Betterware de México, S.A.P.I. de C.V., has control over its subsidiaries due to the shares and voting rights acquired, which generate rights over the variable returns from the subsidiaries, and has the ability to influence those returns through his power over them. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Group gains control until the date when the Group ceases to control the subsidiary. For consolidation purposes, the Group ensures that the accounting policies used are homologated. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the entities of the Group are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Group’s equity. When a business is acquired but not the entire equity interest, the Group may initially measure the non-controlling interest at its fair value or as a portion of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amounts of non-controlling interests consider the initial value plus the non-controlling interests’ share of subsequent changes in the subsidiaries’ equity. Profit or loss and each component of other comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When the Group loses control of a subsidiary, the gain or loss on disposal recognized in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognized in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9, Financial Instruments As of December 31, 2023, 2022 and 2021 the percentage of participation that it maintains over its subsidiaries are the following: Operating Functional % Participation The Group’s companies: Country currency 2023 2022 2021 Home organization (“Betterware”): Betterware de México, S.A.P.I. de C.V. Mexico Peso Last controlling entity BLSM Latino América Servicios, S.A. de C.V. Mexico Peso 99 % 99 % 99 % Betterware de Guatemala, S.A. Guatemala Quetzal 70 % 70 % 70 % Programa Lazos, S.A. de C.V. Mexico Peso 70 % 70 % 70 % GurúComm, S.A.P.I. de C.V. (1) Mexico Peso - - 60 % Innova Catálogos, S.A. de C.V. (2) Mexico Peso - - 70 % Betterware Ningbo Trading Co, LTD. (3) China Yuan - 100 % 100 % Finayo, S.A.P.I. de C.V. SOFOM ENR Mexico Peso 100 % 100 % - Betterware América, LLC. United States Dollar 100 % 100 % - Beauty and personal care (B&PC) (“JAFRA”): Jafra México Holding Company, B.V. Mexico Euro 100 % 100 % - Distribuidora Comercial JAFRA, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics, S.A. de C.V. Mexico Peso 100 % 100 % - Serviday, S.A. de C.V. Mexico Peso 100 % 100 % - Jafrafin, S.A. de C.V. Mexico Peso 100 % 100 % - Distribuidora Venus, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, Inc. United States Dollar 100 % 100 % - (1) GurúComm was part of the Group until March 28, 2022. (2) Innova Catálogos was part of the Group until November 18, 2022. (3) Betterware Ningbo Trading Co, LTD was part of the Group until June 21, 2023. As of December 31, 2023, 2022 and 2021, there are no significant restrictions for investment in shares of the subsidiary companies previously mentioned.
Cash and cash equivalents	e. Cash and cash equivalents Cash and cash equivalents consist mainly of bank deposits and short-term investments in securities ,
Accounts receivable	f. Accounts receivable Accounts receivable from customers are initially recognized at the amount of the consideration, which is unconditional, unless they contain significant financial components when they are recognized at fair value. They are subsequently valued at amortized cost using the effective interest rate method, less the provision for losses. See note 6 for more information on the recording of accounts receivable from the Group’s customers and note 2h for a description of the Group’s impairment policies.
Financial instruments	g. Financial instruments Financial assets and liabilities are recognized in the Group’s consolidated statement of financial position, when the Group enters into a contract that gives it the right to receive cash or another financial asset or generates the obligation to pay cash or another financial asset, except for the rights or obligation related to taxes. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and liabilities are added to or deducted from the fair value of the financial assets or liabilities, as appropriate, on initial recognition.
Financial assets	h. Financial assets All recognized financial assets are measured subsequently in their entirety at either amortized cost or fair value, depending on the classification based on the business model of the financial assets. Classification of financial assets Financial assets that meet the following conditions are measured subsequently at amortized cost: ● the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ● the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest (“SPPI”) on the principal amount outstanding. For its part, if the objective of the financial asset is to collect cash flows for subsequent sale, its classification would be as measured at fair value through other comprehensive income (“FVTOCI”); and, if none of the above characteristics are met, then the financial asset will be classified as measured at fair value through profit or loss (“FVTPL”). As of December 31, 2023, 2022 and 2021, the Group only maintains financial assets measured at amortized cost and at fair value through results. Amortized cost and effective interest method The effective interest method is a method of calculating the amortized cost of loans receivable and of allocating interest income over the relevant period. 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. Financing income is made up of interest income, the foreign currency gain on financial assets, and gain on the valuation of derivative financial instruments. These are recognized in the consolidated statement of income of the year when accrued. Impairment of financial assets The Group recognizes impairment of receivable accounts based on a model of its expected credit losses (“ECL”), and those are estimated using the simplified approach by using a provision matrix, estimated based on historical credit loss experience based on the past due status of the debtors, adjusted as appropriate to reflect current conditions and estimates of future economic conditions. Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. Write-off policy Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards inherent in ownership. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. Any recoveries made are recognized in profit or loss.
Financial liabilities	i. Financial liabilities All financial liabilities are measured subsequently at amortized cost using the effective interest method or at fair value through profit or loss (FVTPL) in the case of derivative financial instruments. Financial liabilities measured subsequently at amortized cost The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability. Financing costs consist of interest expenses, the foreign currency loss on financial liabilities; the loss in the valuation of derivative financial instruments. These are recognized in the consolidated statement of income of the year when accrued. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, canceled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. When the Group exchanges with the existing lender one debt instrument into another one with the substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Group accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification should be recognized in profit or loss as the modification gain or loss within other gains and losses.
Derivative financial instruments	j. Derivative financial instruments The Group enters into a variety of derivative financial instruments to manage its exposure to foreign exchange rate and interest rate risks, those are disclosed in note 19. Derivatives are recognized initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognized in profit or loss immediately. A derivative with a positive fair value is recognized as a financial asset whereas a derivative with a negative fair value is recognized as a financial liability. Derivatives are not offset in the consolidated financial statements unless the Group has both legal right and intention to offset. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realized or settled within 12 months. Otherwise, are presented as current assets or current liabilities.
Inventories and cost of sales	k. Inventories and cost of sales Inventories are measured at the lower of cost and net realizable value. The costs comprise direct materials, direct labor, and an appropriate proportion of variable and fixed overhead costs, the latter being allocated on the basis of normal operating capacity. The cost of inventories is based on standard cost method. The net realizable value represents the estimated selling price less all estimated costs of completion and costs to be incurred in administration (marketing), selling and distribution.
Other assets	l. Other assets Other assets mainly include inventory of rewards related to the rewards program offered to our distributors, associates, leaders and consultants, recoverable taxes and rent security deposits. They are presented in current or non-current assets in accordance with the classification of the destination item. The inventory for the rewards program (see note 2.v and 2.x) is acquired based on exchange estimates from distributors, associates, leaders and consultants; and is reduced at the time the points are redeemed and the reward is sent. Rewards inventory is recognized at acquisition cost.
Property, plant and equipment, net	m. Property, plant and equipment, net Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. If significant parts of an item have different useful lives, then they are accounted for as separate items (major components). Depreciation is recognized using the straight-line method. The estimated useful lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. The following useful lives, considering separately each of the asset’s components, are used in the calculation of depreciation: Buildings 5 – 50 years Molds and machinery 3 – 15 years Vehicles 4 years Computers and equipment 3 – 10 years Leasehold improvements 3 – 5 years Property, plant and equipment are derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.
Intangible assets	n. Intangible assets Intangible assets are used when they meet the following characteristics: they are identifiable, they obtain future economic benefits, and there is control over said benefits. Intangible assets are classified as follows: Indefinite useful life: ● These intangible assets are not amortized and are subject to annual impairment tests. As of December 31, 2023, 2022 and 2021, no factors have been identified that limit the useful life of these intangible assets. The only intangible asset with an indefinite useful life that the Group owns are the Brands, which have been defined with indefinite useful life because they will generate revenues for an indefinite period based on their position in the market. Defined useful life: ● These are recognized at cost less accumulated amortization and recognized impairment losses. They are amortized in a straight line according to the estimate of their useful life, which is determined based on the expectation of generating future economic benefits, and they are subject to impairment tests when signs of impairment are identified. The estimated useful lives of intangible assets with a defined useful life are summarized as follows: Intangibles: Betterware JAFRA Customer relationships 10 years 12 years Software 3 years - Brands and logo rights 10 – 30 years - Derecognition of Group’s intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized.
Impairment of tangible and intangible assets other than goodwill	o. Impairment of tangible and intangible assets other than goodwill At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise, they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less disposal costs and value in use. In assessing the estimated future cash flows are discounted to their present value using a 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. For impairment testing purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows that are largely independent of the cash flows of other assets or Groups of assets (cash generating units). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Any impairment is recognized immediately in profit or loss.
Goodwill	p. Goodwill Goodwill represents the excess of the acquisition cost of a subsidiary over the Group´s interest in the fair values of the net assets acquired determined at the date of acquisition and is not subject to amortization. Goodwill is not amortized but is tested annually for impairment and whenever there is any indication that the asset may be impaired. Goodwill arising from a business combination is allocated to the cash generating unit (“CGU”) receiving a benefit from the synergies of the combination. An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount. Impairment losses are recognized in profit or loss and those are not reversed.
Business combinations	q. Business combinations Businesses acquisitions are accounted by using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated by the sum of the assets transfer fair values by the Company, less the liabilities incurred by the Company to the previous owners of the acquiree entity and equity shares issued by the Company in exchange for control over the acquiree equity. The cost related to the acquisition are generally recognized in profit or loss as incurred. At the acquisition date, the identifiable assets acquired, and the liabilities assumed are recognized at their fair value, except for: ● Deferred tax assets or liabilities and assets or liabilities related to employee benefit and leases, which are recognized and measured in accordance with IAS 12 “Income tax”, IAS 19 “Employee Benefits”, and IFRS 16 “Leases”, respectively. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree (if any), and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amounts of the identifiable assets acquired and the liabilities assumed at the acquisition date. If at the acquisition date the net of the amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain. Non-controlling interests that are equity interests and that give to their holders a proportionate share of the Company’s net assets in the event of liquidation, may initially be measured at either fair value or at the value of the non-controlling interest’s proportionate interest in the recognized amounts of the identifiable net assets of the acquired company. The measurement base is made on every transaction. Other types of non-controlling interest are measured at fair value, or where applicable, based on what other IFRS specifies.
Leases	r. Leases The Group as lessee The Group evaluates whether a contract is or contains a lease agreement at inception of a contract. A lease is defined as an agreement or part of an agreement that conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. The Group recognizes an asset for right-of-use and the corresponding lease liability, for all lease agreements in which it acts as lessee, except in the following cases: short-term leases (defined as leases with a lease term of less than 12 months); leases of low-value assets (defined as leases of assets with an individual market value of less than US$5,000 (five thousand dollars)). For these agreements, which exempt the recognition of an asset for right-of-use and a lease liability, the Group recognizes the rent payments as an operating expense in a straight-line method over the lease period. The right-of-use asset comprises all lease payments discounted at present value; the direct costs to obtain a lease; the advance lease payments; and the obligations of dismantling or removal of assets. The Group depreciates the right-of-use asset over the shorter of the lease term or the useful life of the underlying asset; therefore, when the lessee will exercise a purchase option, the lessee shall depreciate the right-of-use asset from the commencement date to the end of the useful life of the underlying asset. Depreciation begins on the lease commencement date. The lease liability is initially measured at the present value of the future minimum lease payments that have not been paid at that date, using a discount rate that reflects the cost of obtaining funds for an amount similar to the value of the lease payments, for the acquisition of the underlying asset, in the same currency and for a similar period to the corresponding contract (incremental borrowing rate). To determine the lease term, the Group considers the non-cancellable period, including the probability to exercise any right to extend and/or terminate the agreement. Subsequently, the lease liability is measured increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and reducing the carrying amount to reflect the lease payments made. When there is a modification in future lease payments resulting from changes in an index or a rate used to determine those payments, the Group remeasures the lease liability when the adjustment to the lease payments takes effect, without reassessing the discount rate. However, if the modifications are related to the lease term or exercising a purchase option, the Group reassesses the discount rate during the liability’s remeasurement. Any increase or decrease in the value of the lease liability subsequent to this remeasurement is recognized as an adjustment to the right-of-use asset to the same extent. Finally, the lease liability is derecognized when the Group fulfills all lease payments. When the Group determines that it is probable that it will exercise an early termination of the contract that leads to a cash disbursement, such disbursement is accounted as part of the liability’s remeasurement mentioned in the previous paragraph; however, in cases in which the early termination does not involve a cash disbursement, the Group cancels the lease liability and the corresponding right-of-use asset, recognizing the difference immediately in the consolidated statement of profit or loss and other comprehensive income.
Foreign currency	s. Foreign currency In preparing the consolidated financial statements, transactions in currencies other than the Mexican Peso, which is the reporting currency of the consolidated entities (see table in note 2d), those are recognized at the exchange rates as of the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of transaction. Exchange differences on monetary items are recognized in profit or loss in the period in which they arise. For the purpose of presenting consolidated financial statements, the assets and liabilities in foreign currency are translated in Mexican pesos, using the exchange rates prevailing at the end of the period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates are used at the date of transactions. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in a foreign exchange translation reserve (attributed to non-controlling interests as appropriate). The adjustments related to goodwill and to the fair value of the identifiable assets acquired and the liabilities assumed generated in a foreign transaction, are recognized as assets and liabilities, they are considered as assets and liabilities of the operation mentioned, and they are converted at the exchange rate at the end of the reporting period. Exchange differences arising are recognized in other comprehensive income.
Employee benefits	t. Employee benefits Retirement benefits – Defined benefit obligations and post-employment (pension plan applicable to JAFRA) The Group’s defined benefit obligations cover seniority premiums which consist of a lump sum payment of 12 day’s wage for each year worked, calculated using the most recent salary, not to exceed twice the legal minimum wage established by law. The post-employment benefits that JAFRA offers are cumulative remunerations that generate future benefits for employees, during their employment relationship and are acquired by the employee and/or beneficiary at the time of retirement from the entity and/or upon reaching retirement or retirement age or other eligibility condition. The Company provides one-time payments from a formal pension plan. The right to access these benefits depends on the employee having worked until retirement age and completing a period of years of service. The related liability and annual cost of such benefits are calculated with the assistance of an independent actuary on the basis of formulas defined in the plans using the projected unit credit method at the end of each annual reporting period. The Group’s net obligation with respect to the defined-benefit plan are calculated separately for each plan, estimating the amount of future benefit accrued by employees in return for their services in ongoing and past periods; that benefit is discounted to determine its present value, and the costs for the services that have not been recognized and the fair value of the plan assets are deducted. The present value of the defined benefit obligation is determined by discounting the estimated future cash flows using discount rates in accordance with IAS 19 that are denominated in the currency in which the benefits will be paid, and that have maturities that approximate to the terms of the pension liability. 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; and ● Remeasurements. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if applicable), are recognized immediately in the liability against other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is never reclassified to profit or loss. Past service cost is recognized in profit or loss in the period in which a plan amendment or curtailment occurs, or when the Group recognizes the related restructuring costs or termination benefits, if earlier. Short-term and other long-term employee benefits and statutory employee profit sharing (“PTU”) 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. Likewise, a liability is recognized for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. 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 service. Liabilities recognized in respect of other long-term employee benefits are measured at the present value of the estimated future cash outflows expected to be made by the Group in respect of services provided by employees up to the reporting date. Statutory employee profit sharing (“PTU”) PTU is recorded in the results of the year in which it is incurred and is presented in operating expenses line item in the consolidated statement of profit or loss and other comprehensive income. Termination benefits Termination benefits are paid when employment is terminated before the normal retirement date, or to provide benefits as a result of an offer made to encourage voluntary termination of employment. The Company recognizes termination benefits on the earlier of the following dates: (a) the date the Company is committed to terminating the employment of the employees in accordance with a detailed formal plan without having the possibility of avoiding its obligation, and (b) when the entity recognizes restructuring costs in accordance with the provisions of IAS 37 and involves payments of termination benefits. In the case of an offer that promotes voluntary termination, termination benefits will be valued based on the expected number of employees who will accept the offer. If compensation is payable no later than 12 months after the reporting period, then they are discounted to present value.
Income taxes	u. Income taxes Income tax expense represents the sum of the tax currently payable and deferred tax. ● Current tax Current income tax (“ISR”) is determined at the level of each entity of the Group and is recognized in the results of the year in which it is incurred. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in profit or loss because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. A provision is recognized for those matters for which the tax determination is uncertain but it is considered probable that there will be a future outflow of funds to a tax authority. The provisions are measured at the best estimate of the amount expected to become payable. The assessment is based on the judgment of tax professionals within the Group supported by previous experience in respect of such activities. ● Deferred income tax Deferred tax is recognized at the level of each entity that makes up the Group, by determining the temporary differences between the carrying amounts of assets and liabilities and their corresponding tax values. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. In addition, deferred tax liabilities are not recognized if the temporary difference arises from the initial recognition of goodwill. Deferred tax liabilities and assets are calculated at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on the tax rates (and applicable tax laws) that have been enacted or have been substantially enacted as of the last reporting date. Deferred income tax assets are recognized only if it is probable that future taxable amounts will exist to utilize those temporary differences and losses. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. ● Current and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Deferred income tax assets and liabilities are offset when there is the legal right to offset current tax assets and liabilities, and when deferred income tax balances are related to the same tax authority. Current tax assets and liabilities are offset when the entity has the legal right to offset and intends to settle on a net basis, or to realize the asset and settle the liability simultaneously.
Provisions	v. Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions mainly include benefits incentives granted to distributors, associates, leaders and consultants in the form of reward points, discounts and others such as compensations to employees (bonuses) not paid at the reporting date, professional services fees, among others. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received, and the amount of the receivable can be measured reliably. Rewards program for distributors, associates, leaders and independent consultants: The Group has a reward program, which is offered through its business segments, to distributors and associates in Betterware, and to consultants, including leaders, in JAFRA. Its objective is to promote the fulfillment of specific objectives in the development of commercial activities of the business but considered separate and distinct services from sales. In the case of Distributor and Associate Rewards, Betterware rewards its Distributors for enrolling new Associates and appointing new Distributors, while Associates receive such rewards for referring new Associates and staying active. In the case of rewards to Consultants, including JAFRA leaders, they are awarded for sponsorship when they manage to hire a new direct sponsor or based on the commercial activities carried out by the group or lineage to which they are related. In this way, the members of this independent sales force help expand the organization and sales channels, and at the same time commit to developing their network of contacts and vendors. These rewards can be in: a) Points redeemable for products that the Group purchases from other suppliers. Points expire according to the commercial terms established by the Group, and can be modified at management’s discretion; and b) cards with a cash balance preload redeemable with certain providers, specifically in the JAFRA segment, both for consultants and leaders depending on the business activities carried out by the group or lineage to which they are related. The Group evaluates the performance of distributors, associates, and consultants, including leaders, at each reporting date based on an estimate of compliance with the established program objectives, and records the corresponding expense, presenting it as sales expenses and a provision. The provision is reduced when the points are exchanged for the available products (rewards). The value of the rewards program and the corresponding expense are determined based on the fair value of the services received considering the analyzes carried out by the administration for similar services in the market.
Accounts payable to suppliers and accrued expenses	w. Accounts payable to suppliers and accrued expenses Current liabilities, such as accounts payable to suppliers and other accrued expenses (accrued or not), whether for personnel costs or other operating costs, make up the working capital used in the entity’s normal operating cycle. These balances represent liabilities for goods and services provided to the Group before the end of the year that have not been paid. Suppliers and other accrued expenses are presented as current liabilities, unless payment is not payable within 12 months of the reporting period. They are initially recognized at fair value and subsequently valued at amortized cost using the effective interest rate method. Trade accounts payables to the Group’s suppliers principally comprise amounts outstanding for trade purchases, raw material and ongoing costs. The Company, for the ease and benefits of its suppliers, has entered into supplier financing agreements with financial institutions under which the Bank pays the Company’s obligations with the supplier in advance. The Company pays the Bank within the period originally specified in the invoices and the costs arising from these agreements are absorbed by the suppliers, so, from the Company’s perspective, there is no extension of payment terms or changes in the original conditions. of liabilities (amount, nature, function and maturity), therefore, are not substantially different from accounts payable. Given the conditions of the agreement described above, the Company presents the balance of the suppliers that are part of the agreement in the “Accounts payable to suppliers” item in the statement of financial position. In turn, the payments made are presented in the statement of cash flows as flow outflows from operating activities; these payments represent the receipt of goods and services. The bank acts as an agent, therefore, it is considered an extension of the Company’s operations.
Revenue recognition	x. Revenue recognition The Group’s main purpose is direct-to-consumer sales, which operates through two business segments: home organization products (“Betterware segment” or “BWM segment”) and beauty and personal care products (“JAFRA segment”), those products are offered to main customers or: BWM Distributors and JAFRA Leaders and independent Consultants. To do this, it enters into contracts with its distributors and leaders for the sale and purchase of products (without there being a permanent contract link). Additionally, these distributors and leaders can invite or refer new sellers. In turn, for referring new sellers, they will obtain points redeemable for products (rewards). The Group has identified two performance obligations: ● Sale of products in the home organization segment and the beauty and personal care segment. ● Deferred income for granting points to its distributors, leaders and independent consultants for sales volume or for referring new associates or independent consultants. Both performance obligations are detailed below: Revenues comprise the fair value of the consideration received or to receive for the sale of products of the home organization segment and the beauty and personal care segment, as well as services in the ordinary course of the transactions, and are presented in the consolidated statement of profit or loss, net of the amount of variable considerations (discounts and product returns). To recognize revenues from contracts with its distributors, leaders and independent consultants, the Group applies a comprehensive model, which is based on a five-step approach consisting of the following: (1) identify the contract (verbal or written); (2) identify performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when the Group satisfies a performance obligation. The Group recognizes revenue at a point in time, when it transfers control over a product to a customer, which occurs when the customers take delivery of the products and formally accepts them. The Group sends the invoices for the sale of home organization and beauty and personal care products to its distributors, leaders and independent consultants at shipment date with payment terms between 15 and 30 days. Distributors, leaders and independent consultants are allowed to request for a product return only if the product has quality, technical issues, or physical damages. However, this right qualifies as an assurance-type warranty (and not a performance obligation) related to the functionality of the products sold. Betterware’s discounts to distributors and associates are included in the invoice price and are presented in the net sales line item from the moment in which the customer acquires control of the products sold. Therefore, the management does not perform estimates over discounts to be taken by the customers. JAFRA does not give discounts to leaders and consultants on the invoice price. Loyalty program (The Group’s reward points program): The Group operates a loyalty program (Reward points program) through Betterware’s distributors and associates, and JAFRA’s leaders and consultants accumulate points on sales of goods that entitle them to exchange the points for products the Group acquires from different suppliers. Since these points provide a benefit to distributors and associates that they would not receive without purchasing the Group products, this loyalty program represents a separate performance obligation. Therefore, the transaction price is allocated between the product and the points on a relative stand-alone selling price basis. The stand-alone selling price per point is estimated based on the fair value of the product to be given when the points are redeemed by the distributors and associates and the likelihood of redemption, as evidenced by the Group’s historical experience. Additionally, a contract liability is recognized for revenue relating to the loyalty points at the time of the initial sales transaction, reducing the revenue recognized upon the initial sale of the goods. Revenue from the loyalty points is recognized when the points are redeemed by the customer and exchanged for the related products. Revenue for points that are not expected to be redeemed is recognized in proportion to the pattern of rights exercised by customers. Variable considerations The Group adjusts the transaction price according to the estimations that may result in a variable consideration. These estimates are determined according to the terms and conditions of the contracts with the customer, the history or the customer’s performance. Contract costs The Group recognizes the incremental costs to obtain a contract with a client in the consolidated results of the period because they correspond to contracts with a duration of less than one year, in line with the revenue recognition model with respect to the transfer of the good with which relates to cost.
Share-based payments	y. Share-based payments The share-based compensation plans to eligible executives and directors settled by providing Betterware shares are measured at their fair value as of the grant date and are subject to compliance with certain business performance metrics of the business and their continuance at the Company for an established period. The fair value determined at the grant date is recorded as an expense based on the vesting period and the intrinsic value method, which consists of recognizing the expense from the grant date over the period the executives or directors render the service and earn the benefits stipulated according to the plan, with a corresponding increase in equity until December 31, 2022. As of January 1, 2023, the corresponding increase is in liabilities, since the payment of the consideration was modified to be cash instead of shares.
Contingencies	z. Contingencies Significant obligations or losses related to contingencies are recognized when it is probable that their effects will materialize and there are reasonable elements for their quantification. If these reasonable elements do not exist, their disclosure is included qualitatively in the notes to the consolidated financial statements. Income, profits or contingent assets are recognized until such time as there is certainty of their realization.
Social capital	aa. Social capital The Group’s ordinary shares are classified as share capital within stockholders’ equity and are expressed at their historical cost. When any entity of the Group purchases shares issued by the company (treasury shares), the consideration paid, including the costs directly attributable to said acquisition (net of taxes), they are recognized as a decrease in the Group’s capital until the shares are canceled or reissued. When these shares are reissued, the consideration received, including incremental costs directly attributable to the transaction (net of tax) is recognized in the Group’s capital. The Group’s share repurchases have been carried out through the stock exchange in which they are listed (Nasdaq) and are carried out with a charge to the Group’s stockholders’ equity; The maximum repurchase amount is approved by the Board of Directors for each fiscal year, without said repurchases exceeding the company’s net profits (including retained profits). In accordance with the Mexican General Corporate Law, the Group has its legal reserve of 20% of the historical capital, in order to maintain a minimum amount of capital in the reserve in the event of an unforeseen need for funds, which is recognized in retained earnings. Retained earnings correspond to the accumulated results of previous year’s net of dividend payments.

Material Accounting Policies (T

Material Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Schedule of Consolidated Statement of Financial Position	Consolidated Statement of Financial Position as of December 31, 2021 Adjusted Previously Presented Difference Reference Assets Current assets: Trade accounts receivable, net $ 745,593 778,054 (32,461 ) a Inventories 1,286,155 1,339,378 (53,223 ) a, b Prepaid expenses 35,596 69,224 (33,628 ) c Total current assets 3,352,747 3,472,059 (119,312 ) Total assets $ 5,185,229 5,304,541 (119,312 ) Liabilities and stockholders’ equity Current liabilities: Accrued expenses $ 159,354 142,169 17,185 b Provisions 118,468 115,192 3,276 d Income tax payable 97,634 88,679 8,955 f Total current liabilities $ 2,449,919 2,420,503 29,416 Non-current liabilities: Deferred income tax $ 38,975 80,907 (41,932 ) a, b, c, d Total non-current liabilities 1,535,107 1,577,039 (41,932 ) Total liabilities $ 3,985,026 3,997,542 (12,516 ) Stockholder’s equity Capital stock $ 321,312 294,999 26,313 e Retained earnings (deficit) 856,994 990,103 (133,109 ) a, b, c, d, e, f Equity attributable to owners of the Group 1,185,548 1,292,344 (106,796 ) Total stockholders’ equity 1,200,203 1,306,999 (106,796 ) Total liabilities and stockholders’ equity $ 5,185,229 5,304,541 (119,312 ) (a) Cut-off for revenue where control was not transferred to the customer. (b) Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. (c) Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. (d) Immaterial provisions for labor matters. (e) Reclassification between capital stock and retained earnings for combination instead of consolidation of capital in 2020. (f) Accrual for the tax contingency explained in note 28 was not recorded previously. w. Accounts payable to suppliers and accrued expenses
Schedule of Consolidated Statement of Profit or Loss and Other Comprehensive Income	Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended December 31, 2021 Adjusted Previously Presented Difference Reference Net revenue $ 10,067,683 10,039,668 28,015 a Cost of sales 4,498,008 4,399,164 98,844 a, b Gross profit 5,569,675 5,640,504 (70,829 ) Administrative expenses 1,247,742 1,247,436 306 d Selling expenses 1,256,289 1,264,581 (8,292 ) c Distribution expenses 463,779 463,779 - 2,967,810 2,975,796 (7,986 ) Operating income 2,601,865 2,664,708 (62,843 ) Income before income taxes 2,562,495 2,625,338 (62,843 ) Current income tax 791,856 782,901 8,955 f Deferred income tax 22,700 41,553 (18,853 ) a, b, c, d Net income for the year $ 1,747,939 1,800,884 (52,945 ) (a) Cut-off for revenue where control was not transferred to the customer. (b) Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. (c) Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. (d) Immaterial provisions for labor matters. (e) Reclassification between capital stock and retained earnings for combination instead of consolidation of capital in 2020. (f) Accrual for the tax contingency explained in note 28 was not recorded previously.
Schedule of Percentage of Participation	As of December 31, 2023, 2022 and 2021 the percentage of participation that it maintains over its subsidiaries are the following: Operating Functional % Participation The Group’s companies: Country currency 2023 2022 2021 Home organization (“Betterware”): Betterware de México, S.A.P.I. de C.V. Mexico Peso Last controlling entity BLSM Latino América Servicios, S.A. de C.V. Mexico Peso 99 % 99 % 99 % Betterware de Guatemala, S.A. Guatemala Quetzal 70 % 70 % 70 % Programa Lazos, S.A. de C.V. Mexico Peso 70 % 70 % 70 % GurúComm, S.A.P.I. de C.V. (1) Mexico Peso - - 60 % Innova Catálogos, S.A. de C.V. (2) Mexico Peso - - 70 % Betterware Ningbo Trading Co, LTD. (3) China Yuan - 100 % 100 % Finayo, S.A.P.I. de C.V. SOFOM ENR Mexico Peso 100 % 100 % - Betterware América, LLC. United States Dollar 100 % 100 % - Beauty and personal care (B&PC) (“JAFRA”): Jafra México Holding Company, B.V. Mexico Euro 100 % 100 % - Distribuidora Comercial JAFRA, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics, S.A. de C.V. Mexico Peso 100 % 100 % - Serviday, S.A. de C.V. Mexico Peso 100 % 100 % - Jafrafin, S.A. de C.V. Mexico Peso 100 % 100 % - Distribuidora Venus, S.A. de C.V. Mexico Peso 100 % 100 % - Jafra Cosmetics International, Inc. United States Dollar 100 % 100 % - (1) GurúComm was part of the Group until March 28, 2022. (2) Innova Catálogos was part of the Group until November 18, 2022. (3) Betterware Ningbo Trading Co, LTD was part of the Group until June 21, 2023. ● Sale of products in the home organization segment and the beauty and personal care segment.
Schedule of Useful Lives are Used in the Calculation of Depreciation	The following useful lives, considering separately each of the asset’s components, are used in the calculation of depreciation: Buildings 5 – 50 years Molds and machinery 3 – 15 years Vehicles 4 years Computers and equipment 3 – 10 years Leasehold improvements 3 – 5 years
Schedule of Lives of Intangible Assets with a Defined Useful Life	The estimated useful lives of intangible assets with a defined useful life are summarized as follows: Intangibles: Betterware JAFRA Customer relationships 10 years 12 years Software 3 years - Brands and logo rights 10 – 30 years -

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	2023 2022 2021 Cash on hand in banks Ps. 383,114 367,076 951,092 Time deposits 166,616 448,568 224,106 Ps. 549,730 815,644 1,175,198

Trade Account Receivables (Tabl

Trade Account Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Trade account receivables [Abstract]
Schedule of Trade Account Receivables	2023 2022 2021 Trade account receivables Ps. 1,404,541 1,092,855 835,757 Expected credit loss (332,086 ) (121,792 ) (90,164 ) Ps. 1,072,455 971,063 745,593
Schedule of Accounts Receivable	The following table shows the expected lifetime credit loss recognized for accounts receivable in accordance with the simplified approach established in IFRS 9. Trade receivables – days past due Betterware de México JAFRA in Mexico and United States As of December 31, 2023 Not past 14-21 21-28 >28 Not past >30-59 >60-120 >120 Total Expected credit loss rate 2 % 8 % 14 % 58 % 8 % 26 % 57 % 76 % Gross amount of account receivable Ps. 456,616 25,165 16,939 175,534 418,654 79,281 61,568 170,784 1,404,541 Expected credit loss Ps. 8,935 2,104 2,455 101,305 31,511 20,622 35,281 129,873 332,086 Trade receivables – days past due Betterware de México JAFRA in Mexico and United States As of December 31, 2022 Not past 14-21 21-28 >28 Not past >30-59 >60-120 >120 Total Expected credit loss rate 1 % 18 % 39 % 41 % 1 % 7 % 21 % 61 % Gross amount of account receivable Ps. 365,978 24,198 15,592 161,204 374,039 77,509 31,366 42,969 1,092,855 Expected credit loss Ps. 3,561 4,337 6,142 66,126 3,589 5,130 6,735 26,172 121,792 As of December 31, 2021 Not past 14-21 21 – 28 >28 Total Expected credit loss rate 1 % 27 % 60 % 28 % Estimated total gross carrying amount at default Ps. 560,642 31,439 22,463 221,213 835,757 Expected credit loss Ps. 6,814 8,338 13,386 61,626 90,164
Schedule of Expected Credit Loss	The following table shows the movement in lifetime expected credit loss that has been recognized for trade account receivables in accordance with the simplified approach set out in IFRS 9. Total Balance as of January 1, 2021 Ps. (9,083 ) Expected credit loss (198,495 ) Amounts written off 117,414 Balance as of December 31, 2021 (90,164 ) Expected credit loss (269,595 ) Amounts written off 237,928 Foreign currency translation 39 Balance as of December 31, 2022 (121,792 ) Expected credit loss (304,501 ) Amounts written off 94,194 Foreign currency translation 13 Balance as of December 31, 2023 Ps. (332,086 )

Inventories and Cost of Sales (

Inventories and Cost of Sales (Tables)	12 Months Ended
	Dec. 31, 2023
Inventories and Cost of Sales [Abstract]
Schedule of Inventories and Cost of Sales	2023 2022 2021 Finished goods Ps. 1,395,220 1,568,459 787,135 Raw materials 257,686 109,681 - Packing material 130,341 262,480 35,718 1,783,247 1,940,620 822,853 Merchandise in transit 247,286 182,050 463,302 Ps. 2,030,533 2,122,670 1,286,155

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses [Abstract]
Schedule of Prepaid Expenses	2023 2022 2021 Advances to suppliers Ps. 32,773 12,891 1,320 Premiums paid in advance for insurance 21,419 16,238 16,961 Other 24,923 23,433 17,315 Ps. 79,115 52,562 35,596

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of other assets [Abstract]
Schedule of Other Assets	2023 2022 2021 Inventory of rewards Ps. 204,117 153,168 54,247 Accounts to receivable from consultors 41,699 42,878 - Security deposit 13,325 8,654 4,274 Rewards catalogs 11,233 13,009 12,067 Recoverable taxes 1,741 2,133 10,725 Other receivables 12,330 15,099 4,949 284,445 234,941 86,262 Current 230,688 188,266 81,988 Non-current 53,757 46,675 4,274 Ps. 284,445 234,941 86,262

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, plant and equipment, net [Abstract]
Schedule of Property, Plant and Equipment, Net	2023 2022 2021 Acquisition cost Ps. 3,258,234 3,190,297 1,231,794 Accumulated depreciation (347,881 ) (216,923 ) (162,302 ) Ps. 2,910,353 2,973,374 1,069,492
Schedule of Property, Plant and Equipment, Net Acquisition Cost	Acquisition cost: As of Subsidiaries’ Additions Disposals Transfers As of Land Ps. 49,256 - - - - 49,256 Molds and machinery 126,296 - 82,457 (2,334 ) 63,729 270,148 Vehicles 13,107 - 6,046 (1,439 ) - 17,714 Computers and equipment 68,040 13,473 709 (19,764 ) 18,521 80,979 Leasehold improvements 34,308 539 119 (831 ) 3,980 38,115 Buildings 326,644 - - - 351,654 678,298 Construction in progress 288,189 - 246,979 - (437,884 ) 97,284 Ps. 905,840 14,012 336,310 (24,368 ) - 1,231,794 Acquisition cost: As of Subsidiaries’ Additions Disposals Transfers Foreign translation As of Land Ps. 49,256 1,253,237 - - - - 1,302,493 Molds and machinery 270,148 237,818 1,081 (18,319 ) 67,299 - 558,027 Vehicles 17,714 - 6,183 (2,124 ) - - 21,773 Computers and equipment 80,979 101,512 9,605 (99,640 ) 32,544 (2,498 ) 122,502 Leasehold improvements 38,115 1,430 479 - 3,214 - 43,238 Buildings 678,298 321,994 - - 31,740 - 1,032,032 Construction in progress 97,284 41,790 107,260 (1,302 ) (134,797 ) (3 ) 110,232 Ps. 1,231,794 1,957,781 124,608 (121,385 ) - (2,501 ) 3,190,297 Acquisition cost: As of Additions Disposals Transfers Foreign As of Land Ps. 1,302,493 - - - - 1,302,493 Molds and machinery 558,027 1,002 (9,058 ) 61,366 - 611,337 Vehicles 21,773 2,099 (3,168 ) 11,489 - 32,193 Computers and equipment 122,502 16,583 (11,879 ) 17,593 (18,475 ) 126,324 Leasehold improvements 43,238 - (4,820 ) 144 - 38,562 Buildings 1,032,032 - - 30,315 - 1,062,347 Construction in progress 110,232 105,871 (9,900 ) (120,907 ) (318 ) 84,978 Ps. 3,190,297 125,555 (38,825 ) - (18,793 ) 3,258,234
Schedule of Property, Plant and Equipment Accumulated Depreciation	Accumulated depreciation: As of Depreciation expense Disposals As of Molds and machinery Ps. (29,284 ) (20,236 ) 759 (48,761 ) Vehicles (2,138 ) (3,162 ) 17 (5,283 ) Computers and equipment (56,797 ) (9,374 ) 11,983 (54,188 ) Leasehold improvements (25,224 ) (4,915 ) 203 (29,936 ) Buildings (1,270 ) (22,864 ) - (24,134 ) Ps. (114,713 ) (60,551 ) 12,962 (162,302 ) Accumulated depreciation: As of Depreciation Disposals Foreign As of Molds and machinery Ps. (48,761 ) (60,965 ) 6,459 - (103,267 ) Vehicles (5,283 ) (3,992 ) 180 - (9,095 ) Computers and equipment (54,188 ) (40,738 ) 84,523 2,406 (7,997 ) Leasehold improvements (29,936 ) (1,134 ) 4 - (31,066 ) Buildings (24,134 ) (41,364 ) - - (65,498 ) Ps. (162,302 ) (148,193 ) 91,166 2,406 (216,923 ) Accumulated depreciation: As of Depreciation Disposals Foreign As of Molds and machinery Ps. (103,267 ) (74,657 ) 3,532 - (174,392 ) Vehicles (9,095 ) (5,968 ) 1,003 - (14,060 ) Computers and equipment (7,997 ) (37,443 ) 11,829 16,057 (17,554 ) Leasehold improvements (31,066 ) (1,323 ) 4,820 - (27,569 ) Buildings (65,498 ) (48,808 ) - - (114,306 ) Ps. (216,923 ) (168,199 ) 21,184 16,057 (347,881 )

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The assets acquired and liabilities assumed from the acquisition are as follows: Assets and liabilities to fair value Note Current assets and others non-current assets Ps. 2,885,952 Property, plant and equipment, net 10 1,957,784 Intangible assets 13 1,394,424 Current liabilities and non-current liabilities (1,630,260 ) Deferred income tax (813,661 ) Total identifiable assets acquired, and liabilities assumed 3,794,239 Goodwill 12 1,250,132 Total assets acquired, net Ps. 5,044,371
Schedule of Cash Paid in Pesos for the JAFRA Acquisition	The total cash paid in pesos for the JAFRA Acquisition was Ps.5,044,371. Net cash outflow arising on acquisition: Cash out Ps. 5,044,371 Less cash and cash equivalent balances acquired from JAFRA (345,908 ) Net cash used (investing activities) Ps. 4,698,463

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill [Abstract]
Schedule of Goodwill	As of Additions Disposals As of Cost Ps. 348,441 22,634 - 371,075 As of Additions Disposals As of Cost Ps. 371,075 1,251,277 (22,634 ) 1,599,718 As of Additions Disposals As of 31, Cost Ps. 1,599,718 - - 1,599,718
Schedule of Goodwill Balances of Group’s Companies	The goodwill balances of Group’s companies are described below: As of 2023 2022 2021 Betterware Ps. 348,441 348,441 348,441 JAFRA Mexico 1,250,132 1,250,132 - Finayo 1,145 1,145 - GurúComm - - 17,372 Innova Catalogos - - 5,262 Total Ps. 1,599,718 1,599,718 371,075
Schedule of key Assumptions Used in the Estimation of the Recoverable Amount	The key assumptions used in the estimation of the recoverable amount are set out below: 2023 2022 2021 In percentages Betterware JAFRA Betterware JAFRA Betterware Discount rate 14.7 16.7 10.0 9.1 12.8 Average revenue growth rate 5.0 9.0 2.3 8.1 13.8 Terminal value growth rate 3.3 3.3 0.0 2.0 3.0 EBITDA margin (earnings before interest, taxes, depreciation and amortization) 27.5 19.0 30.0 15.3 30.0

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets	Acquisition cost: As of Additions Disposals As of Brand Ps. 253,000 - - 253,000 Customer relationships 64,000 - - 64,000 Software 45,984 65,356 - 111,340 Brands and logo rights 5,393 70 - 5,463 Ps. 368,377 65,426 - 433,803 Accumulated amortization: As of Amortization Disposals As of Customer relationships Ps. (37,333 ) (6,400 ) - (43,733 ) Software (7,096 ) (8,377 ) - (15,473 ) Brands and logo rights (4,587 ) (250 ) - (4,837 ) Ps. (49,016 ) (15,027 ) - (64,043 )
Schedule Acquisition Cost	Acquisition cost: As of Subsidiaries’ Additions Disposals Foreign As of Brand Ps. 253,000 840,616 9,493 - (1,003 ) 1,102,106 Customer relationships 64,000 553,808 - - - 617,808 Software 111,340 - 41,443 - - 152,783 Brands and logo rights 5,463 - 109 - - 5,572 Ps. 433,803 1,394,424 51,045 - (1,003 ) 1,878,269 Accumulated amortization: As of Amortization Disposals Foreign As of Customer relationships Ps. (43,733 ) (40,412 ) - - (84,145 ) Software (15,473 ) (29,686 ) - - (45,159 ) Brands and logo rights (4,837 ) (246 ) - - (5,083 ) Ps. (64,043 ) (70,344 ) - - (134,387 ) Acquisition cost: As of Additions Disposals Foreign As of Brand Ps. 1,102,106 - - - 1,102,106 Customer relationships 617,808 - - - 617,808 Software 152,783 5,459 - - 158,242 Brands and logo rights 5,572 52 - - 5,624 Ps. 1,878,269 5,511 - - 1,883,780 Accumulated amortization: As of Amortization Disposals Foreign As of Customer relationships Ps. (84,145 ) (52,551 ) - (5,450 ) (142,146 ) Software (45,159 ) (41,363 ) - - (86,522 ) Brands and logo rights (5,083 ) (76 ) - - (5,159 ) Ps. (134,387 ) (93,990 ) - (5,450 ) (233,827 )
Schedule of Customers Relationships Balance	The customers relationships balance of the Group are described below: As of December 31: 2023 2022 2021 Betterware Ps. 7,467 13,867 20,267 JAFRA Mexico 468,195 519,796 - Total of customers relationships Ps. 475,662 533,663 20,267

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Right of Use Assets	The Group leases a fleet of cars for its sales staff and qualified employees with different contract expiration dates, as well as computers, servers, printers, real estate (JAFRA distribution center and commercial venues) with different expiration dates, with the latest expiration date in 2028. Those leases were recorded as right of use assets as follows: As of Additions Disposals As of Cost Ps. 39,579 1,388 (3,275 ) 37,692 As of Depreciation Disposals As of Accumulated depreciation Ps. (14,697 ) (6,544 ) 933 (20,308 )
Schedule of Depreciation Expense	As of Subsidiaries’ Additions Disposals Foreign As of December 31, Vehicles Ps. 623 59,657 48,433 (1,171 ) - 107,542 Buildings - 7,049 88,051 (484 ) - 94,616 Warehouses 17,101 53,575 49,227 - - 119,903 Office furniture and equipment - 2,697 5,454 - - 8,151 Computer equipment 19,968 27,803 3,856 (15 ) - 51,612 Cost Ps. 37,692 150,781 195,021 (1,670 ) - 381,824 As of Additions Disposals Foreign currency translation As of Vehicles Ps. (147 ) (21,795 ) 1,024 - (20,918 ) Buildings - (12,947 ) - - (12,947 ) Warehouses (17,101 ) (18,658 ) 484 - (35,275 ) Office furniture and equipment - (1,346 ) - - (1,346 ) Computer equipment (3,060 ) (14,419 ) 1 (295 ) (17,773 ) Accumulated depreciation Ps. (20,308 ) (69,165 ) 1,509 (295 ) 88,259 As of Additions Disposals Foreign As of Vehicles Ps. 107,542 49,934 (18,206 ) (1,862 ) 137,408 Buildings 94,616 131,450 - (8,325 ) 217,741 Warehouses 119,903 2,718 - (4,767 ) 117,854 Office furniture and equipment 8,151 3,172 (2,928 ) - 8,395 Computer equipment 51,612 15,088 - - 66,700 Cost Ps. 381,824 202,362 (21,134 ) (14,954 ) 548,098 As of Additions Disposals Foreign As of December 31, Vehicles Ps. (20,918 ) (41,266 ) 6,275 1,515 (54,394 ) Buildings (12,947 ) (23,321 ) - 1,428 (34,840 ) Warehouses (35,275 ) (26,158 ) - 1,514 (59,919 ) Office furniture and equipment (1,346 ) (2,651 ) 1,078 - (2,919 ) Computer equipment (17,773 ) (19,549 ) - - (37,322 ) Accumulated depreciation Ps. (88,259 ) (112,945 ) 7,353 4,457 (189,394 )
Schedule of Lease Liabilities	The lease liabilities as of December 31, 2023, 2022 and 2021 are described below. Lease liability Balance as of January 1, 2021 Ps. 24,378 Lease additions (1) 1,388 Lease disposals (1) (1,704 ) Rent payments (principal and interest) (2) (6,899 ) Interest expense (1) 717 Balance as of December 31, 2021 17,880 Subsidiaries’ Acquisitions (1) 146,187 Lease additions (1) 193,856 Lease disposals (1) (195 ) Rent payments (principal and interest) (2) (76,214 ) Foreign currency translation (1) (1,172 ) Interest expense (1) 11,566 Balance as of December 31, 2022 291,908 Lease additions (1) 202,362 Lease disposals (1) (12,298 ) Rent payments (principal and interest) (2) (123,241 ) Foreign currency translation (1) (12,526 ) Interest expense (1) 26,771 Balance as of December 31, 2023 Ps. 372,976 (1) Changes that do not represent cash flow (2) Changes that represent cash flow
Schedule of Total Future Minimum Lease Payments	The maturity analysis of total future minimum lease payments, including non-accrued interest, is as follows: Year Amount 2024 Ps 140,942 2025 111,495 2026 71,639 2027 40,974 2028-2034 146,541 Ps 511,591

Debt and borrowings (Tables)

Debt and borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of other assets [Abstract]
Schedule of Long-Term Debt	2023 2022 2021 Simple credit line joint and several obligation with BBVA, up to Ps.1,500,000, with a term of 60 months and monthly interest payment at 28-day TIIE rate published in BANXICO, on non-working days, the TIIE rate could be at 26, 27 or 29 days, plus the applicable margin, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. Ps. 1,500,000 - - Two-tranche sustainability bond, with maturities across 4 and 7 years, offered in the Mexican Market through the Bolsa Mexicana de Valores; the first offer of Ps.500,000 started paying interest at 5.15% plus 0.40% and for the monthly subsequent payments, the rate will be based on the 29-day TIIE rate issued by BANXICO plus 0.40%; the second offer of Ps.1,000,000 will pay interest semi-annually at a fixed rate of 8.35%, during the sustainability bond term. 1,488,830 1,485,545 1,482,261 Simple credit line with HSBC, up to Ps.950,000, valid until September 13, 2029 and monthly interest payment at the TIIE rate (the 28-day equilibrium interbank interest rate published in BANXICO), plus 1.3 points percentages, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. 950,000 - - Two-tranche bond, with maturities across 4 and 7 years, offered in the Mexican Market through the Bolsa Mexicana de Valores; the third offer of Ps.313,974 started paying interest at 12.41% and for the monthly subsequent payments, the rate will be based on the 28-day TIIE rate issued by BANXICO plus 0.90%; the fourth offer of Ps.500,000 will pay interest semi-annually or every 182 days at a fixed rate of 11.23%, during the bond term. 806,361 - - On April 5, 2022, Betterware entered into a credit line with BBVA for up to Ps.400,000 and as of May 31, 2022, through an amending agreement, the amount was strengthened for up to Ps.800,000. The line of credit bearing interest at the 28-day TIIE rate plus 206 basis points, payable monthly, with a term of 36 months from the date of signing the original contract. 300,000 - - Credit line with Banamex, with interest rate at TIIE (28 days published in BANXICO) plus 110 basis points, the line considers payments of drawdowns in no more than a 12-month term. This short-term line of credit, which is available and paid in a term of no more than 12 months. - 200,000 - Simple credit line with Banamex, HSBC, BBVA, Bajío, BanCoppel and Scotiabank, up to Ps.4,498,695, with interest (28-day TIIE published in BANXICO) plus the applicable margin, such ordinary interest will be calculated by the number of days effectively elapsed over the base of a year 360 days, in addition, in case of default, interest will be paid at the ordinary interest rate multiplied by 2.0pp between the 360 days and the result of using the unpaid and past-due balances. - 4,432,711 - Innova Catalogos has a loan for financial support or “Emerging Plan for the protection of employment and income of people”; the loan was acquired at the beginning of 2021, for the amount of Ps.40, with maturity across 18 months, and monthly payments of Ps.2.2, this loan does not accrue interest, however in case of default, it will accrue interest at the rate of 24% on unpaid balances. - - 15 Interest payable Ps. 86,231 30,419 28,109 Total debt 5,131,422 6,148,675 1,510,385 Less: Current portion 508,731 230,419 28,124 Long term debt and borrowings Ps. 4,622,691 5,918,256 1,482,261
Schedule of Cash Flows Arising From Financing Activities	Reconciliation of movements of liabilities to cash flows arising from financing activities Long-term Interest payable Derivative Balances as of January 1, 2021 Ps. 583,639 3,323 320,294 Changes that represent cash flows - Loans obtained 1,520,000 - - Restricted cash 42,915 - - Payments (646,716 ) (49,123 ) (18,172 ) Bond issuance costs (18,931 ) Changes that do not represent cash flows: Interest expense - 73,909 - Control obtained over subsidiaries 177 - - Amortization of bond issuance cost 1,192 - - Valuation effects of derivative financial instruments - - (330,315 ) Balances as of December 31, 2021 1,482,276 28,109 (28,193 ) Changes that represent cash flows - Loans obtained 5,818,705 - - Payments (1,120,025 ) (502,847 ) - Bond issuance costs (88,722 ) - - Changes that do not represent cash flows: Interest expense - 505,157 - Control obtained over subsidiaries Amortization of bond issuance cost 3,285 - - Amortization of issuance cost from Long-term debt- Syndicated Credit 22,737 - - Valuation effects of derivative financial instruments - - 43,522 Balances as of December 31, 2022 6,118,256 30,419 15,329 Changes that represent cash flows - Loans obtained 6,498,994 - - Payments (7,633,715 ) (652,313 ) - Bond issuance costs (8,355 ) - - Changes that do not represent cash flows: Interest expense - 708,125 - Amortization of bond issuance cost 4,026 - - Amortization of issuance cost from Long-term debt- Syndicated Credit 15,538 - - Cancellation of Line issuance cost from Long-term debt- Syndicated Credit 50,447 Valuation effects of derivative financial instruments - - 32,591 Balances as of December 31, 2023 5,045,191 86,231 47,920
Schedule of Long-Term Debt Maturities	The Group’s long-term debt and interest maturities as of December 31, 2023, including non-accrued interest, are as follows: Year Amount 2024 Ps. 1,000,785 2025 1,396,897 2026 936,875 2027 1,330,284 2028-2029 2,394,998 Ps. 7,059,839

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Income Tax Recognized in Profit or Loss	Income tax recognized in profit or loss for the years of 2023, 2022 and 2021 was comprised of the following: 2023 2022 2021 Current tax Ps. 645,521 533,522 791,856 Deferred tax (benefit) expense (261,137 ) (16,602 ) 22,700 Ps. 384,384 516,920 814,556
Schedule of Reconciliation of Income Tax Expense Recognized from Statutory to Effective ISR Rate	Income tax expense recognized at the effective ISR rate differs from income tax expense at the statutory tax rate. Reconciliation of income tax expense recognized from statutory to effective ISR rate is as follows: 2023 2022 2021 Profit before income tax Ps. 1,431,122 1,386,884 2,562,495 Tax rate 30 % 30 % 30 % Income tax expense calculated at 30% statutory tax rate 429,337 416,065 768,749 Inflation effects, net 17,730 3,536 25,039 Non-deductible expenses (1) 65,978 148,569 5,790 Share-based payments 1,403 1,780 1,744 Other items, net (94,604 ) (53,030 ) 13,234 Ps. 384,384 516,920 814,556 27 % 37 % 32 % (1) Includes (i) certain payroll expenses which are partially deductible as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items. Realization of deferred tax assets depends on the future generation of taxable income during the period in which the temporary differences will be deductible. Management considers the reversal of deferred tax liabilities and projections of future taxable income to make its assessment on the realization of deferred tax assets. Based on the results obtained in previous years and in future profit and tax projections, management has concluded that it is probable the deferred tax assets will be realized. Composition of the deferred tax asset (liabilities) as well as the reconciliation of changes in deferred taxes balances as of December 31, 2023, 2022 and 2021 are presented below:
Schedule of Deferred Tax Asset (Liabilities) Reconciliation of Changes in Deferred Taxes Balances	Composition of the deferred tax asset (liabilities) as well as the reconciliation of changes in deferred taxes balances as of December 31, 2023, 2022 and 2021 are presented below: Temporary differences As of Accounting effects Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 8,319 11,309 12,799 32,427 Accruals and provisions 69,681 - (31,723 ) 37,958 Derivative financial instruments 35,886 - (35,886 ) - Property, plant and equipment - - 5,538 5,538 Leases 7,313 - (1,949 ) 5,364 Deferred tax liabilities: Intangible assets (83,900 ) - 1,920 (81,980 ) Inventories (34,234 ) (5,337 ) 30,483 (9,088 ) Derivative financial instruments - - (7,380 ) (7,380 ) Property, plant and equipment (10,888 ) - 10,888 - Right-of-use assets (7,465 ) - 2,250 (5,215 ) Other assets and prepaid expenses (6,959 ) - (9,640 ) (16,599 ) Net deferred tax liability Ps. (22,247 ) 5,972 (22,700 ) (38,975 ) Temporary differences As of Liability assumed Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 32,427 - (3,085 ) 29,342 Accruals and provisions 37,958 256,433 99,850 394,241 Prepaid expenses - 4,752 351 5,103 Property, plant and equipment 5,538 - (5,538 ) - Leases 5,364 - 83,103 88,467 Deferred tax liabilities: Intangible assets (81,980 ) (418,327 ) 1,920 (498,387 ) Inventories (9,088 ) - (18,656 ) (27,744 ) Derivative financial instruments (7,380 ) 4,936 (1,471 ) (3,915 ) Property, plant and equipment - (350,521 ) (38,200 ) (388,721 ) Right-of-use assets (5,215 ) - (83,397 ) (88,612 ) Other assets and prepaid expenses (16,599 ) 10,700 (18,275 ) (24,174 ) Net deferred tax liability Ps. (38,975 ) (492,027 ) 16,602 (514,400 ) Temporary differences As of Recognized in profit or loss As of Deferred tax assets: Expected credit loss Ps. 29,342 70,801 100,143 Accruals and provisions 394,241 (92,620 ) 301,621 Costumers’ prepayments 87 1 88 Non-deductible interest - 120,236 120,236 Leases 88,467 27,137 115,604 Deferred tax liabilities: Intangible assets (498,387 ) 1,920 (496,467 ) Inventories (27,744 ) 10,040 (17,704 ) Derivative financial instruments (3,915 ) (6,442 ) (10,357 ) Property, plant and equipment (388,721 ) 145,561 (243,160 ) Right-of-use assets (88,612 ) (18,999 ) (107,611 ) Suppliers’ prepayments 5,016 (12,260 ) (7,244 ) Other assets and prepaid expenses (24,174 ) 9,424 (14,750 ) Net deferred tax liability Ps. (514,400 ) 254,799 (259,601 )
Schedule of Unrecognized Deferred Tax Assets	Derived from the acquisition of JAFRA, the Group did not recognize deferred tax assets in the consolidated statement of financial position with respect to the following tax loss carryforwards of the subsidiaries: As of December 31, 2023 Originated loss’ year Life year Jafra Cosmetics Jafrafin, S.A. de C.V. 2019 2029 Ps. 8,210 - 2020 2030 3,547 - 2021 2031 - 2,793 2022 2032 9,102 5,722 Ps. 20,859 8,515 As of December 31, 2022 Originated loss’ year Life year Jafra Cosmetics Jafrafin, S.A. de C.V. 2019 2029 Ps. 27,861 - 2020 2030 3,376 - 2021 2031 - 2,659 Ps. 31,237 2,659

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2023
Provisions [Abstarct]
Schedule of Provisions	Commissions, Bonuses and Professional Other Total As of January 1, 2021 Ps. 107,146 46,540 292 - 153,978 Increases 2,054,420 140,436 17,541 - 2,212,397 Payments (2,048,135 ) (182,439 ) (17,333 ) - (2,247,907 ) As of December 31, 2021 Ps. 113,431 4,537 500 - 118,468 Additions for subsidiaries’ acquisition 360,280 - 62,990 276,314 699,584 Increases 4,030,497 74,764 48,292 412,645 4,566,198 Payments (4,012,720 ) (52,898 ) (54,490 ) (469,674 ) (4,589,782 ) Foreign currency translation (135 ) - - (921 ) (1,056 ) As of December 31, 2022 Ps. 491,353 26,403 57,292 218,364 793,412 Increases 3,880,325 19,025 56,990 615,108 4,571,448 Payments (3,810,487 ) (36,657 ) (66,487 ) (646,481 ) (4,560,112 ) As of December 31, 2023 Ps. 561,191 8,771 47,795 186,991 804,748

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Financial Instruments [Abstract]
Schedule of Derivative Financial Instrument Contracts	The details of the derivative financial instrument contracts entered into by the Group as of December 31, 2023, 2022 and 2021, are as follows: Instrument Notional amount in Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 97,260 Ps. 47,920 17.96 Weekly, through December 2024 Total Liabilities Ps. 47,920 Instrument Notional Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 41,750 Ps. 15,329 20.31 Weekly, through August 2023 Total Liabilities Ps. 15,329 Instrument Notional amount in thousands Fair Value Average Maturity date Forwards US Dollar / Mexican Peso US$ 134,050 Ps. 28,193 20.66 Weekly, through October 2022 Total Assets Ps. 28,193

Retirement Benefits _ Defined_2

Retirement Benefits – Defined Benefit Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Retirement Benefits – Defined Benefit Obligations [Abstract]
Schedule of Net Defined Benefit Liability and its Components	The following table shows a reconciliation from the opening balances to the closing balances for the defined benefit liability and its components: Defined benefits Post-employment benefits Seniority premium and termination indemnity at retirement (BWM-JAFRA) Pension plan (JAFRA) 2023 2022 2021 2023 2022 2021 Balance at January 1 Ps. 30,148 2,093 1,678 123,759 - - Additions for subsidiaries’ acquisition - 23,637 - - 125,606 - Included in profit or loss: Past service cost (1,010 ) - - (29,615 ) - - Current service cost 4,246 2,924 614 5,605 4,553 - Interest cost 3,426 2,095 101 10,487 7,367 - Net (gain) cost of the period 6,662 5,019 715 (13,523 ) 11,920 - Included in other comprehensive income: Remeasurement of defined benefit obligation 11,730 (1,818 ) (83 ) 10,630 (13,767 ) - Others: Benefits paid (3,123 ) (1,223 ) (217 ) (38,175 ) - - Others (958 ) 2,440 - - - - Balance as of December 31 Ps. 44,459 30,148 2,093 82,691 123,759 -
Schedule of Principal Actuarial Assumptions	The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages): 2023 2022 2021 Betterware JAFRA Betterware JAFRA Betterware Financial: Future salary growth 7.0 % 5.5 % 6.5 % 5.5 % 5.0 % Discount rate 9.7 % 9.3 % 9.2 % 9.5 % 7.6 % Demographic: Number of employees 938 1,356 901 1,276 1,272 Age average 35 years 38 years 34 years 38 years 32 years Longevity average 3 years 7 years 3 years 7 years 2 years
Schedule of Sensitivity Analysis	Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation considering a change of ±0.50% in the discount rate. Effects as of December 31: 2023 2022 2021 Betterware JAFRA Betterware JAFRA Betterware Increase / decrease in the discount rate + 0.50% Ps. 500 94 361 146 156 - 0.50% (500 ) (98 ) (174 ) (151 ) (174 )

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Schedule of Financial Instruments	Accounting classification and fair values As of December 31, 2023 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 1,072,455 - Trade account receivables from related parties 25 104 - Total 1,072,559 - Financial liabilities - Accounts payable to suppliers 1,790,026 - Lease liability 14 372,976 - Long term debt and borrowings 16 5,131,422 - Derivative financial instruments 19 - 47,920 2 Total Ps. 7,294,424 47,920 As of December 31, 2022 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 971,063 - Trade account receivables from related parties 25 61 - Total 971,124 - Financial liabilities - Accounts payable to suppliers 1,371,778 - Accounts payable to related parties 25 96,859 Lease liability 14 291,908 - Long term debt and borrowings 16 6,148,675 - Derivative financial instruments 19 - 15,329 2 Total Ps. 7,909,220 15,329 As of December 31, 2021 Note Amortized cost Fair value through profit or loss Fair value hierarchy Financial assets - Trade account receivables, net 6 Ps. 745,593 - Trade account receivables from related parties 25 24 - Derivative financial instruments 19 - 28,193 2 Total 745,617 28,193 Financial liabilities - Accounts payable to suppliers 1,984,932 - Lease liability 14 17,880 - Long term debt 16 1,510,385 - Total Ps. 3,513,197 -
Schedule of Financial Assets and Financial Liabilities at the Reporting Date	The carrying amounts of the Group’s U.S. dollars, U.E. euro and India rupee and denominated financial assets and financial liabilities at the reporting date are as follows: 2023 2022 2021 US$ €$ US$ €$ Rp$ US$ Assets 13,324 2 13,006 105 60,340 10,686 Liabilities (35,186 ) (43 ) (23,142 ) (78 ) - (35,148 ) Net position (21,862 ) (41 ) (10,136 ) 27 60,340 (24,462 ) Closing exchange rate of the year 16.8935 18.6896 19.3615 20.7693 0.0013 20.5157
Schedule of Net income	2023  Net income  Ps.37,009
Schedule of Bank Credit Lines	The Group has access to financing facilities as described below. The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets. Bank credit lines and long-term debt 2023 2022 2021 Amount used Ps. 5,063,974 6,198,695 1,500,000 Amount not used 1,980,000 1,380,000 250,000 Total credit lines and long-term debt Ps. 7,043,974 7,578,695 1,750,000

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders’ Equity [Abstract]
Schedule of Stockholders’ Equity Number of Shares	Stockholders’ equity as of December 31, 2023, 2022 and 2021 by number of shares, is as follows: Betterware de México, S.A.P.I. de C.V. As of As of As of Fixed capital 10,000 10,000 10,000 Variable capital 37,306,546 37,306,546 37,306,546 37,316,546 37,316,546 37,316,546

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Income and Share Data Used in Calculation of Basic and Diluted Earnings Per Share	The following table shows the income and share data used in the calculation of basic and diluted earnings per share for the periods of 2023, 2022 and 2021: 2023 2022 2021 Net income (in thousands of pesos) Attributable to Owners of the Group Ps. 1,049,461 872,557 1,751,645 Shares (in thousands of shares) Weighted average of outstanding shares Basic 37,244 37,256 36,974 Diluted 37,265 37,277 37,337 Basic and diluted earnings per share: Basic earnings per share (pesos per share) Ps. 28.18 23.42 47.38 Diluted earnings per share (pesos per share) Ps. 28.16 23.41 46.91

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Balances and Transactions [Abstract]
Schedule of Related Parties Outstanding	The following balances were outstanding as of December 31, 2023, 2022 and 2021, respectively, which are at market value: Trade account receivables from related parties 2023 2022 2021 Campalier, S.A. de C.V. (shareholder) Ps. 104 - - Fundación Betterware., A.C. (affiliated) - 61 24 104 61 24 Trade account payables to related parties 2023 2022 2021 Campalier, S.A. de C.V. (shareholder) Ps. - 96,859 -
Schedule of Trading Transactions	Trading transactions 2023 2022 2021 Revenues / expenses to Betterware with: Lease Donation Lease Donation Lease Donation Fundación Betterware., A.C. Ps. 63 5,430 63 3,350 42 920 2023 2022 Revenues to Betterware / Expenses to Lazos with: Services Interest Interest Campalier, S.A. de C.V. Ps. 222 5,064 7,479

Revenue and Operating Expenses

Revenue and Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue and Operating Expenses [Abstract]
Schedule of Disaggregation Revenue Per Product Segments	A disaggregation revenue per product segments is as follows: 2023 2022 2021 Revenue by home organization products: Kitchen and food preservation Ps. 2,027,320 2,163,684 3,283,421 Home solutions 1,081,778 1,272,272 2,319,156 Laundry & Cleaning 666,220 691,272 826,188 Bedroom 620,282 854,323 1,608,424 Tech & mobility 521,348 553,977 769,767 Bathroom 418,190 749,161 1,217,927 Wellness 351,768 - - Others 39,702 58,655 42,800 Total revenue by home organization products 5,726,608 6,343,344 10,067,683 Revenue by beauty and personal care products: Fragrance 5,139,914 3,472,919 - Color (cosmetics) 909,238 642,876 - Skin care 785,450 611,905 - Toiletries 448,297 321,806 - Others - 114,699 - Total revenue of beauty and personal care products 7,282,899 5,164,205 - Total revenue of the Group Ps. 13,009,507 11,507,549 10,067,683
Schedule of Operating Expenses by Nature	Operating expenses by nature type, for the years of 2023, 2022 and 2021 are as follows: 2023 2022 2021 Promotions for the sales force Ps. 2,343,532 1,743,961 503,291 Cost of personnel services and other employee benefits 1,663,196 1,502,030 621,519 Distribution costs 593,174 473,516 463,762 Sales catalog 399,503 445,753 417,522 Depreciation and amortization 375,134 287,702 82,122 Commissions and professional fees 323,079 217,384 69,954 Impairment loss on trade accounts receivables 304,501 269,595 198,495 Events, marketing and advertising 298,905 199,771 109,822 Packing materials 145,076 161,095 201,006 Travel expenses 51,565 33,223 11,258 Market research 21,087 12,031 9,550 Bank fees 19,541 25,853 34,335 Rent expense 15,295 30,987 52,660 Other 408,898 475,287 192,514 Ps. 6,962,486 5,878,188 2,967,810

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Information [Abstract]
Schedule of Segment Information	The segment information of the Group is detailed in the following table: As of December 31, 2023 The Group’s companies BWM´s JAFRA´s Eliminations (1) Total EBITDA (2) 1,434,501 1,286,399 2,720,900 Depreciation and amortization 128,450 246,684 375,134 Operating income 1,306,051 1,039,715 - 2,345,766 Interest income 10,033 182,573 (147,550 ) 45,056 Interest expense (941,781 ) (26,031 ) 147,550 (820,262 ) Unrealized (loss) gain in valuation of DFI (32,591 ) - (32,591 ) Foreign exchange loss, net (110,103 ) 3,262 (6 ) (106,847 ) Income before income taxes 231,609 1,199,519 (6 ) 1,431,122 Income taxes 140,762 243,622 - 384,384 Income for the year 90,847 955,897 (6 ) 1,046,738 Net revenue Ps. 5,726,608 7,282,899 - 13,009,507 Total assets Ps. 10,194,967 9,345,081 (8,451,908 ) 11,088,140 Total liabilities Ps. (8,724,053 ) (2,904,339 ) 2,013,265 (9,615,127 ) Fixed assets additions Ps. 46,329 79,226 - 125,555 (1) The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important. (2) EBITDA is composed of net income, (+) depreciation and amortization, (+) net financing costs, (+) income taxes. As of December 31, 2022 As of The Group’s companies BWM´s JAFRA´s Eliminations (3) Total BWM´s segment EBITDA 1,514,227 801,881 - 2,316,108 2,683,987 Depreciation and amortization 109,055 178,647 - 287,702 82,122 Operating income 1,405,172 623,234 - 2,028,406 2,601,865 Interest income 10,607 32,777 (14,695 ) 28,689 25,872 Interest expense (546,977 ) (11,039 ) 14,695 (543,321 ) (75,818 ) Unrealized (loss) gain in valuation of DFI (43,522 ) - - (43,522 ) 330,315 Changes in fair value of warrants - - - - - Foreign exchange loss, net (81,212 ) (2,156 ) - (83,368 ) (319,739 ) Income before income taxes 744,068 642,816 - 1,386,884 2,562,495 Income taxes 367,166 149,754 - 516,920 814,556 Income for the year 376,902 493,062 - 869,964 1,747,939 Net revenue Ps. 6,343,344 5,166,545 (2,340 ) 11,507,549 10,067,683 Divestment in subsidiaries Ps. (21,862 ) - - (21,862 ) - Total assets Ps. 8,958,162 8,154,942 (5,780,371 ) 11,332,733 5,185,229 Total liabilities Ps. (8,363,605 ) (2,592,037 ) 720,189 (10,235,453 ) (3,985,026 ) Fixed assets additions Ps. 77,899 50,201 (3,492 ) 124,608 336,310 (3) The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important.
Schedule of Income Recognized	The income recognized during the years 2023, 2022 and 2021, national and foreign, is shown below: 2023 2022 2021 Revenue in Mexico Ps. 12,072,852 10,531,505 10,059,285 Revenue in United States (4) 927,947 966,085 - Revenue in Guatemala 8,708 9,959 8,398 Total revenue of the Group Ps. 13,009,507 11,507,549 10,067,683 (4) The main concentration of JAFRA’s income is in Mexico, however, there is an entity in the United States which represents a smaller percentage 8% of the Group’s total income.
Schedule of Consolidated Non-Current Assets by Geographic Area	The percentage of consolidated non-current assets by geographic area at the end of 2023, 2022 and 2021, are shown below: 2023 2022 2021 México USA México USA México USA Property, plant and equipment Ps. 99.6 % 0.4 % 99.1 % 0.9 % 100.0 % - Right-of-use assets 84.1 % 15.9 % 70.0 % 30.0 % 100.0 % - Deferred income tax 100.0 % - 100.0 % - 100.0 % - Investment in subsidiaries - - - - 100.0 % - Intangible assets (including Goodwill) 100.0 % - 100.0 % - 100.0 % - Other assets 97.7 % 2.3 % 97.4 % 2.6 % 100.0 % - Total non-current assets (5) Ps. 99.0 % 1.0 % 98.4 % 1.6 % 100.0 % -

Nature of Business and Signif_2

Nature of Business and Significant Events (Details) $ in Thousands			1 Months Ended					12 Months Ended
	Jul. 10, 2023 MXN ($)	Jul. 07, 2023 MXN ($)	Nov. 18, 2022 MXN ($)	Mar. 28, 2022 MXN ($) shares	Mar. 24, 2022 MXN ($)	Jan. 18, 2022 MXN ($)	Aug. 30, 2021 MXN ($)	Dec. 31, 2023 MXN ($)	Sep. 12, 2023 MXN ($)	Jul. 05, 2023 MXN ($)
Nature of Business and Significant Events [Line Items]
Business segments								2
Notional amount								$ 592,051	$ 950,000	$ 1,500,000
Issuance offering amount		$ 813,974
Amount of credit settled	$ 810,197
Agreement percentage						100%
Total cash consideration						$ 5,044,371
Long-term loan					$ 4,498,695
Subscribed paid shares (in Shares) | shares				55,514
Subscribed unpaid shares (in Shares) | shares				37,693
Transaction cost			$ 5,252	$ 16,610
Sustainability bond issuance							$ 1,500,000
Bottom of range [member]
Nature of Business and Significant Events [Line Items]
Notional amount								547,054
Maturity term		4 years
Top of range [member]
Nature of Business and Significant Events [Line Items]
Notional amount								$ 637,049
Maturity term		7 years
JAFRA [Member]
Nature of Business and Significant Events [Line Items]
Loan used for the acquisition	3,248,695
BBVA [Member]
Nature of Business and Significant Events [Line Items]
Loan used for the acquisition	$ 1,500,000

Material Accounting Policies (D

Material Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Percentage of effective rate	10%
Description of lease agreement	The Group recognizes an asset for right-of-use and the corresponding lease liability, for all lease agreements in which it acts as lessee, except in the following cases: short-term leases (defined as leases with a lease term of less than 12 months); leases of low-value assets (defined as leases of assets with an individual market value of less than US$5,000 (five thousand dollars)).
Percentag of legal reserve	20%

Material Accounting Policies _2

Material Accounting Policies (Details) - Schedule of Consolidated Statement of Financial Position $ in Thousands	Dec. 31, 2021 MXN ($)
Adjusted [Member]
Current assets:
Trade accounts receivable, net	$ 745,593	[1]
Inventories	1,286,155	[1],[2]
Prepaid expenses	35,596	[3]
Total current assets	3,352,747
Total assets	5,185,229
Current liabilities:
Accrued expenses	159,354	[2]
Provisions	118,468	[4]
Income tax payable	97,634	[5]
Total current liabilities	2,449,919
Non-current liabilities:
Deferred income tax	38,975	[1],[2],[3],[4]
Total non-current liabilities	1,535,107
Total liabilities	3,985,026
Stockholder’s equity
Capital stock	321,312	[6]
Retained earnings (deficit)	856,994	[1],[2],[3],[4],[5],[6]
Equity attributable to owners of the Group	1,185,548
Total stockholders’ equity	1,200,203
Total liabilities and stockholders’ equity	5,185,229
Previously Presented [Member]
Current assets:
Trade accounts receivable, net	778,054	[1]
Inventories	1,339,378	[1],[2]
Prepaid expenses	69,224	[3]
Total current assets	3,472,059
Total assets	5,304,541
Current liabilities:
Accrued expenses	142,169	[2]
Provisions	115,192	[4]
Income tax payable	88,679	[5]
Total current liabilities	2,420,503
Non-current liabilities:
Deferred income tax	80,907	[1],[2],[3],[4]
Total non-current liabilities	1,577,039
Total liabilities	3,997,542
Stockholder’s equity
Capital stock	294,999	[6]
Retained earnings (deficit)	990,103	[1],[2],[3],[4],[5],[6]
Equity attributable to owners of the Group	1,292,344
Total stockholders’ equity	1,306,999
Total liabilities and stockholders’ equity	5,304,541
Difference [Member]
Current assets:
Trade accounts receivable, net	(32,461)	[1]
Inventories	(53,223)	[1],[2]
Prepaid expenses	(33,628)	[3]
Total current assets	(119,312)
Total assets	(119,312)
Current liabilities:
Accrued expenses	17,185	[2]
Provisions	3,276	[4]
Income tax payable	8,955	[5]
Total current liabilities	29,416
Non-current liabilities:
Deferred income tax	(41,932)	[1],[2],[3],[4]
Total non-current liabilities	(41,932)
Total liabilities	(12,516)
Stockholder’s equity
Capital stock	26,313	[6]
Retained earnings (deficit)	(133,109)	[1],[2],[3],[4],[5],[6]
Equity attributable to owners of the Group	(106,796)
Total stockholders’ equity	(106,796)
Total liabilities and stockholders’ equity	$ (119,312)
[1] Cut-off for revenue where control was not transferred to the customer. Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. Immaterial provisions for labor matters. Accrual for the tax contingency explained in note 28 was not recorded previously. Reclassification between capital stock and retained earnings for combination instead of consolidation of capital in 2020.

Material Accounting Policies _3

Material Accounting Policies (Details) - Schedule of Consolidated Statement of Profit or Loss and Other Comprehensive Income $ in Thousands	12 Months Ended
	Dec. 31, 2021 MXN ($)
Adjusted [Member]
Condensed Statement of Income Captions [Line Items]
Net revenue	$ 10,067,683	[1]
Cost of sales	4,498,008	[1],[2]
Gross profit	5,569,675
Administrative expenses	1,247,742	[3]
Selling expenses	1,256,289	[4]
Distribution expenses	463,779
Total operating expense	2,967,810
Operating income	2,601,865
Income before income taxes	2,562,495
Current income tax	791,856	[5]
Deferred income tax	22,700	[1],[2],[3],[4]
Net income for the year	1,747,939
Previously Presented [Member]
Condensed Statement of Income Captions [Line Items]
Net revenue	10,039,668	[1]
Cost of sales	4,399,164	[1],[2]
Gross profit	5,640,504
Administrative expenses	1,247,436	[3]
Selling expenses	1,264,581	[4]
Distribution expenses	463,779
Total operating expense	2,975,796
Operating income	2,664,708
Income before income taxes	2,625,338
Current income tax	782,901	[5]
Deferred income tax	41,553	[1],[2],[3],[4]
Net income for the year	1,800,884
Difference [Member]
Condensed Statement of Income Captions [Line Items]
Net revenue	28,015	[1]
Cost of sales	98,844	[1],[2]
Gross profit	(70,829)
Administrative expenses	306	[3]
Selling expenses	(8,292)	[4]
Distribution expenses
Total operating expense	(7,986)
Operating income	(62,843)
Income before income taxes	(62,843)
Current income tax	8,955	[5]
Deferred income tax	(18,853)	[1],[2],[3],[4]
Net income for the year	$ (52,945)
[1] Cut-off for revenue where control was not transferred to the customer. Cost of inventory overstated on the international freight standard cost assumption; offset by overstated accruals liabilities on import expenses. Immaterial provisions for labor matters. Cost of catalogues that had a non-GAAP treatment as prepaids and were expensed at the same time the revenues were realized; instead of when catalogues were received as IFRS states. Accrual for the tax contingency explained in note 28 was not recorded previously.

Material Accounting Policies _4

Material Accounting Policies (Details) - Schedule of Percentage of Participation		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Betterware de México, S.A.P.I. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		Last controlling entity
BLSM Latino América Servicios, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		99%	99%	99%
Betterware de Guatemala, S.A. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Guatemala
Functional currency		Quetzal
Percentage of participation		70%	70%	70%
Programa Lazos, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		70%	70%	70%
GurúComm, S.A.P.I. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country	[1]	Mexico
Functional currency	[1]	Peso
Percentage of participation	[1]			60%
Innova Catálogos, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country	[2]	Mexico
Functional currency	[2]	Peso
Percentage of participation	[2]			70%
Betterware Ningbo Trading Co, LTD. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country	[3]	China
Functional currency	[3]	Yuan
Percentage of participation	[3]		100%	100%
Finayo, S.A.P.I. de C.V. SOFOM ENR [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Betterware América, LLC. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		United States
Functional currency		Dollar
Percentage of participation		100%	100%
Jafra México Holding Company, B.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Euro
Percentage of participation		100%	100%
Distribuidora Comercial JAFRA, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Jafra Cosmetics International, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Jafra Cosmetics, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Serviday, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Jafrafin, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Distribuidora Venus, S.A. de C.V. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		Mexico
Functional currency		Peso
Percentage of participation		100%	100%
Jafra Cosmetics International, Inc. [Member]
Material Accounting Policies (Details) - Schedule of Percentage of Participation [Line Items]
Operating Country		United States
Functional currency		Dollar
Percentage of participation		100%	100%
[1] GurúComm was part of the Group until March 28, 2022. Innova Catálogos was part of the Group until November 18, 2022. Betterware Ningbo Trading Co, LTD was part of the Group until June 21, 2023.

Material Accounting Policies _5

Material Accounting Policies (Details) - Schedule of Useful Lives are Used in the Calculation of Depreciation	12 Months Ended
	Dec. 31, 2023
Buildings [Member] | Bottom of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	5 years
Buildings [Member] | Top of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	50 years
Molds and machinery [Member] | Bottom of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	3 years
Molds and machinery [Member] | Top of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	15 years
Vehicles [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	4 years
Computers and equipment [Member] | Bottom of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	3 years
Computers and equipment [Member] | Top of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	10 years
Leasehold improvements [Member] | Bottom of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	3 years
Leasehold improvements [Member] | Top of range [Member]
Schedule of Useful Lives are Used in the Calculation of Depreciation [Line Items]
Estimated useful lives and depreciation method	5 years

Material Accounting Policies _6

Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life	12 Months Ended
	Dec. 31, 2023
Betterware [Member] | Customer relationships [Member]
Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life [Line Items]
Estimated useful lives of intangible assets	10 years
Betterware [Member] | Software [Member]
Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life [Line Items]
Estimated useful lives of intangible assets	3 years
Betterware [Member] | Brands and logo rights [Member] | Bottom of range [Member]
Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life [Line Items]
Estimated useful lives of intangible assets	10 years
Betterware [Member] | Brands and logo rights [Member] | Top of range [Member]
Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life [Line Items]
Estimated useful lives of intangible assets	30 years
JAFRA [Member] | Customer relationships [Member]
Material Accounting Policies (Details) - Schedule of Lives of Intangible Assets with a Defined Useful Life [Line Items]
Estimated useful lives of intangible assets	12 years

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 549,730	$ 815,644	$ 1,175,198
Cash on hand in banks [Member]
Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	383,114	367,076	951,092
Time deposits [Member]
Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 166,616	$ 448,568	$ 224,106

Trade Account Receivables (Deta

Trade Account Receivables (Details) - MXN ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Trade Account Receivables [Abstract]
Accounts receivable canceled	$ 941.94	$ 237,928,000	$ 117,414,000

Trade Account Receivables (De_2

Trade Account Receivables (Details) - Schedule of Trade Account Receivables - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Trade Account Receivables [Abstract]
Trade account receivables	$ 1,404,541	$ 1,092,855	$ 835,757
Expected credit loss	(332,086)	(121,792)	(90,164)
Total trade receivables	$ 1,072,455	$ 971,063	$ 745,593

Trade Account Receivables (De_3

Trade Account Receivables (Details) - Schedule of Accounts Receivable - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Not past due [Member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate			1%
Estimated total gross carrying amount at default			$ 560,642
Expected credit loss			$ 6,814
Not past due [Member] | Betterware de México [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	2%	1%
Estimated total gross carrying amount at default	$ 456,616	$ 365,978
Expected credit loss	$ 8,935	$ 3,561
Not past due [Member] | JAFRA in Mexico and United States [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	8%	1%
Estimated total gross carrying amount at default	$ 418,654	$ 374,039
Expected credit loss	$ 31,511	$ 3,589
Fourteen to Twenty One [Member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate			27%
Estimated total gross carrying amount at default			$ 31,439
Expected credit loss			$ 8,338
Fourteen to Twenty One [Member] | Betterware de México [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	8%	18%
Estimated total gross carrying amount at default	$ 25,165	$ 24,198
Expected credit loss	$ 2,104	$ 4,337
Fourteen to Twenty One [Member] | JAFRA in Mexico and United States [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate		61%
Estimated total gross carrying amount at default		$ 42,969
Expected credit loss		26,172
Twenty One to Twenty Eight [Member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate			60%
Estimated total gross carrying amount at default		1,092,855	$ 22,463
Expected credit loss		$ 121,792	$ 13,386
Twenty One to Twenty Eight [Member] | Betterware de México [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	14%	39%
Estimated total gross carrying amount at default	$ 16,939	$ 15,592
Expected credit loss	$ 2,455	$ 6,142
Less than Twenty Eight [Member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate			28%
Estimated total gross carrying amount at default			$ 221,213
Expected credit loss			61,626
Less than Twenty Eight [Member] | Betterware de México [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	58%	41%
Estimated total gross carrying amount at default	$ 175,534	$ 161,204
Expected credit loss	$ 101,305	$ 66,126
Less than Thirty to Fifty Nine [Member] | JAFRA in Mexico and United States [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	26%
Estimated total gross carrying amount at default	$ 79,281
Expected credit loss	$ 20,622
Not past due [Member] | JAFRA in Mexico and United States [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	57%	21%
Estimated total gross carrying amount at default	$ 61,568	$ 31,366
Expected credit loss	$ 35,281	$ 6,735
Less than One Twenty [Member] | JAFRA in Mexico and United States [member]
Schedule of Accounts Receivable [Line Items]
Expected credit loss rate	76%
Estimated total gross carrying amount at default	$ 170,784
Expected credit loss	129,873
Total [Member]
Schedule of Accounts Receivable [Line Items]
Estimated total gross carrying amount at default	1,404,541		835,757
Expected credit loss	$ 332,086		$ 90,164

Trade Account Receivables (De_4

Trade Account Receivables (Details) - Schedule of Expected Credit Loss - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Expected Credit Loss [Abstract]
Balance at beginning	$ (121,792)	$ (90,164)	$ (9,083)
Expected credit loss	(304,501)	(269,595)	(198,495)
Amounts written off	94,194	237,928	117,414
Foreign currency translation	13	39
Balance at ending	$ (332,086)	$ (121,792)	$ (90,164)

Inventories and Cost of Sales_2

Inventories and Cost of Sales (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventories and Cost of Sales [Abstract]
Cost of inventories recognized as an expense	$ 3,701,255	$ 3,579,093	$ 498,008
Write-downs of inventory	$ 81,913	$ 72,988	$ 43,645

Inventories and Cost of Sales_3

Inventories and Cost of Sales (Details) - Schedule of Inventories and Cost of Sales - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventories and Cost of Sales [Abstract]
Finished goods	$ 1,395,220	$ 1,568,459	$ 787,135
Raw materials	257,686	109,681
Packing material	130,341	262,480	35,718
Cost of inventories	1,783,247	1,940,620	822,853
Merchandise in transit	247,286	182,050	463,302
Inventories	$ 2,030,533	$ 2,122,670	$ 1,286,155

Prepaid Expenses (Details) - Sc

Prepaid Expenses (Details) - Schedule of Prepaid Expenses - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Prepaid Expenses [Abstract]
Advances to suppliers	$ 32,773	$ 12,891	$ 1,320
Premiums paid in advance for insurance	21,419	16,238	16,961
Other	24,923	23,433	17,315
Total	$ 79,115	$ 52,562	$ 35,596

Other Assets (Details) - Schedu

Other Assets (Details) - Schedule of Other Assets - Other Assets [Member] - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Assets [Line Items]
Inventory of rewards	$ 204,117	$ 153,168	$ 54,247
Accounts to receivable from consultors	41,699	42,878
Security deposit	13,325	8,654	4,274
Rewards catalogs	11,233	13,009	12,067
Recoverable taxes	1,741	2,133	10,725
Other receivables	12,330	15,099	4,949
Total other assets	284,445	234,941	86,262
Current	230,688	188,266	81,988
Non-current	$ 53,757	$ 46,675	$ 4,274

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Net [Line Items]
Total payments related to this construction	$ 2,349	$ 37,500	$ 397,000
Investment amount	$ 1,110,807

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment, Net - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Property, Plant and Equipment, Net [Abstract]
Acquisition cost	$ 3,258,234	$ 3,190,297	$ 1,231,794
Accumulated depreciation	(347,881)	(216,923)	(162,302)
Total property, plant and equipment, net	$ 2,910,353	$ 2,973,374	$ 1,069,492

Property, Plant and Equipment_5

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment, Net Acquisition Cost - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	$ 3,190,297	$ 1,231,794	$ 905,840
Acquisition cost, Subsidiaries’ Acquisitions		1,957,781	14,012
Acquisition cost, Additions	125,555	124,608	336,310
Acquisition cost, Disposals	(38,825)	(121,385)	(24,368)
Acquisition cost, Transfers
Acquisition cost, Foreign currency translation	(18,793)	(2,501)
Acquisition cost, Ending balance	3,258,234	3,190,297	1,231,794
Land [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	1,302,493	49,256	49,256
Acquisition cost, Subsidiaries’ Acquisitions		1,253,237
Acquisition cost, Additions
Acquisition cost, Disposals
Acquisition cost, Transfers
Acquisition cost, Foreign currency translation
Acquisition cost, Ending balance	1,302,493	1,302,493	49,256
Molds and machinery [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	558,027	270,148	126,296
Acquisition cost, Subsidiaries’ Acquisitions		237,818
Acquisition cost, Additions	1,002	1,081	82,457
Acquisition cost, Disposals	(9,058)	(18,319)	(2,334)
Acquisition cost, Transfers	61,366	67,299	63,729
Acquisition cost, Foreign currency translation
Acquisition cost, Ending balance	611,337	558,027	270,148
Vehicles [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	21,773	17,714	13,107
Acquisition cost, Subsidiaries’ Acquisitions
Acquisition cost, Additions	2,099	6,183	6,046
Acquisition cost, Disposals	(3,168)	(2,124)	(1,439)
Acquisition cost, Transfers	11,489
Acquisition cost, Foreign currency translation
Acquisition cost, Ending balance	32,193	21,773	17,714
Computers and equipment [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	122,502	80,979	68,040
Acquisition cost, Subsidiaries’ Acquisitions		101,512	13,473
Acquisition cost, Additions	16,583	9,605	709
Acquisition cost, Disposals	(11,879)	(99,640)	(19,764)
Acquisition cost, Transfers	17,593	32,544	18,521
Acquisition cost, Foreign currency translation	(18,475)	(2,498)
Acquisition cost, Ending balance	126,324	122,502	80,979
Leasehold improvements [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	43,238	38,115	34,308
Acquisition cost, Subsidiaries’ Acquisitions		1,430	539
Acquisition cost, Additions		479	119
Acquisition cost, Disposals	(4,820)		(831)
Acquisition cost, Transfers	144	3,214	3,980
Acquisition cost, Foreign currency translation
Acquisition cost, Ending balance	38,562	43,238	38,115
Buildings [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	1,032,032	678,298	326,644
Acquisition cost, Subsidiaries’ Acquisitions		321,994
Acquisition cost, Additions
Acquisition cost, Disposals
Acquisition cost, Transfers	30,315	31,740	351,654
Acquisition cost, Foreign currency translation
Acquisition cost, Ending balance	1,062,347	1,032,032	678,298
Construction in progress [Member]
Schedule of Property, Plant and Equipment, Net Acquisition Cost [Line Items]
Acquisition cost, Beginning balance	110,232	97,284	288,189
Acquisition cost, Subsidiaries’ Acquisitions		41,790
Acquisition cost, Additions	105,871	107,260	246,979
Acquisition cost, Disposals	(9,900)	(1,302)
Acquisition cost, Transfers	(120,907)	(134,797)	(437,884)
Acquisition cost, Foreign currency translation	(318)	(3)
Acquisition cost, Ending balance	$ 84,978	$ 110,232	$ 97,284

Property, Plant and Equipment_6

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment Accumulated Depreciation - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	$ (216,923)	$ (162,302)	$ (114,713)
Accumulated depreciation, Depreciation expense	(168,199)	(148,193)	(60,551)
Accumulated depreciation, disposals	21,184	91,166	12,962
Accumulated depreciation, Ending balance	(347,881)	(216,923)	(162,302)
Foreign currency translation	16,057	2,406
Molds and machinery [Member]
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	(103,267)	(48,761)	(29,284)
Accumulated depreciation, Depreciation expense	(74,657)	(60,965)	(20,236)
Accumulated depreciation, disposals	3,532	6,459	759
Accumulated depreciation, Ending balance	(174,392)	(103,267)	(48,761)
Foreign currency translation
Vehicles [Member]
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	(9,095)	(5,283)	(2,138)
Accumulated depreciation, Depreciation expense	(5,968)	(3,992)	(3,162)
Accumulated depreciation, disposals	1,003	180	17
Accumulated depreciation, Ending balance	(14,060)	(9,095)	(5,283)
Foreign currency translation
Computers and equipment [Member]
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	(7,997)	(54,188)	(56,797)
Accumulated depreciation, Depreciation expense	(37,443)	(40,738)	(9,374)
Accumulated depreciation, disposals	11,829	84,523	11,983
Accumulated depreciation, Ending balance	(17,554)	(7,997)	(54,188)
Foreign currency translation	16,057	2,406
Leasehold improvements [Member]
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	(31,066)	(29,936)	(25,224)
Accumulated depreciation, Depreciation expense	(1,323)	(1,134)	(4,915)
Accumulated depreciation, disposals	4,820	4	203
Accumulated depreciation, Ending balance	(27,569)	(31,066)	(29,936)
Foreign currency translation
Buildings [Member]
Schedule of Property, Plant and Equipment Accumulated Depreciation [Line Items]
Accumulated depreciation, Beginning balance	(65,498)	(24,134)	(1,270)
Accumulated depreciation, Depreciation expense	(48,808)	(41,364)	(22,864)
Accumulated depreciation, disposals
Accumulated depreciation, Ending balance	(114,306)	(65,498)	$ (24,134)
Foreign currency translation

Business Combination (Details)

Business Combination (Details) $ in Thousands		12 Months Ended
	Jan. 18, 2022	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Aug. 31, 2021 MXN ($)
Business Combination [Line Items]
Agreement acquire percentage	100%
Contractual value		$ 736,063,000
Expected loss estimate		243,954,000
Fair value of accounts receivable		492,109,000
long-term bank loan		4,498,695,000		$ 181.72
Available cash amount (in Dollars)			$ 30,000
Acquisition Costs		5,044,371,000
Profit or loss		13,377,529,000
Net income		1,097,092,000
Business combinations [member]
Business Combination [Line Items]
Profit or loss		5,164,205,000
Net income		$ 493,062,000

Business Combination (Details)

Business Combination (Details) - Schedule of Assets Acquired and Liabilities Assumed - Business combinations [member] $ in Thousands	Dec. 31, 2023 MXN ($)
Schedule of Assets Acquired and Liabilities Assumed [Line Items]
Current assets and others non-current assets	$ 2,885,952
Property, plant and equipment, net	1,957,784
Intangible assets	1,394,424
Current liabilities and non-current liabilities	(1,630,260)
Deferred income tax	(813,661)
Total identifiable assets acquired, and liabilities assumed	3,794,239
Goodwill	1,250,132
Total assets acquired, net	$ 5,044,371

Business Combination (Details_2

Business Combination (Details) - Schedule of Cash Paid in Pesos for the JAFRA Acquisition - Business combinations [member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)
Schedule of Cash Paid in Pesos for the JAFRA Acquisition [Line Items]
Cash out	$ 5,044,371
Less cash and cash equivalent balances acquired from JAFRA	(345,908)
Net cash used (investing activities)	$ 4,698,463

Goodwill (Details)

Goodwill (Details) $ in Thousands		12 Months Ended
	Mar. 25, 2022 MXN ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)	Apr. 07, 2022 MXN ($)	Jul. 22, 2021 MXN ($)	Mar. 12, 2021 MXN ($)
Goodwill [Line Items]
Percentage of voting equity interests acquired	98%					100%	100%
Disposal amount			$ 22,634	$ 22,634
Goodwill			$ 1,599,718		$ 371,075	$ 1,599,718	$ 1,599,718
Net assets percentage	100%
Total cash agreed amount (in Pesos)								$ 5,044,371
Indefinite-lived intangible assets (in Dollars)		$ 849,106
Discount rate		14.70%	10%	10%	12.80%
Estimates terminal growth, period		5 years
Terminal growth rate, percentage						1%	1%
Description of budgeted EBITDA growth rate		Budgeted EBITDA was estimated taking into account past experience and a revenue growth rate projected taking into account the average growth levels experienced over the past 5 years and the estimated sales volume and price growth for the next five years. It was assumed that the sales price would increase in line with forecast inflation over the next five years.
Bottom of range [member]
Goodwill [Line Items]
Percentage in Finayo	2%
Decrease in Programa Lazos	0.95%
Top of range [member]
Goodwill [Line Items]
Percentage in Finayo	99.05%
Decrease in Programa Lazos	98%
GurúComm [Member]
Goodwill [Line Items]
Percentage of voting equity interests acquired										60%
Consideration transferred (in Pesos)										$ 45,000
Catálogos, S.A. de C.V [Member]
Goodwill [Line Items]
Percentage of voting equity interests acquired									70%
Consideration transferred (in Pesos)									$ 5,000
Betterware and Programa Lazos, S.A. de C.V. [Member]
Goodwill [Line Items]
Percentage of voting equity interests acquired	2%
Goodwill	$ 1,145
Jafra México Holding B.V. [Member]
Goodwill [Line Items]
Percentage of voting equity interests acquired								100%
Goodwill							$ 1,250,132	$ 1,250,132
JAFRA [Member]
Goodwill [Line Items]
Discount rate		16.70%	9.10%	9.10%
Intangible assets other than goodwill [member]
Goodwill [Line Items]
Indefinite-lived intangible assets (in Dollars)		$ 1,102,106

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Goodwill - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Goodwill [Abstract]
Goodwill cost, Beginning	$ 1,599,718	$ 371,075	$ 348,441
Goodwill additions		1,251,277	22,634
Goodwill disposals		(22,634)
Goodwill cost, Ending	$ 1,599,718	$ 1,599,718	$ 371,075

Goodwill (Details) - Schedule_2

Goodwill (Details) - Schedule of Goodwill Balances of Group’s Companies - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill	$ 1,599,718	$ 1,599,718	$ 371,075
Betterware [Member]
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill	348,441	348,441	348,441
JAFRA [Member]
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill	1,250,132	1,250,132
Finayo [Member]
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill	1,145	1,145
GurúComm [Member]
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill			17,372
Innova Catálogos [Member]
Schedule of Goodwill Balances of Group’s Companies [Line Items]
Total of Goodwill			$ 5,262

Goodwill (Details) - Schedule_3

Goodwill (Details) - Schedule of key Assumptions Used in the Estimation of the Recoverable Amount	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Betterware [Member]
Schedule of key Assumptions Used in the Estimation of the Recoverable Amount [Line Items]
Discount rate	14.70%	10%	12.80%
Average revenue growth rate	5%	2.30%	13.80%
Terminal value growth rate	3.30%	0%	3%
EBITDA margin (earnings before interest, taxes, depreciation and amortization)	27.50%	30%	30%
JAFRA México [Member]
Schedule of key Assumptions Used in the Estimation of the Recoverable Amount [Line Items]
Discount rate	16.70%	9.10%
Average revenue growth rate	9%	8.10%
Terminal value growth rate	3.30%	2%
EBITDA margin (earnings before interest, taxes, depreciation and amortization)	19%	15.30%

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - MXN ($)			12 Months Ended
	Apr. 07, 2022	Jul. 28, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets, Net [Line Items]
Amortized useful lives	12 years	10 years
Intangible assets for brands and logo rights			$ 465	$ 489	$ 626
Bottom of range [member]
Intangible Assets, Net [Line Items]
Estimated useful life			10 years
Top of range [member]
Intangible Assets, Net [Line Items]
Estimated useful life			30 years
Brand names [member]
Intangible Assets, Net [Line Items]
Carring amount of intangible asset			$ 253
Goodwill and indefinite-lived intangible assets			110.2106
Indefinite-lived intangible assets			849.106
Goodwill [member]
Intangible Assets, Net [Line Items]
Carring amount of intangible asset			849.106
Goodwill and indefinite-lived intangible assets			159.9718
Indefinite-lived intangible assets			$ 125.0132

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets $ in Thousands	12 Months Ended
	Dec. 31, 2021 MXN ($)
Schedule of Intangible Assets [Abstract]
Acquisition cost, beginning balance	$ 368,377
Additions	65,426
Disposals
Acquisition cost, ending period	433,803
Accumulated amortization, beginning balance	(49,016)
Amortization expense	(15,027)
Eliminated disposals
Accumulated amortization, ending period	(64,043)
Brand [Member]
Schedule of Intangible Assets [Abstract]
Acquisition cost, beginning balance	253,000
Additions
Disposals
Acquisition cost, ending period	253,000
Customer relationships [Member]
Schedule of Intangible Assets [Abstract]
Acquisition cost, beginning balance	64,000
Additions
Disposals
Acquisition cost, ending period	64,000
Accumulated amortization, beginning balance	(37,333)
Amortization expense	(6,400)
Eliminated disposals
Accumulated amortization, ending period	(43,733)
Software [Member]
Schedule of Intangible Assets [Abstract]
Acquisition cost, beginning balance	45,984
Additions	65,356
Disposals
Acquisition cost, ending period	111,340
Accumulated amortization, beginning balance	(7,096)
Amortization expense	(8,377)
Eliminated disposals
Accumulated amortization, ending period	(15,473)
Brands and logo rights [Member]
Schedule of Intangible Assets [Abstract]
Acquisition cost, beginning balance	5,393
Additions	70
Disposals
Acquisition cost, ending period	5,463
Accumulated amortization, beginning balance	(4,587)
Amortization expense	(250)
Eliminated disposals
Accumulated amortization, ending period	$ (4,837)

Intangible Assets, Net (Detai_3

Intangible Assets, Net (Details) - Schedule Acquisition Cost - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Acquisition Cost [Abstract]
Acquisition cost, beginning balance	$ 1,878,269	$ 433,803
Subsidiaries’ Acquisitions		1,394,424
Additions	5,511	51,045
Disposals
Foreign currency translation		(1,003)
Acquisition cost, ending period	1,883,780	1,878,269
Accumulated amortization, beginning balance	(134,387)	(64,043)
Disposals
Foreign currency translation	(5,450)
Amortization expense	(93,990)	(70,344)
Accumulated amortization, ending period	(233,827)	(134,387)
Brand [Member]
Schedule Acquisition Cost [Abstract]
Acquisition cost, beginning balance	1,102,106	253,000
Subsidiaries’ Acquisitions		840,616
Additions		9,493
Disposals
Foreign currency translation		(1,003)
Acquisition cost, ending period	1,102,106	1,102,106
Customer relationships [Member]
Schedule Acquisition Cost [Abstract]
Acquisition cost, beginning balance	617,808	64,000
Subsidiaries’ Acquisitions		553,808
Additions
Disposals
Foreign currency translation
Acquisition cost, ending period	617,808	617,808
Software [Member]
Schedule Acquisition Cost [Abstract]
Acquisition cost, beginning balance	152,783	111,340
Subsidiaries’ Acquisitions
Additions	5,459	41,443
Disposals
Foreign currency translation
Acquisition cost, ending period	158,242	152,783
Brands and logo rights [Member]
Schedule Acquisition Cost [Abstract]
Acquisition cost, beginning balance	5,572	5,463
Subsidiaries’ Acquisitions
Additions	52	109
Disposals
Foreign currency translation
Acquisition cost, ending period	5,624	5,572
Accumulated impairment [member] | Customer relationships [Member]
Schedule Acquisition Cost [Abstract]
Accumulated amortization, beginning balance	(84,145)	(43,733)
Disposals
Foreign currency translation	(5,450)
Amortization expense	(52,551)	(40,412)
Accumulated amortization, ending period	(142,146)	(84,145)
Accumulated impairment [member] | Software [Member]
Schedule Acquisition Cost [Abstract]
Accumulated amortization, beginning balance	(45,159)	(15,473)
Disposals
Foreign currency translation
Amortization expense	(41,363)	(29,686)
Accumulated amortization, ending period	(86,522)	(45,159)
Accumulated impairment [member] | Brands and logo rights [Member]
Schedule Acquisition Cost [Abstract]
Accumulated amortization, beginning balance	(5,083)	(4,837)
Disposals
Foreign currency translation
Amortization expense	(76)	(246)
Accumulated amortization, ending period	$ (5,159)	$ (5,083)

Intangible Assets, Net (Detai_4

Intangible Assets, Net (Details) - Schedule of Customers Relationships Balance - Customer-related intangible assets [member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Customers Relationships Balance [Abstract]
Betterware	$ 7,467	$ 13,867	$ 20,267
JAFRA Mexico	468,195	519,796
Total of customers relationships	$ 475,662	$ 533,663	$ 20,267

Leases (Details)

Leases (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Depreciation, right-of-use assets	$ 112,945	$ 69,165	$ 6,544
Lease terms	1 year
Rental expense	$ 15,295	$ 31,003	$ 52,660

Leases (Details) - Schedule of

Leases (Details) - Schedule of Right of Use Assets $ in Thousands	12 Months Ended
	Dec. 31, 2021 MXN ($)
Schedule of Right of Use Assets [Abstract]
Cost, Beginning	$ 39,579
Cost, Additions	1,388
Cost, Disposals	(3,275)
Cost, Ending	37,692
Accumulated depreciation, Beginning	(14,697)
Accumulated depreciation, Depreciation expense	(6,544)
Accumulated depreciation, Disposals	933
Accumulated depreciation, Ending	$ (20,308)

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Depreciation Expense - Right-of-use assets [member] - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	$ 381,824	$ 37,692
Subsidiaries’ Acquisitions		150,781
Additions	202,362	195,021
Disposals	(21,134)	(1,670)
Foreign currency translation	(14,954)
Ending balance, Cost	548,098	381,824
Beginning balance, Accumulated depreciation	(88,259)	(20,308)
Additions	(112,945)	(69,165)
Disposals	7,353	1,509
Foreign currency translation	4,457	(295)
Ending balance, Accumulated depreciation	(189,394)	88,259
Vehicles [Member]
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	107,542	623
Subsidiaries’ Acquisitions		59,657
Additions	49,934	48,433
Disposals	(18,206)	(1,171)
Foreign currency translation	(1,862)
Ending balance, Cost	137,408	107,542
Beginning balance, Accumulated depreciation	(20,918)	(147)
Additions	(41,266)	(21,795)
Disposals	6,275	1,024
Foreign currency translation	1,515
Ending balance, Accumulated depreciation	(54,394)	(20,918)
Buildings [Member]
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	94,616
Subsidiaries’ Acquisitions		7,049
Additions	131,450	88,051
Disposals		(484)
Foreign currency translation	(8,325)
Ending balance, Cost	217,741	94,616
Beginning balance, Accumulated depreciation	(12,947)
Additions	(23,321)	(12,947)
Disposals
Foreign currency translation	1,428
Ending balance, Accumulated depreciation	(34,840)	(12,947)
Warehouses [Member]
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	119,903	17,101
Subsidiaries’ Acquisitions		53,575
Additions	2,718	49,227
Disposals
Foreign currency translation	(4,767)
Ending balance, Cost	117,854	119,903
Beginning balance, Accumulated depreciation	(35,275)	(17,101)
Additions	(26,158)	(18,658)
Disposals		484
Foreign currency translation	1,514
Ending balance, Accumulated depreciation	(59,919)	(35,275)
Office furniture and equipment [Member]
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	8,151
Subsidiaries’ Acquisitions		2,697
Additions	3,172	5,454
Disposals	(2,928)
Foreign currency translation
Ending balance, Cost	8,395	8,151
Beginning balance, Accumulated depreciation	(1,346)
Additions	(2,651)	(1,346)
Disposals	1,078
Foreign currency translation
Ending balance, Accumulated depreciation	(2,919)	(1,346)
Computer equipment [Member]
Leases (Details) - Schedule of Depreciation Expense [Line Items]
Beginning balance, Cost	51,612	19,968
Subsidiaries’ Acquisitions		27,803
Additions	15,088	3,856
Disposals		(15)
Foreign currency translation
Ending balance, Cost	66,700	51,612
Beginning balance, Accumulated depreciation	(17,773)	(3,060)
Additions	(19,549)	(14,419)
Disposals		1
Foreign currency translation		(295)
Ending balance, Accumulated depreciation	$ (37,322)	$ (17,773)

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Lease Liabilities - MXN ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Schedule of Lease Liabilities [Abstract]
Balance Lease liability, beginning		$ 291,908	$ 17,880		$ 24,378
Subsidiaries’ Acquisitions	[1]		146,187
Foreign currency translation		(12,526)	(1,172)	[1]
Lease additions	[1]	202,362	193,856		1,388
Lease disposals	[1]	(12,298)	(195)		(1,704)
Rent payments (principal and interest)	[2]	(123,241)	(76,214)		(6,899)
Interest expense	[1]	26,771	11,566		717
Balance Lease liability, ending		$ 372,976	$ 291,908		$ 17,880
[1] Changes that do not represent cash flow Changes that represent cash flow

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Total Future Minimum Lease Payments $ in Thousands	Dec. 31, 2023 MXN ($)
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	$ 511,591
2024 [Member]
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	140,942
2025 [Member]
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	111,495
2026 [Member]
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	71,639
2027 [Member]
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	40,974
2028-2034 [Member]
Leases (Details) - Schedule of Total Future Minimum Lease Payments [Line Items]
Total future minimum lease payments	$ 146,541

Accounts Payable to Suppliers_2

Accounts Payable to Suppliers and Accrued Expenses (Details) - MXN ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable to Suppliers and Accrued Expenses [Abstract]
Discounted suppliers	$ 861.828	$ 584.872	$ 123.7913

Debt and borrowings (Details)

Debt and borrowings (Details)						6 Months Ended	12 Months Ended
	Jul. 07, 2023 MXN ($)	Mar. 31, 2022 MXN ($)	Aug. 31, 2021 MXN ($)	Aug. 30, 2021 MXN ($)	Mar. 10, 2020	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Sep. 13, 2023 USD ($)	Sep. 12, 2023 MXN ($)	Jul. 10, 2023 MXN ($)	Jul. 05, 2023 MXN ($)	Jun. 30, 2023 MXN ($)	Mar. 31, 2023 MXN ($)	May 30, 2022 MXN ($)	Apr. 05, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2020 MXN ($)	Sep. 20, 2020 MXN ($)	Jul. 30, 2020 MXN ($)	Dec. 31, 2018 MXN ($)
Debt and Borrowings [Line Items]
Credit line		$ 449.8695	$ 809.01			$ 380,000,000	$ 380,000,000			$ 950,000	$ 950,000,000					$ 200		$ 0.800000				$ 400
Bond issuance	$ 813,974,000					810.197	810.197					$ 810.197
Bond amount	$ 313,374,000
Percentage of paying interest	12.41%
Banxico plus percentage	0.90%			0.40%
Interest pay	$ 500,000,000			$ 1,000,000,000
Percentage of fixed rate	11.23%			8.35%
Maturity terms		5 years
Global payment percentage		30%
Amount of loan												324.8695
Long term debt						150	150
Short-term loans						550	550
Cash						188.498	188.498		$ 37,692,000										$ 39,579,000
Issuance costs						504.47
Total amount			588.300	$ 1,500,000,000
Sustainability bonds				$ 500,000,000
Sustainability bonds percentage				5.15%
Sustainability bonds rate plus				0.40%
Secured loan			521.449
Additional loan			181.72			4,498,695,000	4,498,695,000
Description of loans					Betterware entered into a current account credit line agreement with HSBC México, S.A., for an amount of MX$50,000, with provisions by means of promissory notes specifying payment of principal and interest. BLSM is jointly liable for this credit. On May 4, 2020, the first amendment agreement was signed, in which the amount of the credit line was increased to MX$150,000. The maturity date of this credit line is March 24, 2024, and it bears interest at the TIIE rate plus 200 basis points. During the years 2023, 2022 and 2021, Betterware received MX$300,000, MX$620,000 and MX$20,000, respectively, which, as of December 31, 2023, 2022 and 2021, had been paid.
Paid amount							1,555,020,000	$ 450,010,000
Total borrowings																					$ 195
Payments to secured credit line						$ 521.449	521.449
Liquidated totality			521,449,000
Fair value of debt							$ 514.5691	648.9926	$ 149.9867
Description long-term debt line of credit							The long-term debt of the credit line with HSBC contains the following financial obligations: a)A leverage ratio less than or equal to 3.00. b)A debt service coverage ratio equal to or greater than 1.25.
Long-term debt							The long-term debt of the syndicated credit line contained the following financial obligations: a)A leverage ratio equal to or less than 3.00. b)A debt service coverage ratio equal to or greater than 1.25. c)A minimum stockholders’ equity equivalent to 90% of stockholders’ equity at the close of the last immediately preceding fiscal year.
BBVA [Member]
Debt and Borrowings [Line Items]
Credit line												$ 150	$ 150				$ 0.400000			$ 75,000,000
Principal payments														$ 250,000,000	$ 250
Interest rate																				7.50%
Bottom of Range [Member]
Debt and Borrowings [Line Items]
Maturity term	4 years
Maturity terms				4 years
Interest rate						1%	1%
Bottom of Range [Member] | BBVA [Member]
Debt and Borrowings [Line Items]
Interest rate						1%	1%
Top of Range [Member]
Debt and Borrowings [Line Items]
Maturity term	7 years
Maturity terms				7 years
Interest rate						1%	1%
Top of Range [Member] | BBVA [Member]
Debt and Borrowings [Line Items]
Interest rate						3.50%	3.50%
BWM and JAFRA [Member]
Debt and Borrowings [Line Items]
Short-term loans						$ 150	$ 150
HSBC [Member]
Debt and Borrowings [Line Items]
Short-term loans						500	500
Banamex [Member]
Debt and Borrowings [Line Items]
Credit line			486.79
Banamex- Unsecured Credit Line [Member]
Debt and Borrowings [Line Items]
Credit line						400,000,000	400,000,000	50,000,000
BWM [Member]
Debt and Borrowings [Line Items]
Credit line						250	250
Betterware [Member]
Debt and Borrowings [Line Items]
Credit line						900,000,000	900,000,000	250,000,000
BBVA-Credit line [Member]
Debt and Borrowings [Line Items]
Amount of loan						$ 1,855,020,000	$ 1,855,020,000	$ 450,010,000
BBVA-Credit line [Member] | Bottom of Range [Member]
Debt and Borrowings [Line Items]
Interest rate						1%	1%
BBVA-Credit line [Member] | Top of Range [Member]
Debt and Borrowings [Line Items]
Interest rate						1.25%	1.25%
BBVA-Simple Credit Line [Member]
Debt and Borrowings [Line Items]
Liquidated totality			$ 486.79

Debt and borrowings (Details) -

Debt and borrowings (Details) - Schedule of Long-Term Debt - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Long-Term Debt [Line Items]
Total debt	$ 5,131,422	$ 6,148,675	$ 1,510,385
Less: Current portion	508,731	230,419	28,124
Long term debt and borrowings	4,622,691	5,918,256	1,482,261
Interest payable [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	86,231	30,419	28,109
Simple credit line joint and several obligation with BBVA [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	1,500,000
Two-tranche sustainability bond [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	1,488,830	1,485,545	1,482,261
Simple credit line with HSBC [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	950,000
Two-tranche bond, with maturities [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	806,361
Credit line with BBVA [Member]
Schedule of Long-Term Debt [Line Items]
Total debt	300,000
Credit line with Banamex [Member]
Schedule of Long-Term Debt [Line Items]
Total debt		200,000
Simple credit line with Banamex [Member]
Schedule of Long-Term Debt [Line Items]
Total debt		4,432,711
Innova Catalogos [Member]
Schedule of Long-Term Debt [Line Items]
Total debt			$ 15

Debt and borrowings (Details)_2

Debt and borrowings (Details) - Schedule of Cash Flows Arising From Financing Activities - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Long-term debt and borrowings [Member]
Schedule of Cash Flows Arising From Financing Activities [Line Items]
Balances at beginning	$ 6,118,256	$ 1,482,276	$ 583,639
Changes that represent cash flows -
Loans obtained	6,498,994	5,818,705	1,520,000
Restricted cash			42,915
Payments	(7,633,715)	(1,120,025)	(646,716)
Bond issuance costs	(8,355)	(88,722)	(18,931)
Changes that do not represent cash flows:
Interest expense
Control obtained over subsidiaries			177
Amortization of bond issuance cost	4,026	3,285	1,192
Amortization of issuance cost from Long-term debt- Syndicated Credit	15,538	22,737
Cancellation of Line issuance cost from Long-term debt- Syndicated Credit	50,447
Valuation effects of derivative financial instruments
Balances at ending	5,045,191	6,118,256	1,482,276
Interest payable [Member]
Schedule of Cash Flows Arising From Financing Activities [Line Items]
Balances at beginning	30,419	28,109	3,323
Changes that represent cash flows -
Loans obtained
Restricted cash
Payments	(652,313)	(502,847)	(49,123)
Bond issuance costs
Changes that do not represent cash flows:
Interest expense	708,125	505,157	73,909
Control obtained over subsidiaries
Amortization of bond issuance cost
Amortization of issuance cost from Long-term debt- Syndicated Credit
Valuation effects of derivative financial instruments
Balances at ending	86,231	30,419	28,109
Derivative financial instruments, net [Member]
Schedule of Cash Flows Arising From Financing Activities [Line Items]
Balances at beginning	15,329	(28,193)	320,294
Changes that represent cash flows -
Loans obtained
Restricted cash
Payments			(18,172)
Bond issuance costs
Changes that do not represent cash flows:
Interest expense
Control obtained over subsidiaries
Amortization of bond issuance cost
Amortization of issuance cost from Long-term debt- Syndicated Credit
Valuation effects of derivative financial instruments	32,591	43,522	(330,315)
Balances at ending	$ 47,920	$ 15,329	$ (28,193)

Debt and borrowings (Details)_3

Debt and borrowings (Details) - Schedule of Long-Term Debt Maturities $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)
Schedule of Long-Term Debt Maturities [Abstract]
2024	$ 1,000,785
2025	1,396,897
2026	936,875
2027	1,330,284
2028-2029	2,394,998
Total	$ 7,059,839

Income Taxes (Details)

Income Taxes (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Generated losses	$ 55	$ 636
Undistributed profits	241,977	231,203
Unrecognized deferred income tax liabilities	$ 72,593	$ 69,361
Mexico [Member]
Income Taxes [Line Items]
Tax rate	30%
Guatemala [Member]
Income Taxes [Line Items]
Tax rate		25%
United States [Member]
Income Taxes [Line Items]
Tax rate			21%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income Tax Recognized in Profit or Loss - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Tax Recognized in Profit or Loss [Abstract]
Current tax	$ 645,521	$ 533,522	$ 791,856
Deferred tax (benefit) expense	(261,137)	(16,602)	22,700
Income tax recognized in profit or loss	$ 384,384	$ 516,920	$ 814,556

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of Income Tax Expense Recognized from Statutory to Effective ISR Rate - MXN ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Reconciliation of Income Tax Expense Recognized from Statutory to Effective ISR Rate [Abstract]
Profit before income tax		$ 1,431,122	$ 1,386,884	$ 2,562,495
Tax rate		30%	30%	30%
Income tax expense calculated at 30% statutory tax rate		$ 429,337	$ 416,065	$ 768,749
Inflation effects, net		17,730	3,536	25,039
Non-deductible expenses	[1]	65,978	148,569	5,790
Share-based payments		1,403	1,780	1,744
Other items, net		(94,604)	(53,030)	13,234
Total income taxes		$ 384,384	$ 516,920	$ 814,556
Income tax rate		27%	37%	32%
[1] Includes (i) certain payroll expenses which are partially deductible as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items.

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Asset (Liabilities) Reconciliation of Changes in Deferred Taxes Balances - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Expected credit loss [Member]
Deferred tax assets:
Balance at beginning	$ 29,342	$ 32,427	$ 8,319
Recognized in profit or loss	70,801	(3,085)	12,799
Balance at ending	100,143	29,342	32,427
Liability assumed for subsidiaries’ acquisition
Accounting effects from changing reporting period			11,309
Accruals and provisions [Member]
Deferred tax assets:
Balance at beginning	394,241	37,958	69,681
Recognized in profit or loss	(92,620)	99,850	(31,723)
Balance at ending	301,621	394,241	37,958
Liability assumed for subsidiaries’ acquisition		256,433
Accounting effects from changing reporting period
Derivative Financial Instruments, Assets [Member]
Deferred tax assets:
Balance at beginning			35,886
Recognized in profit or loss			(35,886)
Balance at ending
Accounting effects from changing reporting period
Property, plant and equipment [Member]
Deferred tax assets:
Balance at beginning		5,538
Recognized in profit or loss		(5,538)	5,538
Balance at ending			5,538
Liability assumed for subsidiaries’ acquisition
Accounting effects from changing reporting period
Leases [Member]
Deferred tax assets:
Balance at beginning	88,467	5,364	7,313
Recognized in profit or loss	27,137	83,103	(1,949)
Balance at ending	115,604	88,467	5,364
Liability assumed for subsidiaries’ acquisition
Accounting effects from changing reporting period
Intangible assets [Member]
Deferred tax assets:
Balance at beginning	(498,387)	(81,980)	(83,900)
Recognized in profit or loss	1,920	1,920	1,920
Balance at ending	(496,467)	(498,387)	(81,980)
Liability assumed for subsidiaries’ acquisition		(418,327)
Accounting effects from changing reporting period
Inventories [Member]
Deferred tax assets:
Balance at beginning	(27,744)	(9,088)	(34,234)
Recognized in profit or loss	10,040	(18,656)	30,483
Balance at ending	(17,704)	(27,744)	(9,088)
Liability assumed for subsidiaries’ acquisition
Accounting effects from changing reporting period			(5,337)
Derivative financial instruments, liabilities [Member]
Deferred tax assets:
Balance at beginning	(3,915)	(7,380)
Recognized in profit or loss	(6,442)	(1,471)	(7,380)
Balance at ending	(10,357)	(3,915)	(7,380)
Liability assumed for subsidiaries’ acquisition		4,936
Accounting effects from changing reporting period
Property, plant and equipment, liabilities [Member]
Deferred tax assets:
Balance at beginning	(388,721)		(10,888)
Recognized in profit or loss	145,561	(38,200)	10,888
Balance at ending	(243,160)	(388,721)
Liability assumed for subsidiaries’ acquisition		(350,521)
Accounting effects from changing reporting period
Right-of-use assets [Member]
Deferred tax assets:
Balance at beginning	(88,612)	(5,215)	(7,465)
Recognized in profit or loss	(18,999)	(83,397)	2,250
Balance at ending	(107,611)	(88,612)	(5,215)
Liability assumed for subsidiaries’ acquisition
Accounting effects from changing reporting period
Other assets and prepaid expenses [Member]
Deferred tax assets:
Balance at beginning	(24,174)	(16,599)	(6,959)
Recognized in profit or loss	9,424	(18,275)	(9,640)
Balance at ending	(14,750)	(24,174)	(16,599)
Liability assumed for subsidiaries’ acquisition		10,700
Accounting effects from changing reporting period
Net deferred tax liability [Member]
Deferred tax assets:
Balance at beginning	(514,400)	(38,975)	(22,247)
Recognized in profit or loss	254,799	16,602	(22,700)
Balance at ending	(259,601)	(514,400)	(38,975)
Liability assumed for subsidiaries’ acquisition		(492,027)
Accounting effects from changing reporting period			5,972
Prepaid expenses [Member]
Deferred tax assets:
Balance at beginning	5,103
Recognized in profit or loss		351
Balance at ending		5,103
Liability assumed for subsidiaries’ acquisition		4,752
Costumers’ Prepayments [Member]
Deferred tax assets:
Balance at beginning	87
Recognized in profit or loss	1
Balance at ending	88	87
Non-deductible Interest [Member]
Deferred tax assets:
Balance at beginning
Recognized in profit or loss	120,236
Balance at ending	120,236
Suppliers’ Prepayments [Member]
Deferred tax assets:
Balance at beginning	5,016
Recognized in profit or loss	(12,260)
Balance at ending	$ (7,244)	$ 5,016

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Unrecognized Deferred Tax Assets - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Unrecognized Deferred Tax Assets [Abstract]
Jafra Cosmetics International, S.A. de C.V.	$ 20,859	$ 31,237
Jafrafin, S.A. de C.V.	$ 8,515	$ 2,659
2019 [Member]
Schedule of Unrecognized Deferred Tax Assets [Abstract]
Life year	2029	2029
Jafra Cosmetics International, S.A. de C.V.	$ 8,210	$ 27,861
Jafrafin, S.A. de C.V.
2020 [Member]
Schedule of Unrecognized Deferred Tax Assets [Abstract]
Life year	2030	2030
Jafra Cosmetics International, S.A. de C.V.	$ 3,547	$ 3,376
Jafrafin, S.A. de C.V.
2021 [Member]
Schedule of Unrecognized Deferred Tax Assets [Abstract]
Life year	2031	2031
Jafra Cosmetics International, S.A. de C.V.
Jafrafin, S.A. de C.V.	$ 2,793	$ 2,659
2022 [Member]
Schedule of Unrecognized Deferred Tax Assets [Abstract]
Life year	2032
Jafra Cosmetics International, S.A. de C.V.	$ 9,102
Jafrafin, S.A. de C.V.	$ 5,722

Provisions (Details) - Schedule

Provisions (Details) - Schedule of Provisions - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Provisions [Line Items]
Beginning balance	$ 793,412	$ 118,468	$ 153,978
Additions for subsidiaries’ acquisition		699,584
Foreign currency translation		(1,056)
Increases	4,571,448	4,566,198	2,212,397
Payments	(4,560,112)	(4,589,782)	(2,247,907)
Ending balance	804,748	793,412	118,468
Commissions, promotions and other [Member]
Provisions [Line Items]
Beginning balance	491,353	113,431	107,146
Additions for subsidiaries’ acquisition		360,280
Foreign currency translation		(135)
Increases	3,880,325	4,030,497	2,054,420
Payments	(3,810,487)	(4,012,720)	(2,048,135)
Ending balance	561,191	491,353	113,431
Bonuses and other employee benefits [Member]
Provisions [Line Items]
Beginning balance	26,403	4,537	46,540
Additions for subsidiaries’ acquisition
Foreign currency translation
Increases	19,025	74,764	140,436
Payments	(36,657)	(52,898)	(182,439)
Ending balance	8,771	26,403	4,537
Professional services fees [Member]
Provisions [Line Items]
Beginning balance	57,292	500	292
Additions for subsidiaries’ acquisition		62,990
Foreign currency translation
Increases	56,990	48,292	17,541
Payments	(66,487)	(54,490)	(17,333)
Ending balance	47,795	57,292	500
Other general provisions [Member]
Provisions [Line Items]
Beginning balance	218,364
Additions for subsidiaries’ acquisition		276,314
Foreign currency translation		(921)
Increases	615,108	412,645
Payments	(646,481)	(469,674)
Ending balance	$ 186,991	$ 218,364

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - MXN ($) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Financial Instruments [Abstract]
Secured credit line				$ 400,000
Interest rate swap, cancellation fee	$ 18,172
Changes in fair value of derivative financial instruments gain (loss)		$ (32,591)	$ (43,522)	$ 330,315

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of Derivative Financial Instrument Contracts - Currency Swap Contract [Member] $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($) $ / shares	Dec. 31, 2022 MXN ($) $ / shares	Dec. 31, 2021 MXN ($) $ / shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Derivative Financial Instruments (Details) - Schedule of Derivative Financial Instrument Contracts [Line Items]
Notional amount				$ 97,260	$ 41,750	$ 134,050
Fair Value	$ 47,920	$ 15,329	$ 28,193
Average Strike (in Pesos per share and Dollars per share) | (per share)	$ 17.96	$ 20.31	$ 20.66
Maturity date	Weekly, through December 2024	Weekly, through August 2023	Weekly, through October 2022
Total Assets			$ 28,193
Total Liabilities	$ 47,920	$ 15,329

Retirement Benefits _ Defined_3

Retirement Benefits – Defined Benefit Obligations (Details) - MXN ($) $ in Thousands		12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023
Retirement Benefits – Defined Benefit Obligations [Line Items]
Past service benefit effect (in Pesos)	$ (29,615)
Normal retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		65 years
Employee of service		20 years
Early retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		60 years
Employee of service		10 years
Group 2 JAFRA employees [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Employee of service	10 years
Group 1 JAFRA employees [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age	60 years
Employee of service	10 years
Group 1 JAFRA employees [Member] | Normal retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		65 years
Employee of service		20 years
Group 1 JAFRA employees [Member] | Early retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		65 years
Employee of service		20 years
Group 2 JAFRA employees [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age	60 years
Group 2 JAFRA employees [Member] | Normal retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		65 years
Employee of service		10 years
Group 2 JAFRA employees [Member] | Early retirement [Member]
Retirement Benefits – Defined Benefit Obligations [Line Items]
Retirement age		60 years
Employee of service		10 years

Retirement Benefits _ Defined_4

Retirement Benefits – Defined Benefit Obligations (Details) - Schedule of Net Defined Benefit Liability and its Components - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Seniority premium and termination indemnity at retirement (BWM-JAFRA) [Member]
Schedule of Net Defined Benefit Liability and its Components [Line Items]
Balance at January 1	$ 30,148	$ 2,093	$ 1,678
Additions for subsidiaries’ acquisition		23,637
Included in profit or loss:
Past service cost	(1,010)
Current service cost	4,246	2,924	614
Interest cost	3,426	2,095	101
Net (gain) cost of the period	6,662	5,019	715
Included in other comprehensive income:
Remeasurement of defined benefit obligation	11,730	(1,818)	(83)
Others:
Benefits paid	(3,123)	(1,223)	(217)
Others	(958)	2,440
Balance as of December 31	44,459	30,148	2,093
Pension plan [Member]
Schedule of Net Defined Benefit Liability and its Components [Line Items]
Balance at January 1	123,759
Additions for subsidiaries’ acquisition		125,606
Included in profit or loss:
Past service cost	(29,615)
Current service cost	5,605	4,553
Interest cost	10,487	7,367
Net (gain) cost of the period	(13,523)	11,920
Included in other comprehensive income:
Remeasurement of defined benefit obligation	10,630	(13,767)
Others:
Benefits paid	(38,175)
Others
Balance as of December 31	$ 82,691	$ 123,759

Retirement Benefits _ Defined_5

Retirement Benefits – Defined Benefit Obligations (Details) - Schedule of Principal Actuarial Assumptions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Betterware [Member]
Financial:
Future salary growth	7%	6.50%	5%
Discount rate	9.70%	9.20%	7.60%
Demographic:
Number of employees	938	901	1,272
Age average	35 years	34 years	32 years
Longevity average	3 years	3 years	2 years
JAFRA [Member]
Financial:
Future salary growth	5.50%	5.50%
Discount rate	9.30%	9.50%
Demographic:
Number of employees	1,356	1,276
Age average	38 years	38 years
Longevity average	7 years	7 years

Retirement Benefits _ Defined_6

Retirement Benefits – Defined Benefit Obligations (Details) - Schedule of Sensitivity Analysis - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of sensitivity analysis [Abstract]
Increase / decrease in the discount rate	0.50%
Betterware	$ 500	$ 361	$ 156
JAFRA	$ 94	146
Increase / decrease in the discount rate	(0.50%)
Betterware	$ (500)	(174)	$ (174)
JAFRA	$ (98)	$ (151)

Financial Instruments (Details)

Financial Instruments (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Sep. 12, 2023	Jul. 05, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments [Line Items]
Exchange rate sensitivity analysis, description	the Group has determined a 10 percent increase and decrease in Ps. currency units against the U.S. dollar (“relevant currency”). The 10 percent is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated financial assets/liabilities and adjusts their translation at the year-end for a 10 percent change in foreign currency rates. Given that the foreign exchange currency net position results in a liability, a positive number below indicates an increase in profit where currency units strengthen 10 percent against the relevant currency. For a 10 percent weakening of currency units against the relevant currency, there would be a comparable impact on the net income, and the balances below would be negative.
Interest rate sensitivity analysis	1%
Interest paid	$ 592,051	$ 950,000	$ 1,500,000
Credit risk management, percent	10%
Financial instrument term	3 years
Payment to suppliers	$ 861,828			$ 584,872	$ 1,237,913
Variable Interest Rate [Member]
Financial Instruments [Line Items]
Interest rate	69%
Fixed Rate [Member]
Financial Instruments [Line Items]
Interest rate	31%
Top of Range [Member]
Financial Instruments [Line Items]
Interest rate	1%
Interest paid	$ 637,049
Bottom of Range [Member]
Financial Instruments [Line Items]
Interest rate	1%
Interest paid	$ 547,054
Interest rate sensitivity analysis [Member]
Financial Instruments [Line Items]
Interest paid	$ 44,998

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Instruments - MXN ($)	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 30, 2020
Financial assets -
Trade account receivables from related parties	$ 1,072,455,000		$ 971,063,000	$ 745,593,000
Financial liabilities -
Accounts payable to suppliers	1,790,026,000		1,371,778,000	1,984,932,000
Accounts payable to related parties		$ 222
Lease liability	117,094,000		85,399,000	6,102,000
Long term debt and borrowings					$ 195
Amortized Cost [Member]
Financial assets -
Trade account receivables, net	1,072,455,000		971,063,000	745,593,000
Trade account receivables from related parties	104,000		61,000	24,000
Total	1,072,559,000		971,124,000	745,617,000
Financial liabilities -
Accounts payable to suppliers	1,790,026,000		1,371,778,000	1,984,932,000
Accounts payable to related parties			96,859,000
Lease liability	372,976,000		291,908,000	17,880,000
Long term debt and borrowings	5,131,422,000		6,148,675,000	1,510,385,000
Total	7,294,424,000		7,909,220,000	3,513,197,000
Fair value through profit or loss [Member]
Financial assets -
Derivative financial instruments				28,193,000
Total				28,193,000
Financial liabilities -
Derivative financial instruments	47,920,000
Total	$ 47,920,000
Level 2 [Member]
Financial assets -
Derivative financial instruments				$ 2,000
Financial liabilities -
Derivative financial instruments			$ 2,000

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Financial Assets and Financial Liabilities at the Reporting Date € / shares in Units, Rp / shares in Units, $ / shares in Units, € in Thousands, Rp in Thousands, $ in Thousands	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2023 EUR (€) € / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2022 IDR (Rp) Rp / shares	Dec. 31, 2021 USD ($) $ / shares
Schedule Of Financial Assets And Financial Liabilities At The Reporting Date Abstract
Assets	$ 13,324	€ 2	$ 13,006	€ 105	Rp 60,340	$ 10,686
Liabilities	(35,186)	(43)	(23,142)	(78)		(35,148)
Net position	$ (21,862)	€ (41)	$ (10,136)	€ 27	Rp 60,340	$ (24,462)
Closing exchange rate of the year (in Euro per share, Dollars per share and Rupiahs per share) | (per share)	$ 16.8935	€ 18.6896	$ 19.3615	€ 20.7693	Rp 0.0013	$ 20.5157

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Net income $ in Thousands	12 Months Ended
	Dec. 31, 2023 MXN ($)
Schedule Of Net Income Abstract
Net income	$ 37,009

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Bank Credit Lines - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Bank Credit Lines Abstract
Amount used	$ 5,063,974	$ 6,198,695	$ 1,500,000
Amount not used	1,980,000	1,380,000	250,000
Total credit lines and long-term debt	$ 7,043,974	$ 7,578,695	$ 1,750,000

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) $ / shares in Units, $ in Thousands, $ in Thousands	1 Months Ended	2 Months Ended		12 Months Ended
	Feb. 18, 2021 MXN ($) $ / shares	Mar. 31, 2022 MXN ($) shares	Mar. 31, 2022 USD ($) shares	Dec. 31, 2023 MXN ($) $ / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 MXN ($) shares	Nov. 09, 2023 MXN ($) $ / shares	Aug. 09, 2023 MXN ($) $ / shares	May 15, 2023 MXN ($) $ / shares	Mar. 08, 2023 MXN ($) $ / shares	Dec. 31, 2022 MXN ($)	Oct. 28, 2022 MXN ($) $ / shares	Aug. 19, 2022 MXN ($) $ / shares	Apr. 29, 2022 MXN ($) $ / shares	Feb. 11, 2022 MXN ($) $ / shares	Oct. 29, 2021 MXN ($) $ / shares	Aug. 13, 2021 MXN ($) $ / shares	May 12, 2021 MXN ($) $ / shares
Stockholders’ Equity [Line Items]
Par value per share (in Pesos per share) | $ / shares				$ 10
Treasury shares (in Shares) | shares				72,626	356,029	283,403
Repurchased shares (in Shares) | shares		72,626	72,626
Equivalent amount		$ 25,321
Repurchased amount (in Dollars)			$ 50,000
Reclassification amount	$ 876,518
Treasury shares issued under stock based incentive plan (in Shares) | shares						731,669
Retained earnings	350,000			$ 1,188,898		$ 856,994	$ 200,000	$ 200,000	$ 150,000	$ 100,000	$ 779,941	$ 50,000	$ 200,000	$ 350,000	$ 350,000	$ 350,000	$ 350,000	$ 350,000
Shareholding paid	$ 180,489						$ 105,036	$ 105,036	$ 78,777	$ 52,518		$ 26,259	$ 105,035	$ 183,812	$ 183,812	$ 183,812	$ 183,812	$ 180,489
Dividend per share (in Pesos per share) | $ / shares	$ 9.57						$ 5.36	$ 5.36	$ 4.02	$ 2.67		$ 1.34	$ 5.36	$ 9.38	$ 9.38	$ 9.38	$ 9.38	$ 9.57
Income tex percentage				5%
Common stock percentage				20%
Board of Directors [Member]
Stockholders’ Equity [Line Items]
Repurchased amount (in Dollars)					$ 50,000
Legal Reserve [Member]
Stockholders’ Equity [Line Items]
Retained earnings				$ 10,679		$ 10,679					$ 10,679

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - Schedule of Stockholders’ Equity Number of Shares - Betterware de México, S.A.P.I. de C.V. [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stockholders’ Equity Number of Shares [Line Items]
Number of shares of stockholders’ equity	37,316,546	37,316,546	37,316,546
Fixed capital [Member]
Schedule of Stockholders’ Equity Number of Shares [Line Items]
Number of shares of stockholders’ equity	10,000	10,000	10,000
Variable capital [Member]
Schedule of Stockholders’ Equity Number of Shares [Line Items]
Number of shares of stockholders’ equity	37,306,546	37,306,546	37,306,546

Share-Based Payments (Details)

Share-Based Payments (Details)	1 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2023
Share-Based Payments [Line Items]
Percentage of Shares Delivered	2%
Bottom of Range [Member]
Share-Based Payments [Line Items]
Carried out years		4 years
Top of Range [Member]
Share-Based Payments [Line Items]
Carried out years		5 years

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands, $ in Thousands	2 Months Ended		12 Months Ended
	Mar. 31, 2022 MXN ($) shares	Mar. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares
Earnings Per Share [line items]
Repurchased shares	72,626	72,626
Repurchased price per share (in Dollars per share) | $ / shares		$ 17.03
Equivalent total (in Pesos) | $	$ 25,321
Repurchase amount (in Dollars) | $		$ 50,000
Potentially dilutive shares			20,680
Treasury shares issued under stock based incentive plan			731,669
Outstanding shares			37,316,546	37,316,546	37,316,546

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of Income and Share Data Used in Calculation of Basic and Diluted Earnings Per Share - MXN ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income and Share Data Used in Calculation of Basic and Diluted Earnings Per Share [Line Items]
Attributable to Owners of the Group	$ 1,049,461	$ 872,557	$ 1,751,645
Shares (in thousands of shares)
Basic	37,244	37,256	36,974
Diluted	37,265	37,277	37,337
Basic and diluted earnings per share:
Basic earnings per share (pesos per share)	$ 28.18	$ 23.42	$ 47.38
Diluted earnings per share (pesos per share)	$ 28.16	$ 23.41	$ 46.91

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details) - MXN ($)		12 Months Ended
	Jun. 23, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 31, 2023	Aug. 31, 2023
Related Party Balances and Transactions [Line Items]
Replaced amount						$ 122,500,000
Amount paid					$ 222
Short-term employee benefits		$ 625.74	$ 472.65	$ 42,170,000
Campalier, S.A. de C.V. [Member]
Related Party Balances and Transactions [Line Items]
Loan agreements	$ 150
Lazos received			$ 120

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details) - Schedule of Related Parties Outstanding - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Balances and Transactions (Details) - Schedule of Related Parties Outstanding [Line Items]
Trade account receivables from related parties	$ 104	$ 61	$ 24
Trade account payables to related parties		96,859
Campalier, S.A. de C.V. (shareholder) [Member]
Related Party Balances and Transactions (Details) - Schedule of Related Parties Outstanding [Line Items]
Trade account receivables from related parties	104
Trade account payables to related parties		96,859
Fundación Betterware., A.C. (affiliated) [Member]
Related Party Balances and Transactions (Details) - Schedule of Related Parties Outstanding [Line Items]
Trade account receivables from related parties		$ 61	$ 24

Related Party Balances and Tr_5

Related Party Balances and Transactions (Details) - Schedule of Trading Transactions - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fundación Betterware., A.C.[Member]
Related Party Balances and Transactions (Details) - Schedule of Trading Transactions [Line Items]
Lease income	$ 63	$ 63	$ 42
Donation expenses	5,430	3,350	$ 920
Campalier, S.A. de C.V. [Member]
Related Party Balances and Transactions (Details) - Schedule of Trading Transactions [Line Items]
Services revenue	222
Interest expenses	$ 5,064	$ 7,479

Revenue and Operating Expense_2

Revenue and Operating Expenses (Details) - Schedule of Disaggregation Revenue Per Product Segments - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue by home organization products:
Total revenue by home organization products	$ 5,726,608	$ 6,343,344	$ 10,067,683
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products	7,282,899	5,164,205
Total revenue of the Group	13,009,507	11,507,549	10,067,683
Kitchen and food preservation [Member]
Revenue by home organization products:
Total revenue by home organization products	2,027,320	2,163,684	3,283,421
Home solutions [Member]
Revenue by home organization products:
Total revenue by home organization products	1,081,778	1,272,272	2,319,156
Laundry & Cleaning [Member]
Revenue by home organization products:
Total revenue by home organization products	666,220	691,272	826,188
Bedroom [Member]
Revenue by home organization products:
Total revenue by home organization products	620,282	854,323	1,608,424
Tech & mobility [Member]
Revenue by home organization products:
Total revenue by home organization products	521,348	553,977	769,767
Bathroom [Member]
Revenue by home organization products:
Total revenue by home organization products	418,190	749,161	1,217,927
Wellness [Member]
Revenue by home organization products:
Total revenue by home organization products	351,768
Others [Member]
Revenue by home organization products:
Total revenue by home organization products	39,702	58,655	42,800
Fragrance [Member]
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products	5,139,914	3,472,919
Color (cosmetics) [Member]
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products	909,238	642,876
Skin care [Member]
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products	785,450	611,905
Toiletries [Member]
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products	448,297	321,806
Others [Member]
Revenue by beauty and personal care products:
Total revenue of beauty and personal care products		$ 114,699

Revenue and Operating Expense_3

Revenue and Operating Expenses (Details) - Schedule of Operating Expenses by Nature - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Promotions for the sales force [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	$ 2,343,532	$ 1,743,961	$ 503,291
Cost of personnel services and other employee benefits [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	1,663,196	1,502,030	621,519
Distribution costs [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	593,174	473,516	463,762
Sales catalog [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	399,503	445,753	417,522
Depreciation and amortization [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	375,134	287,702	82,122
Commissions and professional fees [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	323,079	217,384	69,954
Impairment loss on trade accounts receivables [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	304,501	269,595	198,495
Events, marketing and advertising [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	298,905	199,771	109,822
Packing materials [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	145,076	161,095	201,006
Travel expenses [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	51,565	33,223	11,258
Market research [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	21,087	12,031	9,550
Bank fees [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	19,541	25,853	34,335
Rent expense [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	15,295	30,987	52,660
Other [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	408,898	475,287	192,514
Total Operating expenses [Member]
Schedule of Operating Expenses by Nature [Line Items]
Operating expenses by nature	$ 6,962,486	$ 5,878,188	$ 2,967,810

Segment Information (Details)

Segment Information (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Information [Line Items]
Reportable segment percentage	44%
Total income rate	8%
Non-current assets, percentage	0%	0%	0%
Beauty and Personal Care [Member]
Segment Information [Line Items]
Reportable segment percentage	56%

Segment Information (Details) -

Segment Information (Details) - Schedule of Segment Information - MXN ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
Schedule of Segment Information [Line Items]
EBITDA		$ 2,720,900	[1]	$ 2,316,108
Depreciation and amortization		375,134		287,702
Operating income		2,345,766		2,028,406
Interest income		45,056		28,689	$ 25,872
Interest expense		(820,262)		(543,321)	(75,818)
Unrealized (loss) gain in valuation of DFI		(32,591)		(43,522)
Changes in fair value of warrants
Foreign exchange loss, net		(106,847)		(83,368)
Income before income taxes		1,431,122		1,386,884	2,562,495
Income taxes		384,384		516,920	814,556
Income for the year		1,046,738		869,964	1,747,939
Net revenue		13,009,507		11,507,549
Divestment in subsidiaries				(21,862)
Total assets		11,088,140		11,332,733
Total liabilities		(9,615,127)		(10,235,453)
Fixed assets additions		125,555		124,608
BWM´s Segment [Member]
Schedule of Segment Information [Line Items]
EBITDA		1,434,501	[1]	1,514,227	2,683,987
Depreciation and amortization		128,450		109,055	82,122
Operating income		1,306,051		1,405,172	2,601,865
Interest income		10,033		10,607	25,872
Interest expense		(941,781)		(546,977)	(75,818)
Unrealized (loss) gain in valuation of DFI		(32,591)		(43,522)	330,315
Changes in fair value of warrants
Foreign exchange loss, net		(110,103)		(81,212)	(319,739)
Income before income taxes		231,609		744,068	2,562,495
Income taxes		140,762		367,166	814,556
Income for the year		90,847		376,902	1,747,939
Net revenue		5,726,608		6,343,344	10,067,683
Divestment in subsidiaries				(21,862)
Total assets		10,194,967		8,958,162	5,185,229
Total liabilities		(8,724,053)		(8,363,605)	(3,985,026)
Fixed assets additions		46,329		77,899	$ 336,310
JAFRA´s Segment [Member]
Schedule of Segment Information [Line Items]
EBITDA		1,286,399	[1]	801,881
Depreciation and amortization		246,684		178,647
Operating income		1,039,715		623,234
Interest income		182,573		32,777
Interest expense		(26,031)		(11,039)
Unrealized (loss) gain in valuation of DFI
Changes in fair value of warrants
Foreign exchange loss, net		3,262		(2,156)
Income before income taxes		1,199,519		642,816
Income taxes		243,622		149,754
Income for the year		955,897		493,062
Net revenue		7,282,899		5,166,545
Divestment in subsidiaries
Total assets		9,345,081		8,154,942
Total liabilities		(2,904,339)		(2,592,037)
Fixed assets additions		79,226		50,201
Eliminations [Member]
Schedule of Segment Information [Line Items]
EBITDA	[2]
Depreciation and amortization	[2]
Operating income	[2]
Interest income	[2]	(147,550)		(14,695)
Interest expense	[2]	147,550		14,695
Unrealized (loss) gain in valuation of DFI	[2]
Changes in fair value of warrants	[2]
Foreign exchange loss, net	[2]	(6)
Income before income taxes	[2]	(6)
Income taxes	[2]
Income for the year	[2]	(6)
Net revenue	[2]			(2,340)
Divestment in subsidiaries	[2]
Total assets	[2]	(8,451,908)		(5,780,371)
Total liabilities	[2]	2,013,265		720,189
Fixed assets additions	[2]			$ (3,492)
[1]EBITDA is composed of net income, (+) depreciation and amortization, (+) net financing costs, (+) income taxes.[2]The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important.

Segment Information (Details)_2

Segment Information (Details) - Schedule of Income Recognized - MXN ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Recognized [Line Items]
Total revenue of the Group		$ 13,009,507	$ 11,507,549	$ 10,067,683
Revenue in Mexico [Member]
Schedule of Income Recognized [Line Items]
Total revenue of the Group		12,072,852	10,531,505	10,059,285
Revenue in United States [Member]
Schedule of Income Recognized [Line Items]
Total revenue of the Group	[1]	927,947	966,085
Revenue in Guatemala [Member]
Schedule of Income Recognized [Line Items]
Total revenue of the Group		$ 8,708	$ 9,959	$ 8,398
[1]The main concentration of JAFRA’s income is in Mexico, however, there is an entity in the United States which represents a smaller percentage 8% of the Group’s total income.

Segment Information (Details)_3

Segment Information (Details) - Schedule of Consolidated Non-Current Assets by Geographic Area	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Mexico [Member]
Schedule of Consolidated Non-Current Assets by Geographic Area [Line Items]
Property, plant and equipment	99.60%	99.10%	100%
Right-of-use assets	84.10%	70%	100%
Deferred income tax	100%	100%	100%
Investment in subsidiaries			100%
Intangible assets (including Goodwill)	100%	100%	100%
Other assets	97.70%	97.40%	100%
Total non-current assets	99%	98.40%	100%
USA [Member]
Schedule of Consolidated Non-Current Assets by Geographic Area [Line Items]
Property, plant and equipment	0.40%	0.90%
Right-of-use assets	15.90%	30%
Deferred income tax
Investment in subsidiaries
Intangible assets (including Goodwill)
Other assets	2.30%	2.60%
Total non-current assets	1%	1.60%

Contingencies (Details)

Contingencies (Details) $ in Thousands	Apr. 26, 2023 MXN ($)
Contingencies [Abstract]
Tax credit	$ 9,056

Subsequent Events (Details)

Subsequent Events (Details) - MXN ($)		12 Months Ended
	Mar. 14, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 06, 2024
Subsequent Events [Line Items]
Amount paid		$ 648,735,000	$ 949,610,000	$ 1,400,000,000
Payments spread		$ 386,000,000
Non-adjusting events after reporting period [Member]
Subsequent Events [Line Items]
Dividend payment					$ 250
Amount paid	$ 131.295
Dividend per share (in Pesos per share)		$ 6.7