BBB Foods (TBBB) F-1 3 Feb 25 Registration statement (foreign) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2024
Document Information [Line Items]
Document Type	F-1
Amendment Flag	false
Entity Registrant Name	BBB Foods Inc.
Entity Central Index Key	0001978954
Entity Incorporation, State or Country Code	D8
Entity Address, Address Line One	Av. Presidente Masaryk 8
Entity Address, Address Line Two	Polanco V Sección
Entity Address, Address Line Three	Miguel Hidalgo
Entity Address, City or Town	Mexico City
Entity Address, Country	MX
Entity Address, Postal Zip Code	11560
City Area Code	(55)
Local Phone Number	1102-1200
Entity Emerging Growth Company	false
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	122 East 42nd Street
Entity Address, Address Line Two	18th floor
Entity Address, City or Town	NY
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10168
City Area Code	(212)
Local Phone Number	947-7200
Contact Personnel Name	Cogency Global Inc.

Consolidated Statements of Fina

Consolidated Statements of Financial Position - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,268,902	$ 1,220,471
Short-term bank deposits (Note 8)	2,963,511	0
Creditors	3,669	0
Derivative financial instruments (Note 8)	7,287	0
Sundry debtors	47,523	11,020
VAT receivable	1,061,873	731,186
Advanced payments	134,846	72,998
Inventories	2,524,631	2,357,485
Total current assets	8,012,242	4,393,160
Non-current assets:
Guarantee deposits	37,949	33,174
Property, furniture, equipment, and lease-hold improvements - Net (Note 6)	5,849,141	4,606,300
Right-of-use assets - Net (Note 7)	6,487,974	5,520,596
Intangible assets - Net	6,794	6,771
Deferred income tax	494,588	403,801
Total non-current assets	12,876,446	10,570,642
Total assets	20,888,688	14,963,802
Current liabilities:
Suppliers	7,855,059	7,126,089
Accounts payable and accrued expenses	552,826	322,959
Income tax payable	43,350	2,326
Bonus payable to related parties (Note 9)	0	78,430
Short-term debt	915,377	744,137
Lease liabilities (Note 11)	620,019	537,515
Employees' statutory profit sharing payable	164,062	140,485
Total current liabilities	10,150,693	8,951,941
Non-current liabilities:
Debt with related parties (Note 9)	0	4,340,452
Long-term debt	88,273	577,318
Lease liabilities (Note 11)	6,690,227	5,706,707
Employee benefits	28,231	22,232
Total non-current liabilities	6,806,731	10,646,709
Total liabilities	16,957,424	19,598,650
Stockholders' equity:
Capital Stock (Note 15)	8,283,347	471,282
Reserve for share-based payments (Note 17)	1,247,755	851,701
Cumulative losses	(5,599,838)	(5,957,831)
Total stockholders' equity	3,931,264	(4,634,848)
Total liabilities and stockholders' equity	$ 20,888,688	$ 14,963,802

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss - MXN ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings per share [line items]
Revenue from sales of merchandise	$ 14,807,698	$ 11,399,566	$ 41,014,985	$ 31,694,573
Sales of recyclables	26,108	25,609	77,416	68,282
Total revenue	14,833,806	11,425,175	41,092,401	31,762,855
Cost of sales (Note 13)	(12,490,108)	(9,618,847)	(34,414,213)	(26,733,603)
Gross profit	2,343,698	1,806,328	6,678,188	5,029,252
Sales expenses (Note 13)	(1,498,500)	(1,218,570)	(4,208,458)	(3,431,030)
Administrative expenses (Note 13)	(494,399)	(374,347)	(1,426,551)	(1,033,144)
Other income (expense) - Net	1,770	(2,865)	7,066	692
Operating profit	352,569	210,546	1,050,245	565,770
Financial income (Note 14)	47,642	7,388	109,501	20,510
Financial costs (Note 14)	(286,930)	(298,527)	(924,055)	(1,007,868)
Exchange rate fluctuation (Note 14)	210,191	(145,667)	385,335	403,922
Financial costs - net	(29,097)	(436,806)	(429,219)	(583,436)
Profit (loss) before income tax	323,472	(226,260)	621,026	(17,666)
Income tax expense	(65,872)	(112,791)	(263,033)	(191,503)
Consolidated net profit (loss) for the period	$ 257,600	(339,051)	$ 357,993	(209,169)
Basic earnings per common share (Note 16)	$ 2.3		$ 3.32
Diluted earnings per common share (Note 16)	$ 1.81		$ 2.6
Weighted average common shares outstanding (Note 16):
Basic	112,200,752		107,798,668
Diluted	142,254,384		137,894,806
Weighted average class A shares (Note 16)	112,200,752		107,798,668
Class A Shares
Earnings per share [line items]
Consolidated net profit (loss) for the period		$ (339,051)		$ (209,169)
Basic earnings per common share (Note 16)		$ (28.25)		$ (17.43)
Diluted earnings per common share (Note 16)		$ (28.25)		$ (17.43)
Weighted average common shares outstanding (Note 16):
Basic		12,000,000		12,000,000
Weighted average class A shares (Note 16)		12,000,000		12,000,000

Consolidated statements of Chan

Consolidated statements of Changes in Stockholders' Equity - MXN ($) $ in Thousands	Total	Capital stock	Cumulative losses	Reserve for share - based payments
Equity at Dec. 31, 2022	$ (4,713,261)	$ 471,282	$ (5,651,678)	$ 467,135
Net profit (loss) for the period	(209,169)	0	(209,169)	0
Share - based payments (Note 17)	302,438	0	0	302,438
Equity at Sep. 30, 2023	(4,619,992)	471,282	(5,860,847)	769,573
Equity at Dec. 31, 2023	(4,634,848)	471,282	(5,957,831)	851,701
Net profit (loss) for the period	357,993	0	357,993	0
Share - based payments (Note 17)	396,054	0	0	396,054
Initial public offering, net of underwriting discount and incremental and direct costs (Notes 1 and 15)	7,812,065	7,812,065	0	0
Equity at Sep. 30, 2024	$ 3,931,264	$ 8,283,347	$ (5,599,838)	$ 1,247,755

Consolidated statements of Cash

Consolidated statements of Cash Flows - MXN ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities
Profit (loss) before income tax	$ 621,026	$ (17,666)
Adjustments for:
Depreciation of property, furniture, equipment, and lease-hold improvements (Note 6)	468,985	334,184
Depreciation of right-of-use assets (Note 7)	481,244	421,872
Amortization of intangible assets	1,857	1,990
Employee benefits	5,999
Interest payable on Promissory Notes and Convertible Notes (Note 5)	82,588	459,621
Interest expense on lease liabilities (Note 11)	757,618	526,566
Interest on debt and bonus payable and amortization of issuance costs	29,471	21,676
Other financial income	(102,214)	(20,510)
Gain on fair value of derivative financial instrument (Note 8)	(7,287)
Interests and commissions from credit lines	54,378
Gain on termination of lease agreements	(387)
Exchange rate fluctuation	(385,335)	(469,030)
Share-based payment expense (Note 17)	396,054	302,438
Total Adjustments	2,403,997	1,561,141
Increase in inventories	(167,146)	(259,525)
Increase in other current assets and guarantee deposits	(446,657)	(150,082)
Increase in suppliers (including supplier finance arrangements)	728,969	1,013,497
Increase (decrease) in other current liabilities	248,169	68,147
Increase (decrease) on bonus payable to related parties (Note 9)	(79,351)	11,412
Income taxes paid	(309,773)	(301,751)
Net cash flows provided by operating activities	2,378,208	1,942,839
Investing activities
Purchase of property, furniture, equipment, and lease-hold improvements	(1,642,397)	(940,202)
Sale of property and equipment (Note 6)	1,856	2,454
Additions to intangible assets	(1,880)	(799)
Short-term bank deposits (Note 8)	(2,621,393)
Interest earned on short-term investments	91,966	37,354
Net cash flows used in investing activities	(4,171,848)	(901,193)
Financing activities
Payments made on reverse factoring transactions-net of commissions received (Note 5)	(2,266,340)	(1,320,996)
Finance obtained through supplier finance arrangements (Note 5)	2,385,967	1,334,506
Proceeds from Santander and HSBC credit line	58,806	300,314
Payment of debt (Note 5)	(107,557)	(463,437)
Interest payment on debt (Note 5)	(76,691)	(18,077)
Lease payments (Note 11)	(1,139,828)	(859,684)
Payment of principal of Promissory Notes (Notes 5 and 9)	(1,969,602)
Payment of accrued Interests of Promissory Notes (Notes 5 and 9)	(2,955,495)
Proceeds from initial public offering, net of underwriting fees (Note 1)	7,841,837
Initial public offering costs	(23,269)
Net cash flows obtained from (used in) financing activities	1,747,828	(1,027,374)
Net (decrease) increase in cash and cash equivalents	(45,812)	14,272
Effect of foreign exchange movements on cash balances	94,243	1,835
Cash and cash equivalents at beginning of year	1,220,471	984,976
Cash and cash equivalents at end of year	$ 1,268,902	$ 1,001,083

History and activity of the Com

History and activity of the Company	9 Months Ended
	Sep. 30, 2024
History and activity of the company [abstract]
History and activity of the Company	Note 1 - History and activity of the Company: BBB Foods Inc. is a holding company incorporated in the British Virgin Islands on July 9, 2004 with company number 605635, that directly controls two Scottish entities: • BBB Foods Limited Partnership, one of the Scottish entities, is the intermediate parent of the following three Mexican companies and owns 99.99 % of their respective equity; • Tiendas Tres B, S. A. de C. V. (“Tiendas Tres B”), the main subsidiary in Mexico, has, as its main activity the sale, purchase, distribution and marketing of all types of products, items and goods, as well as the establishment, and operation of individual stores and distribution centers for the sale of such products; • Tiendas BBB, S. A. de C. V. (“Tiendas BBB”), the second Mexican company, was originally charted to be a personnel services entity, but such activities were ceased as of April 23, 2021, in connection with the new Labor Outsourcing Reform passed by Mexican Congress to regulate labor subcontracting. Separately, Tiendas BBB entered into a right of use contract in respect of the brand “BBB” with Tiendas Tres B as licensee, pursuant to which royalty payments will be made until 2023 (which royalties are eliminated in the consolidated financial statements); and • Desarrolladora Tres B, S. A. de C. V., the third Mexican company, is a semi-dormant company of the Group that was originally formed for the purpose of developing certain land, but today is used exclusively to hold title to a small piece of land and to provide certain limited services to other companies of the Group; and • Lothian Shelf Limited, the second Scottish entity, to comply with Mexican corporate law, is the owner of 0.01 % of the equity of each of the preceding three Mexican subsidiaries (all three of which, along with the two Scottish companies are referred to herein collectively as the “Subsidiaries”). In a stockholders' meeting held on December 31, 2024, BBB Foods Limited Partnership and Lothian Shelf Limited approved the merger of Tiendas BBB and Desarrolladora Tres B into Tiendas Tres B, as the surviving company. This transaction did not have any effect on the accompanying interim condensed consolidated financial statements. The Subsidiaries currently operate in Mexico (except for BBB Foods Limited Partnership and Lothian Shelf Limited). BBB Foods Inc., collectively with the Subsidiaries, is hereinafter referred to as the “Company”, “BBB Foods”, or the “Group”. BBB Foods Inc.’s registered office is located at Commerce House, Wickhams Cay 1, P.O. Box 3140, Road Town, Tortola, British Virgin Islands. BBB Foods Inc., as an entity incorporated and existing under the laws of the British Virgin Islands, is not subject to any form of taxation. The Company’s controlling parties are QS BBB, Inc., QS 3B Inc., QS T3B Inc., and Quilvest (Switzerland) Ltd, which are collectively referred to as “QS BBB”, and Bolton Partners LTD, who have joint control over the Company. The following are the Subsidiaries as of September 30, 2024 and December 31, 2023 over which control is exercised, directly and indirectly: % of ownership Company September 30, (1) December 31, (1) Country Functional currency Main activity BBB Foods Limited Partnership 100 % 100 % Scotland Mexican peso Intermediate parent Lothian Shelf Limited 100 % 100 % Scotland Mexican peso Holding Company Tiendas Tres B, S.A. de C.V. 100 % 100 % Mexico Mexican peso Operating company Tiendas BBB, S.A. de C.V. 100 % 100 % Mexico Mexican peso Owner of some trademarks Desarrolladora Tres B, S.A. 100 % 100 % Mexico Mexican peso Owner of a piece of land Company listing on NYSE, and Payment of Promissory Notes and Convertible Notes On February 8, 2024, BBB Foods listed its Class A common shares on the New York Stock Exchange in connection with its Initial Public Offering (“IPO”) and on February 13, 2024, BBB Foods received net proceeds of Ps. 7,812,065 from the IPO, net of underwriting discount and incremental and direct costs. The Company used the proceeds to repay in full the Promissory Notes and Convertible Notes (See Notes 9 and 10). Additionally, certain of the Company’s stockholders sold an additional 5,610,098 Class A common shares at an initial public offering price of US$ 17.50 per share, and on February 15, 2024, certain stockholders sold an additional 5,049,088 Class A common shares at US$ 17.50 per share pursuant to the exercise of the underwriters’ over-allotment option. The Company did not receive any proceeds from the sale of Class A common shares. Hurricane Otis On October 25, 2023, Hurricane Otis struck the city of Acapulco, Mexico where the Company operated 54 stores as of such date. During the aftermath of the hurricane, 51 stores were temporarily closed; however, as of November 22, 2024, the Company had reopened 50 stores. The Company had fixed costs of Ps. 11,818 on the closed stores mainly due to payments of rent, utilities, wages and salaries. As a result of the impact of Hurricane Otis, the Company recognized Ps. 42,422 in impairment losses as other expenses for the year ended December 31, 2023 due to damages to properties, furniture, equipment, and lease-hold improvements resulting from the hurricane and related events. In addition, the Company recognized Ps. 7,598 as sales expenses for the year ended December 31, 2023 in connection with cash losses due to theft, debris removal and equipment repairs. Finally, the Company also recognized Ps. 30,409 in cost of sales for the year ended December 31, 2023 as a result of inventory write down. The Company holds insurance coverage relating to the damages from Hurricane Otis, which maximum liability limit amounts to US$ 3,586,750 (Ps. 63,197 ) for this specific event. However, this amount has not been recognized as an asset, since represents a contingent asset to Tiendas Tres B (the recovery is not virtually certain). As of November 22, 2024, the Company has no t recovered any amount from the insurer.

Basis of preparation

Basis of preparation	9 Months Ended
	Sep. 30, 2024
Basis Of Preparation Abstract
Basis of preparation	Note 2 - Basis of preparation: 2.1. Basis of preparation These interim condensed consolidated financial statements as of September 30, 2024, December 31, 2023, and for the three and nine-month periods ended September 30, 2024 and 2023 have been prepared in accordance with International Accounting Standard (“IAS”) 34, Interim Financial Reporting . These interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Company’s annual consolidated financial statements as of December 31, 2023, and any public announcements made by the Company during the interim reporting period. The accounting policies adopted in the preparation of these interim condensed consolidated financial statements are consistent with those utilized in the annual consolidated financial statements, except for the adoption of new and amended standards as set out in Note 3 and the following: Short-term bank deposits Short-term bank deposits are classified as financial assets measured at amortized cost. This classification is based on the criteria that the Company holds these financial assets within a business model 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 on the outstanding principal amount. Interest revenue from short-term bank deposits is calculated using the effective interest method. This method involves applying the effective interest rate to the gross carrying amount of the financial asset . 2.2. Seasonality Since the Company’s products mostly consist of food staples, sales are not generally affected by seasonality. Variations in the performance from quarter to quarter are generally a consequence of store openings and holidays. Therefore, these interim condensed consolidated financial statements do not include any significant seasonality effects that would impact the comparability of the periods presented. 2.3. Financial statements authorization These interim condensed consolidated financial statements and their accompanying notes were authorized for issuance on December 10, 2024 (except with respect to the matter disclosed in Note 20, which was authorized on January 14, 2025) , by Kamal Anthony Hatoum (Chief Executive Officer) and Eduardo Pizzuto (Chief Financial Officer).

New and amended standards and i

New and amended standards and interpretations	9 Months Ended
	Sep. 30, 2024
New And Amended Standards And Interpretations Abstract
New And Amended Standards And Interpretations Explanatory 1	Note 3 - New and amended standards and interpretations The accounting policies adopted in the preparation of these interim condensed consolidated financial statements are consistent with those followed in the preparation of the Company’s annual consolidated financial statements for the year ended December 31, 2023, except for the adoption of new standards effective as of January 1, 2024. The Company has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective. Several amendments apply for the first time in 2024, but do not have an impact on the interim condensed consolidated financial statements of the Company. 3.1 Application of new and revised International Financial Reporting Standards that are mandatorily effective for 2024 In 2024, the Company adopted a series of amendments, issued by the IASB that are effective for annual periods that begin on or after January 1, 2024, which is the date as of these amendments were adopted. The conclusions related to their adoption are described below. • Amendments to IAS 1 - Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants (1) The amendments specify the requirements for classifying liabilities as current or non-current with covenants and clarify what is meant by to defer settlement, that a right to defer settlement must exist at the end of the reporting period, that the classification is unaffected by the likelihood that an entity will exercise its deferral right, that only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification and the disclosures to be included. The amendments also clarify that the requirement for the right to exist at the end of the reporting period applies to covenants which the entity is required to comply with on or before the reporting date regardless of whether the lender tests for compliance at that date or at a later date. The amendments must be applied prospectively for annual periods beginning on or after January 1, 2024. The Company does not expect that this amendment will have an impact on its annual financial statements. • Amendments to IAS 7 and IFRS 7 - Supplier Finance Arrangements (1) The amendments specify that arrangements that are solely credit enhancements for the entity or instruments used by the entity to settle directly with a supplier the amounts owed are not supplier finance arrangements. In addition, the amendments require that entities disclose information that enables users of financial statements to assess how supplier finance arrangements affect an entity’s liabilities and cash flows and to understand the effect of supplier finance arrangements on an entity’s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The amendment must be applied to annual periods beginning on or after January 1, 2024. The Company expects that this amendment will require additional disclosures in its annual financial statements. • Amendment to IFRS 16 - Leases Liability in a sale and leaseback (1) The amendment to IFRS 16 Leases specifies the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use it retains. A seller-lessee applies the amendment retrospectively in accordance with IAS 8 to sale and leaseback transactions entered into after the date of initial application A seller-lessee applies the amendment to annual reporting periods beginning on or after January 1, 2024. The amendment has had no impact on the Company’s in the interim condensed consolidated financial statements since it does not have sale and leaseback transactions. • IFRIC agenda decision on segment reporting In July 2024, the International Accounting Standards Board (IASB) published IFRIC agenda decision on segment reporting clarifying certain requirements for segment disclosures. The Company is assessing this agenda decision and will amend its segment disclosures in the annual financial statements, if any. 3.2. New and revised IFRS issued but not yet effective Amendments to IAS 21 Lack of exchangeability (2) Amendments to IFRS 9 and IFRS 7 Classification and Measurement of Financial Instruments (3) Amendments to IFRS 18 Presentation and Disclosure in Financial Statements (4) Amendments to IFRS 19 Subsidiaries without Public Accounting Accountability: Disclosures (4) (1) Effective for annual periods beginning January 1, 2024 (2) Effective for annual periods beginning January 1, 2025 (3) Effective for annual periods beginning January 1, 2026 (4) Effective for annual periods beginning January 1, 2027

Risk management

Risk management	9 Months Ended
	Sep. 30, 2024
Disclosure of financial risk management [abstract]
Risk management	Note 4 - Risk management: 4.1. Liquidity risk The amount due to the financial institutions regarding the reverse factoring transactions amounted to Ps. 852,205 (out of which Ps. 559,229 corresponded to Santander and HSBC, and Ps. 292,976 to other financial institutions) and Ps. 472,950 (out of which Ps. 449,850 corresponded to Santander and HSBC, and Ps. 23,100 to other financial institutions) as of September 30, 2024 and December 31, 2023, respectively, which can lead to concentration of liquidity risk. However, the Company choses which accounts payable the financial institutions will settle and decides which accounts will remain payable to the suppliers, being able to manage such risk. The Company's contractual maturities of its financial liabilities are detailed below according to the maturity periods. The table has been prepared on the basis of cash flows without discounting, from the first date on which the Company may be required to pay. The table includes the cash flows corresponding to the principal amount and its interest. Up to 1 More than 1 and Over 3 and up More than Total September 30, 2024 Debt (excluding issuance costs) Ps. 934,020 Ps. 95,691 Ps. — Ps. — Ps. 1,029,711 Accounts payable and accrued expenses 552,826 — — — 552,826 Suppliers 7,855,059 — — — 7,855,059 Lease liabilities 1,547,364 2,890,004 2,474,297 7,616,382 14,528,047 Total Ps. 10,889,269 Ps. 2,985,695 Ps. 2,474,297 Ps. 7,616,382 Ps. 23,965,643 Up to 1 More than 1 and Over 3 and up More than Total December 31, 2023 Debt (excluding issuance costs) Ps. 768,576 Ps. 423,962 Ps. — Ps. — Ps. 1,192,538 Debt with related parties — 1,665,422 — — 1,665,422 Interest payable on Promissory — 5,087,245 — — 5,087,245 Costs of modification and — 80,244 — — 80,244 Accounts payable and accrued 322,959 — — — 322,959 Suppliers 7,126,089 — — — 7,126,089 Lease liabilities 1,293,219 2,382,138 2,062,570 6,401,351 12,139,278 Total Ps. 9,510,843 Ps. 9,639,011 Ps. 2,062,570 Ps. 6,401,351 Ps. 27,613,775 4.2. Capital risk The Company’s objectives on managing capital risk are safeguarding the Company’ ability to continue as an ongoing business, maximizing benefits for shareholders and maintaining an optimal capital structure to reduce the cost of capital. With the objective of maintaining or adjusting the capital structure, the Company can reduce capital in favor of its stockholders and / or to cover accumulated losses. Consistent with other participants in the industry, the Company monitors capital based on the operating leverage ratio. 4.3. Exchange rate risks The Company’s exposure to the volatility of the exchange rate of its functional currency against the US dollar (US$) for the Company's financial instruments is shown below (figures in this table are expressed in US$): September 30, December 31, Financial assets US$. 168,680,767 US$. 13,643,181 Financial liabilities ( 377,286 ) ( 287,343,524 ) Foreign exchange monetary position US$. 168,303,481 US$. ( 273,700,343 ) The exchange rates at the date of the financial statements, for one US dollar, were as follows: For the nine-month periods ended September 30, September 30, December 31, September 30, 2024 2023 2024 2023 2023 Average exchange rate Closing exchange rate Ps./US$ 17.7468 17.7859 19.6290 16.8935 17.6195 A hypothetical variation of 10 % in the Ps./US$ exchange rate and keeping all other variables constant would have resulted in a profit or loss of Ps. 330,363 in the interim condensed consolidated statement of profit or loss for the nine-month period ended September 30, 2024. 4.4. Interest rate risk The Company's debt is at fixed rates; therefore, the Company is not exposed to interest rate variation risk of loans bearing interest at variable rates. However, fixed-interest loans expose the Company to interest rate risk at fair value, which implies that the Company might be paying interest at rates significantly different from those of an observable market.

Cash flows information

Cash flows information	9 Months Ended
	Sep. 30, 2024
Disclosure of Cash Flows Information [Abstract]
Cash flows information	Note 5 - Cash flows information: a. Transactions not requiring the use of cash flows: September 30, 2024 September 30, 2023 Investing activities Right-of-use assets Ps. ( 1,448,622 ) Ps. ( 960,197 ) Property, furniture, equipment, lease-hold ( 71,285 ) ( 463,204 ) Initial public offering capitalized costs ( 9,525 ) Financing activities Lease liabilities Ps. 1,448,622 Ps. 960,197 Long-term debt 71,285 463,204 Debt with related parties ( 4,391 ) — Accounts payable and accrued expenses 4,391 — b. Reconciliation of financing items: Promissory Notes Financing of Supplier Related Third parties Debt Total As of January 1, 2023 Ps. 4,276,058 Ps. 445,281 Ps. 248,353 Ps. 338,336 Ps. 5,308,028 Increase of new debt (non-cash — — 463,204 — 463,204 Interest payable on Promissory Notes 413,254 46,367 — — 459,621 Payment of debt — — ( 463,437 ) — ( 463,437 ) Interest payment on debt — — ( 18,077 ) — ( 18,077 ) Accrued interest on debt — — 18,077 — 18,077 Proceeds from Santander and HSBC credit line — — 300,314 — 300,314 Finance obtained through supplier finance arrangements — — — 1,334,506 1,334,506 Payments made on reverse factoring transactions — — — ( 1,328,640 ) ( 1,328,640 ) Exchange fluctuation ( 388,593 ) ( 40,496 ) — — ( 429,089 ) As of September 30, 2023 Ps. 4,300,719 Ps. 451,152 Ps. 548,434 Ps. 344,202 Ps. 5,644,507 Promissory Notes Financing of Supplier Related Third parties Debt Total As of January 1, 2024 Ps. 4,340,452 Ps. 449,716 Ps. 421,887 Ps. 449,850 Ps. 5,661,905 Increase of new debt (non-cash — — 71,285 — 71,285 Reclassification of debt (non-cash ( 4,391 ) — — — ( 4,391 ) Interest payable on Promissory Notes 76,168 6,420 — — 82,588 Payment of principal of Promissory ( 1,682,625 ) ( 286,977 ) — — ( 1,969,602 ) Payment of accrued interests of ( 2,774,333 ) ( 181,162 ) — — ( 2,955,495 ) Amortization of issuance costs — 5,967 — — 5,697 Payment of debt — — ( 107,557 ) — ( 107,557 ) Interest payment on debt — — ( 76,691 ) — ( 76,691 ) Accrued interest on debt — — 76,691 — 76,691 Proceeds from Santander and HSBC — — 58,806 — 58,806 Finance obtained through supplier — — — 2,385,967 2,385,967 Payments made on reverse factoring — — — ( 2,276,588 ) ( 2,276,588 ) Exchange fluctuation 44,729 6,036 — — 50,765 As of September 30, 2024 Ps. — Ps. — Ps. 444,421 Ps. 559,229 Ps. 1,003,650

Property, furniture, equipment

Property, furniture, equipment and lease-hold improvements - Net	9 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Property, furniture, equipment and lease-hold improvements - Net	Note 6 - Property, furniture, equipment and lease-hold improvements - Net: The reconciliation between values of property, furniture, equipment and lease-hold improvements at beginning and end of period is as shown below. Buildings Land Transportation Transportation Furniture and Store Store Lease-hold Computer Storage Molds Total September 30, 2024 Initial balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300 Acquisitions — — — 71,285 12,989 353,677 155,327 1,079,796 39,127 1,481 — 1,713,682 Disposals — — ( 417 ) ( 1,439 ) — — — — — — — ( 1,856 ) Depreciation ( 51 ) — ( 7,386 ) ( 49,104 ) ( 7,321 ) ( 99,173 ) ( 26,029 ) ( 229,203 ) ( 46,874 ) ( 3,844 ) — ( 468,985 ) Final balance Ps. 134 Ps. 871 Ps. 7,340 Ps. 451,971 Ps. 62,799 Ps. 1,159,035 Ps. 701,629 Ps. 3,319,168 Ps. 112,919 Ps. 33,275 Ps. — Ps. 5,849,141 September 30, 2024 Cost Ps. 1,481 Ps. 871 Ps. 89,289 Ps. 667,819 Ps. 115,904 Ps. 1,610,701 Ps. 862,222 Ps. 4,256,381 Ps. 390,046 Ps. 57,662 Ps. 3,580 Ps. 8,055,956 Accumulated ( 1,347 ) — ( 81,949 ) ( 215,848 ) ( 44,370 ) ( 447,092 ) ( 160,593 ) ( 937,213 ) ( 274,082 ) ( 24,387 ) ( 3,580 ) ( 2,190,461 ) Impairment — — — — ( 8,735 ) ( 4,574 ) — — ( 3,045 ) — — ( 16,354 ) Final balance Ps. 134 Ps. 871 Ps. 7,340 Ps. 451,971 Ps. 62,799 Ps. 1,159,035 Ps. 701,629 Ps. 3,319,168 Ps. 112,919 Ps. 33,275 Ps. — Ps. 5,849,141 December 31, 2023 Initial balance Ps. 259 Ps. 871 Ps. 20,442 Ps. 313,219 Ps. 44,235 Ps. 567,115 Ps. 453,608 Ps. 1,633,311 Ps. 97,123 Ps. 34,021 Ps. — Ps. 3,164,204 Acquisitions — — 6,321 172,364 29,110 435,466 149,192 1,097,423 80,218 6,609 — 1,976,703 Disposals — — ( 123 ) ( 3,402 ) — ( 7 ) ( 42 ) — — ( 202 ) — ( 3,776 ) Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Depreciation ( 74 ) — ( 11,497 ) ( 50,952 ) ( 7,480 ) ( 93,469 ) ( 30,427 ) ( 236,090 ) ( 53,630 ) ( 4,790 ) — ( 488,409 ) Final balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300 December 31, 2023 Cost Ps. 1,481 Ps. 871 Ps. 98,761 Ps. 599,230 Ps. 103,320 Ps. 1,257,024 Ps. 706,895 Ps. 3,202,654 Ps. 350,920 Ps. 56,181 Ps. 3,580 Ps. 6,380,917 Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Accumulated ( 1,296 ) — ( 83,618 ) ( 168,001 ) ( 37,455 ) ( 347,919 ) ( 134,564 ) ( 708,010 ) ( 227,209 ) ( 20,543 ) ( 3,580 ) ( 1,732,195 ) Final balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300 The depreciation of property, furniture, equipment and lease-hold improvements for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 468,985 and Ps. 334,184 , respectively; the depreciation of property, furniture, equipment and lease-hold improvements recognized in cost of sales for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 91,011 and Ps. 66,244 , respectively; and the depreciation of property, furniture, equipment and lease-hold improvements recognized in sales and administrative expenses for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 377,974 and Ps. 267,940 , respectively. In addition, as of December 31, 2023, the Company impaired property damage from Hurricane Otis by Ps. 42,422 (See Note 1), which was recognized in the statement of profit or loss as other expenses.

Right-of-use assets - Net

Right-of-use assets - Net	9 Months Ended
	Sep. 30, 2024
Disclosure of quantitative information about leases for lessee [abstract]
Right-of-use assets - Net	Note 7 - Right-of-use assets - Net: The Company has signed various lease contracts used in its operations, including machinery, vehicles, other equipment and commercial premises. There are no future cash outflows derived from residual value guarantees, restrictions imposed by tenants on sale and leaseback transactions. The average term of the lease contracts as of September 30, 2024 and December 31, 2023 was 5 to 20 years for buildings, 10 years for store equipment, and 8 years for transportation equipment. The Company applies the recognition exemptions with respect to “short-term leases” and “low-value asset leases”. The right-of-use asset recognized in the interim condensed consolidated statement of financial position as of September 30, 2024 and the fiscal year ended on December 31, 2023, was as shown below. Building Transportation equipment Store Total As of January 1, 2023 Ps. 4,472,888 Ps. 55,999 Ps. 167,572 Ps. 4,696,459 Additions 1,282,448 63,778 75,942 1,422,168 Depreciation ( 553,468 ) ( 20,693 ) ( 23,870 ) ( 598,031 ) As of December 31, 2023 Ps. 5,201,868 Ps. 99,084 Ps. 219,644 Ps. 5,520,596 Additions 1,354,571 66,114 29,399 1,450,084 Write-offs — ( 1,462 ) — ( 1,462 ) Depreciation ( 432,802 ) ( 27,049 ) ( 21,393 ) ( 481,244 ) As of September 30, 2024 Ps. 6,123,637 Ps. 136,687 Ps. 227,650 Ps. 6,487,974 During the nine-month periods ended September 30, 2024 and 2023, the Company had expenses related to low-value leased assets and short-term leases included in sale and administrative expenses for an amount of Ps. 9,837 and Ps. 9,574 respectively. During the same periods, the Company did no t have variable lease payments. The Company had total cash outflows for leases in the nine-month periods ended September 30, 2024 and 2023, for an amount of Ps. 1,139,828 and Ps. 859,684 , respectively. For the nine-month periods ended September 30, 2024 and 2023, the Company recognized depreciation of the right-of-use asset in cost of sales for Ps. 87,549 and Ps. 63,627 , respectively. For the nine-month periods ended September 30, 2024 and 2023, the Company recognized depreciation of the right-of-use asset in sales expenses for Ps. 393,695 and Ps. 358,245 , respectively. The Company has several lease contracts that include extension and termination options. These options are negotiated by Management to provide flexibility in managing the leased-asset portfolio and align with the Group business needs. Management exercises significant judgement in determining whether these extension and termination options are reasonably certain to be exercised. As of September 30, 2024 and December 31, 2023, the Company considered all optional extensions that are enforceable in its lease contracts; therefore, there are no future cash outflows derived from extensions that are not planned to be exercised.

Financial instruments by catego

Financial instruments by category	9 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial instruments by category	Note 8 - Financial instruments by category: The Company classified their financial assets and liabilities as follows: September 30, December 31, Financial assets at amortized cost: Cash and cash equivalents Ps. 1,268,902 Ps. 1,220,471 Short term bank deposits (1) 2,963,511 — Creditors 3,669 — Sundry debtors 47,523 11,020 Financial assets at fair value Derivative financial instruments (2) 7,287 — Total Ps. 4,290,892 Ps. 1,231,491 September 30, December 31, Financial liabilities at amortized cost: Debt with related parties Ps. — Ps. 4,340,452 Accounts payable and accrued expenses 552,826 322,959 Suppliers 7,855,059 7,126,089 Lease liabilities 7,310,246 6,244,222 Debt 1,003,650 1,321,455 Total Ps. 16,721,781 Ps. 19,355,177 (1) For the nine-month period ended on September 30, 2024, the Company opened Certificate of Deposit Accounts for a total principal amount of Ps. 2,621,393 (US$ 150,000,000 ). In addition, the Company recognized an accrued interest of Ps. 48,341 in profit or loss (See Note 14). (2) On May 8, 2024, the Company entered into three foreign exchange forward contracts for trading purposes, with a notional amount of US$ 7,000,000 and a maturity date of December 10, 2024. As of September 30, 2024, the Company recognized an asset by Ps. 7,287 and the corresponding financial income. Fair value of financial assets and liabilities measured at amortized cost The amount of cash and cash equivalents, short-term bank deposits, creditors, sundry debtors and suppliers, approximate their fair value due to their short-term maturity. The net carrying amount of these accounts represents the expected cash flows to be received as of September 30, 2024 and December 31, 2023. The estimated carrying amount and fair value of the liabilities measured at amortized costs are as follows: September 30, 2024 December 31, 2023 Carrying amount Fair value Carrying amount Fair value Debt to related parties and debt to third parties (1) Ps. — Ps. — Ps. 4,790,168 Ps. 4,798,894 (1) The estimated fair value of debt to related parties and debt to third parties is estimated together since both reflect the outstanding amount of the Promissory Notes issued by the Company. As of December 31, 2023, the fair value was determined based on the discounted cash flows, using a US$ composite rate, plus the credit spread of the Company and the country risk indicator if it applies. The fair value measurement of debt is considered within the Level 2 of the fair value hierarchy. Long-term fixed-rate and variable-rate interest-bearing loans and borrowings are evaluated by the Company based on parameters such as interest rates, specific country risk factors, and the risk characteristics of the financed project. As of September 30, 2024 and December 31, 2023, there were no transfers between the levels of the fair value hierarchy. Fair value hierarchy The following is an analysis of financial instruments measured in accordance with the fair value hierarchy. The 3 different levels used are presented below: • Level 1: Quoted prices for identical instruments in active markets. • Level 2: Other valuations including quoted prices for similar instruments in active markets, which are directly or indirectly observable. • Level 3: Valuations made through techniques where one or more of their significant data inputs are unobservable.

Debt with related parties

Debt with related parties	9 Months Ended
	Sep. 30, 2024
Disclosure of transactions between related parties [abstract]
Debt with related parties	Note 9 - Debt with related parties: 9.1 Transactions with related parties For the nine-month periods ended September 30, September 30, Interest expense on Promissory Notes Ps. 20,800 Ps. 112,844 Interest expense on Promissory Notes 53,189 288,686 Interest expense on Promissory Notes 1,979 10,649 Interest expense on Promissory Notes 200 1,075 Deferred bonus expense payable to key — 11,412 Interest accrued on deferred bonus 1,191 3,604 Professional fees payable to other — 1,401 Total Ps. 77,359 Ps. 429,671 9.2 Balances with related parties Current liabilities September 30, December 31, Deferred bonus payable to related (1) Ps. — Ps. 43,161 Other bonus payable — 35,269 Total Ps. — Ps. 78,430 Non-current liabilities September 30, December 31, Promissory Notes Ps. — Ps. 4,340,452 (1) Part of this payment was deferred and accrued interest at a rate from 10 % to 15 % and was paid as a result of the IPO. See Note 4.1 and the corresponding interest in Note 9.1. In February 2024, the Company repaid the outstanding amount of Senior, 2017 Junior and 2020 Junior Promissory Notes, with the proceeds of the IPO (See Note 1). 9.3 As of December 31, 2023, the Company’s debt related to the Promissory Notes was as follows: Debt with related parties December 31, 2023 Promissory Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ Ps. 1,592,780 Ps. 2,565,678 Ps. 4,158,458 14 % Dec 2026 Guaranteed 2017 Junior Promissory 5,000,000 US$ 70,953 108,292 179,245 15 % Dec 2026 Guaranteed 2020 Junior Promissory 650,000 US$ 1,689 1,060 2,749 14 % Dec 2026 Guaranteed Total 100,397,329 Ps. 1,665,422 Ps. 2,675,030 Ps. 4,340,452 (1) Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. Terms and conditions of the Promissory Notes a. Senior Promissory Notes: On November 30, 2016, BBB Foods Inc. entered into a Senior Promissory Notes Agreement, pursuant to which the Company issued promissory notes (the “Senior Notes”) in the aggregate amount of US$ 94,747,329 , of which 99.5 % was due to related parties and 0.5 % to third parties, bearing interest at an annual rate of 14 %, with principal and interest payable at maturity. On October 23, 2023, the Company signed a new amendment to extend the maturity to December 31, 2026 agreeing to pay an additional amount of US$ 4,100,000 at maturity to the registered holders, and an advisory fee of US$ 400,000 to QS Management Ltd., in order to modify the existing terms and conditions of the original debt, which leads to classify the transaction as a modification of debt. The Senior Notes are held by both related parties, and third parties. The total amount has been split to show the nature of the counterparty creditors. Amounts outstanding under the Senior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 4,158,458 Third parties — 20,454 Total Ps. — Ps. 4,178,912 The related parties were as follows: September 30, December 31, BBB Foods Inc. stockholders Ps. — Ps. 1,122,056 Investment fund related to QS BBB — 3,035,234 Key management personnel — 1,168 Total Ps. — Ps. 4,158,458 b. 2017 Junior Promissory Notes: On August 9, 2017, BBB Foods Inc. entered into a Junior Promissory Notes Agreement, pursuant to which the Company issued promissory notes (the “2017 Junior Notes") in the aggregate amount of US$ 5,000,000 , of which 84 % was due to related parties and 16 % to third parties, with a term of 9 years bearing interest at an annual rate of 15 %, with principal and interest payable at maturity. On October 23, 2023, the Company signed a new amendment to extend the maturity to December 31, 2026 agreeing to pay an additional amount of US$ 230,000 to the registered holders, in order to modify the existing terms and conditions of the original debt, which leads to classify the transaction as a modification of debt. The 2017 Junior Notes are held by both related parties, and third parties. The total amount has been split to show the nature of the counterparty creditors. Amounts outstanding under the 2017 Junior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 179,245 Third parties — 34,142 Total Ps. — Ps. 213,387 The related parties were as follows: September 30, December 31, Key management personnel Ps. — Ps. 104,559 BBB Foods Inc. stockholders — 59,748 Close family member of key — 10,670 Other related parties — 4,268 Total Ps. — Ps. 179,245 c. 2020 Junior Promissory Notes: On June 30, 2020, BBB Foods Inc. entered into a Junior Promissory Notes Agreement, whereby the Company issued promissory notes (the “2020 Junior Notes”), in the aggregate amount of US$ 650,000 , out of which 15.4 % corresponded to related parties and 84.6 % to third parties, with 6 years-term, bearing interest at an annual rate of 14 %, with principal and interest payable at maturity. The 2020 Junior Notes are held by both related parties, and third parties, so the total amount has been split to show the nature of the counterparty creditors. Amounts outstanding under the 2020 Junior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 2,749 Third parties — 15,118 Total Ps. — Ps. 17,867 The related parties were as follows: September 30, December 31, BBB Foods Inc. shareholders Ps. — Ps. 2,749 d. Covenants The Promissory Notes contained certain provisions that the Company complied as of December 31, 2023. 9.4 Key Management personnel compensation a. Compensation to key management personnel during the nine-month periods ended September 30, 2024 and 2023 was Ps. 577,496 and Ps. 399,669 , respectively. The compensation was recognized as part of administrative expenses. For the nine-month periods ended September 30, September 30, Share-based payments (See Note 17) Ps. 396,054 Ps. 302,438 Short-term employee benefits 181,442 85,819 Deferred bonus (See Note 9.1) — 11,412 Ps. 577,496 Ps. 399,669 b. The CEO of BBB Foods Inc. is shareholder of Bolton Partners LTD, a related party.

Debt

Debt	9 Months Ended
	Sep. 30, 2024
Debt [abstract]
Debt	Note 10 - Debt: The Company’s debt is as follows: September 30, December 31, Short-term debt: Short-term financing of transportation Ps. 115,197 Ps. 112,142 Supplier finance arrangement (1) (3) 559,229 449,850 Credit Lines (2) (3) 240,951 182,145 Total short-term debt Ps. 915,377 Ps. 744,137 Long-term debt: Long-term financing of transportation Ps. 88,273 Ps. 127,602 Promissory Notes — 449,716 Total long-term debt Ps. 88,273 Ps. 577,318 Total debt Ps. 1,003,650 Ps. 1,321,455 (1) According to an Agreement signed with Santander, the Company’s liability related to the accounts payable factored by its suppliers was allowed to be for an aggregate amount of up to Ps. 500,000 . As of September 30, 2024 and December 31, 2023, the Company had Ps. 181,229 and Ps. 284,080 , respectively, available under this Agreement. (2) The Company’s liability to Santander related to the credit line had an aggregate amount of up to Ps. 100,000 . On December 4, 2023, the Company increased the aggregate amount of the credit line up to Ps. 300,000 . As of September 30, 2024 and December 31, 2023, the Company had an available credit line amount of Ps. 169,049 and Ps. 117,855 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement (leased contracts) with Santander for an amount of up to Ps. 200,000 . (3) According to the HSBC Agreement, the Company´s liability to HSBC related to the supplier finance arrangement and the credit line for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did not have an outstanding balance under the credit line; however, as of September 30, 2024, the Company had an outstanding balance under the credit line of Ps. 110,000 . Consequently, as of September 30, 2024 and December 31, 2023, the Company had a total available amount of Ps. 99,542 and Ps. 216,070 , respectively. i. Financing of transportation and store equipment The transportation and store equipment are pledged as collateral. This financing is denominated, in Mexican pesos and accrues monthly interest as shown below. Remaining contract September 30, December 31, Institution Concept Effective rate period (1) 2024 2023 Banco Mercantil del Norte Transportation equipment From 13.20 to 14.99 1 year Ps. 149 Ps. 149 Daimler Chrysler Financial Transportation equipment From 12.20 to 12.90 1 year 114,532 111,551 Daimler Chrysler Financial Transportation equipment From 12.30 to 12.90 3 years 87,717 127,602 NR Finance México, S.A. de Transportation equipment 9.43 1 year 13 13 Toyota Financial Services Transportation equipment 11.99 1 year — 70 Grupo Financiero Santander Transportation equipment 12.99 1 year — 123 Baliequipment Sa D Cooling equipment 12.98 1 year — 236 ALD Market Innovation Cooling equipment 10 1 year 503 — ALD Market Innovation Cooling equipment 10 2 year 556 — Grupo Financiero Santander Santander credit line TIIE + 2.00 1 year 130,951 182,145 Grupo Financiero HSBC HSBC credit line TIIE + 3.25 1 year 110,000 — Supplier finance arrangement HSBC N/A N/A 240,458 233,930 Supplier finance arrangement Santander N/A N/A 318,771 215,920 Total debt 1,003,650 871,739 Total short-term debt 915,377 744,137 Total long-term debt Ps. 88,273 Ps. 127,602 (1) Relates to the remaining period of the contract. Nevertheless, multiple contracts are included in each row. In addition, the value of the contract for 1 year and for more than one year is included. ii. Promissory Notes In February 2024, the Company repaid the outstanding amount of Senior, 2017 Junior and 2020 Junior Promissory Notes and Convertible Notes, with the proceeds of the IPO. As of December 31, 2023, the outstanding amount was Ps. 449,716 and the amount paid in February 2024 was Ps. 468,139 . As of December 31, 2023, the Company’s debt under the Promissory Notes was as follows: December 31, 2023 Promissory Amount of Currency Principal Accrued Total Interest Maturity Guarantee(3) Non-Current Senior 94,747,329 US$ Ps. 7,834 Ps. 12,620 Ps. 20,454 14 % Dec 2026 Guaranteed 2017 Junior 5,000,000 US$ 13,515 20,627 34,142 15 % Dec 2026 Guaranteed 2020 Junior 650,000 US$ 9,291 5,827 15,118 14 % Dec 2026 Guaranteed Convertible Notes 15,000,000 US$ 248,569 131,433 380,002 14 % Nov 2026 Guaranteed Total 115,397,329 Ps. 279,209 Ps 170,507 Ps. 449,716 (1) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (See Note 9). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. iii. Convertible Notes On November 20, 2020, BBB Foods Inc. entered into a Junior Convertible Promissory Notes Agreement with LIV FD, S.A. de C.V., S.O.F.O.M., E.N.R. Under the terms of this agreement, BBB Foods Inc. issued a first junior convertible promissory note in the amount of US$ 7,500,000 and on February 3, 2021 , issued a second junior convertible promissory note in the amount of US$ 7,500,000 , with issuance costs of US$ 112,500 . Both instruments had a term of 6 years and mature on November 20, 2026 , and bear interest at annual rate of 14 % compounded quarterly, with principal and interest payable at maturity. The first and the second junior convertible promissory notes are referred to as the “Convertible Notes”. Between May 20, 2025, and the maturity date, the Convertible Notes were convertible into Company’s common shares, at the option of the holder. Convertible Notes would be convertible into the number of Class C Shares equal to the outstanding principal amount plus the amount of all accrued and unpaid interest at the time of the conversion and divided by the Conversion Price (US$ 86.25 ). According to the terms and conditions, the Convertible Notes included an option to acquire the Company’s equity at a determined price in U.S. dollars, which qualifies as an embedded derivative. This derivative had to be recognized as a financial instrument measured at fair value through profit or loss, as it was not closely related to the underlying Convertible Notes. However, the value of the embedded derivative as of February 14, 2024, and December 31, 2023, was no t material. With the proceeds of the IPO, the Company repaid the outstanding amount of Convertible Notes totaling US$ 23,229,744 (Ps. 396,485 ).

Lease liabilities

Lease liabilities	9 Months Ended
	Sep. 30, 2024
Lease liabilities [abstract]
Lease liabilities	Note 11 - Lease liabilities: From December 31, 2023 to September 30, 2024, the Company has recognized the lease liabilities shown below: September 30, December 31, Lease liabilities: Current Ps. 620,019 Ps. 537,515 Non-current 6,690,227 5,706,707 Ps. 7,310,246 Ps. 6,244,222 Set out below are the carrying amounts of lease liabilities and the movements during the period: Transportation Store Building equipment equipment Total Lease liabilities as of January 1, 2023 Ps. 5,092,225 Ps. 47,234 Ps. 105,983 Ps. 5,245,442 New leases 1,282,448 63,778 75,942 1,422,168 Interest expense 728,878 9,689 24,305 762,872 Payment of leases ( 1,071,930 ) ( 31,242 ) ( 83,088 ) ( 1,186,260 ) Lease liabilities as of December 31, 2023 Ps. 6,031,621 Ps. 89,459 Ps. 123,142 Ps. 6,244,222 New leases 1,354,571 66,114 29,399 1,450,084 Interest expense 725,331 14,305 17,982 757,618 Write-offs — ( 1,850 ) — ( 1,850 ) Payment of leases ( 1,011,129 ) ( 39,970 ) ( 88,729 ) ( 1,139,828 ) Lease liabilities as of September 30, 2024 Ps. 7,100,394 Ps. 128,058 Ps. 81,794 Ps. 7,310,246 The following are the amounts recognized in profit or loss: For the nine-month periods ended September 30, September 30, Depreciation expense of right-of-use assets Ps. 481,244 Ps. 421,872 Interest expense on lease liabilities 757,618 526,566 Expense relating to leases of low-value 9,837 9,574 Total amount recognized in profit or loss Ps. 1,248,699 Ps. 958,012 The Company has no cash outflows to which is potentially exposed since in the measurement of the lease liabilities, the optional renewal is always included.

Income tax

Income tax	9 Months Ended
	Sep. 30, 2024
Major components of tax expense (income) [abstract]
Income tax	Note 12 - Income tax : BBB Foods Inc., as an entity incorporated and existing under the laws of the British Virgin Islands (“BVI”), is not subject to any form of taxation and therefore there is no tax rate to be applied and will continue to be in the future. The laws of the BVI specifically provide that a BVI business entity such as BBB Foods Inc. is exempt from any income, capital gains, estate or other tax in the British Virgin Islands. However, the statutory rate of income tax in Mexico applicable to the Company’s Mexican Subsidiaries was and will continue to be 30 %. Income tax expense is recognized based on management’s estimate of the weighted average effective annual income tax rate expected for the full fiscal year. In addition, there were no enacted or substantially enacted tax rates to recognize the remeasurement of deferred tax balances in the interim periods. The Company estimates the amount of expenditure and the likely level of tax benefits in the coming interim periods and the likely effect on the effective tax rate for the full year. The expenditures related to the opening of new stores which consisted mainly in new leases and property, furniture, equipment, and leasehold improvements had a material effect on the effective tax rate. Therefore, the Company recognized a net deferred tax assets of Ps. 260,012 and Ps. 102,473 in the nine-month periods ended September 30, 2024 and 2023, respectively, and spread the effect of the change in the deferred tax assets over the full years ending December 31, 2024, and 2023, respectively, based on application of an annual effective tax rate. As indicated above, the transactions in BVI, are not subject to tax, and the Mexican subsidiaries are subject to 30 % tax rate. Therefore, according to IAS 34 the Company determined the estimated average annual tax rate used for the nine-month periods ended September 30, 2024, and 2023 separately for the transactions of each jurisdiction, where the 0 % tax rate was used to the items related to BVI, and 39 % and 60 % respectively for the Mexican subsidiaries, which exclude the impact of the non-deductible share based payments that were not considered in the effective tax rate given the distortive effect, but instead such impact was considered on each of the interim periods as they arose. Although the Company historically had losses before income taxes at the consolidated level, the Mexican Subsidiaries had historically had profits before income taxes (without considering the share-based payments expense) to which an annual income tax is expected to be recognized for the full fiscal year. Moreover, in the nine-month period ended on September 30, 2024, the Company generated a consolidated profit before income tax.

Cost and Expenses by nature

Cost and Expenses by nature	9 Months Ended
	Sep. 30, 2024
Expenses by nature [abstract]
Cost and Expenses by nature	Note 13 - Cost and expenses by nature The cost of sales is comprised as shown below: For the nine-month periods ended September 30, September 30, 2024 2023 Cost of merchandise and logistic costs Ps. 34,235,653 Ps. 26,603,732 Depreciation of property, furniture, 91,011 66,244 Depreciation of right-of-use asset 87,549 63,627 Cost of sales Ps. 34,414,213 Ps. 26,733,603 The sales and administrative expenses are as follows: For the nine-month periods ended September 30, September 30, 2024 2023 Personnel expenses Ps. 2,791,671 Ps. 2,268,607 Depreciation and amortization 773,526 628,175 Cash-in-transit services, surveillance and 492,480 401,465 Energy, fuel, and lubricants 387,400 300,823 Shared-based payments (1) 396,054 302,438 Advertising 122,773 107,537 Other taxes and rights 123,499 97,281 Professional services (2) 209,471 72,307 Other 338,135 285,541 Total sales and administrative expenses Ps. 5,635,009 Ps. 4,464,174 (1) The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157 , respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281 , respectively, in respect of Exit Options. (See Note 17). (2) An amount of Ps. 93,075 in IPO services was incurred in the nine-month period ended on September 30, 2024, out of which Ps. 69,806 was recognized as an expense and Ps. 23,269 was capitalized as part of the net proceeds of the new shares.

Financial costs - Net

Financial costs - Net	9 Months Ended
	Sep. 30, 2024
Financial Costs [Abstract]
Financial costs - net	Note 14 - Financial costs - Net: For the nine-month periods ended September 30, 2024 and 2023, the financial (costs) income are as follow: For the nine-month periods ended September 30, September 30, Financial income: Interest income Ps. 43,625 Ps. 12,866 Interest generated by short term bank 48,341 — Gain on fair value valuation of derivative 7,287 — Other commissions 10,248 7,644 Financial income Ps. 109,501 Ps. 20,510 For the nine-month periods ended September 30, September 30, Financial costs: Interest cost on lease liabilities Ps. ( 757,618 ) Ps. ( 526,566 ) Interest cost on Promissory Notes ( 82,588 ) ( 459,621 ) Interest on bonus payable to related ( 1,191 ) ( 3,604 ) Reverse factoring and other commissions ( 18,754 ) ( 3,154 ) Interest cost on credit lines ( 41,591 ) — Interest cost on financing of ( 22,313 ) ( 14,923 ) Financial costs Ps. ( 924,055 ) Ps. ( 1,007,868 ) Exchange rate fluctuation: Gain for exchange rate fluctuation Ps. 444,415 Ps. 440,447 Loss for exchange rate fluctuation ( 59,080 ) ( 36,525 ) Exchange rate fluctuation Ps. 385,335 Ps. 403,922 Financial costs - Net Ps. ( 429,219 ) Ps. ( 583,436 )

Capital stock

Capital stock	9 Months Ended
	Sep. 30, 2024
Disclosure of classes of share capital [abstract]
Capital stock	Note 15 - Capital stock: On January 29, 2024, the Board’s Resolutions meeting agreed a 3-for-1 split of its common shares that was affected immediately prior to the completion of the IPO, resulting in a retrospective adjustment to the Class A, B, C, D and E common shares, increasing their number of shares. In addition, in January 2024 there was a reorganization of the existing shares into Class A, B and C shares, each of which occurred immediately prior to the completion of the IPO. As of December 31, 2023 and September 30, 2024, the capital stock was comprised as follows (considering the 3-for-1 split occurred in 2024): Number of Capital Stock As of December 31, 2023 84,150,261 (1) Ps. 471,282 As of September 30, 2024 112,200,752 (2) Ps. 8,283,347 (1) As of December 31, 2023, the number of common shares without considering the 3 -for-1 share split was 28,050,087 . (2) As of September 30, 2024, the shares have been redesigned into Class A, B and C. Additionally, 28,050,491 Class A shares were issued at the IPO on February 13, 2024. The number of shares outstanding, considering the 3-for-1 share split, and the total value for each class as of September 30, 2024, and December 31, 2023 are as follows: Class A Class B Class C Class D Class E Total As of December 31, 12,000,000 33,075,000 — 25,714,284 13,360,977 84,150,261 Share reorganization ( 1,340,814 ) ( 27,875,000 ) 68,291,075 ( 25,714,284 ) ( 13,360,977 ) — Issued shares at the 28,050,491 — — — — 28,050,491 As of September 30, 38,709,677 5,200,000 68,291,075 — — 112,200,752 As of September 30, As of December 31, 2024 2023 Description Number of Total value Number of Total value Class A (1) 38,709,677 Ps. 7,812,065 12,000,000 Ps. — Class B (2) 5,200,000 19,569 33,075,000 124,470 Class C (3) 68,291,075 451,713 — — Class D (3) — — 25,714,284 163,904 Class E (4) — — 13,360,977 182,908 Total 112,200,752 Ps. 8,283,347 84,150,261 Ps. 471,282 (1) Class A: As of December 31, 2023, Class A shares have voting rights and drag-along rights. In addition, following the reorganization in January 2024, as of September 30, 2024, Class A shares have the same liquidation preferences as Class B and C shares. As a result of completing the Company’s IPO at a public offering price of US$ 17.50 per share, the total value of the Class A common shares is comprised as follows: Total value Value Class A Common Shares as of Ps. — Proceeds from the IPO 8,386,992 Underwriting fees and incremental and direct costs ( 574,927 ) Value Class A Common Shares as of Ps. 7,812,065 (2) Class B: As of December 31, 2023, Class B Shares have voting rights, drag-along rights, and liquidation preference in case of bankruptcy. However, following the reorganization in January 2024, as of September 30, 2024, Class B shares have the same liquidation preferences as Class A and C shares, and have certain conversion rights into one Class A common share. (3) Class C: As of December 31, 2023, there were 15,000,000 unissued reserved shares to cover issuances of options under the Plan. On February 8, 2024, these shares held in reserve were converted into Class C common shares which are entitled to voting rights. Each Class C share, when transferred to a buyer that is not Class C holder will convert into one Class A common share. The Class C shares are subject to certain transfer restrictions, after these transfer restrictions are terminated the Class C shares will automatically convert into Class A shares. (3) Class D: As of December 31, 2023, Class D shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class D were reclassified into Class A, B and C shares. (4) Class E: As of December 31, 2023, Class E shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class E were reclassified into Class A, B and C shares.

Earnings (loss) per share

Earnings (loss) per share	9 Months Ended
	Sep. 30, 2024
Earnings per share [abstract]
Earnings (loss) per share	Note 16 - Earnings (loss) per share: Earnings (loss) per share are classified as basic and diluted. Basic earnings (loss) are intended to provide a measure of the participation of each ordinary share of BBB Foods Inc. in the performance that the Company had in the periods presented. Basic earnings (loss) are calculated by dividing the earnings (loss) for the period attributable to the ordinary equity holders of the controlling interest by the weighted average number of ordinary shares outstanding during the year. Diluted shares are intended to provide a measure of the participation of each ordinary share in the Company's performance considering the dilutive effects (reduction in profits or increase in losses) of the potential ordinary shares in circulation during the period. Diluted earnings (loss) per share are calculated by dividing the earnings (loss) of the year attributable to the ordinary equity holders of the controlling interest by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that have dilutive potential. For the nine-month period ended on September 30, 2023, the Company did not present diluted earnings per share as it recognized a net loss for the period, which would result in an antidilutive effect. For the nine-month period ended on September 30, 2024, the Company analyzed whether there were dilutive effects from potential ordinary shares arising from share-based payments and Convertible Note, as the Company recognized profit in such period. The Company determined that all of the 14,145,408 options (each of which grants each holder the right to receive three Class C common shares, derived from the 3 -for-1 share split effected in connection with the IPO) granted to eligible employees, as noted in Note 17, have a dilutive effect. Additionally, in the estimation of the diluted earnings per share, the potential dilution of the Convertible Note is estimated until February 14, 2024, date on which it was settled. The information on earnings (loss) per share and number of shares used in the calculations of basic and diluted earnings (loss) per share is shown below: For the three-month periods ended For the nine-month periods ended September 30, September 30, September 30, September 30, 2024 2023 2024 2023 Net income available to common stockholders Ps. 257,600 Ps. 357,993 Weighted average common shares (2) 112,200,752 107,798,668 Basic earnings per share Ps. 2.30 Ps. 3.32 Net income available to common stockholders Ps. 258,008 Ps. 358,401 Diluted weighted average common shares (2) 142,254,384 137,894,806 Diluted earnings per share Ps. 1.81 2.60 Not loss available to class A shares Ps. ( 339,051 ) Ps. ( 209,169 ) Basic and diluted loss per class A share Ps. ( 28.25 ) Ps. ( 17.43 ) Weighted average class A shares (1) 12,000,000 12,000,000 (1) For the three-month and nine-month periods ended on September 30, 2023, the loss per share was estimated with the weighted average number of Class A shares, which totaled 4,000,000 shares. This estimation was based on the liquidity preference, as there is no contractual obligation for Class B, C, D, and E shares to absorb losses due to their differing liquidation rights. Furthermore, in January 2024, the Company enacted a 3 -for-1 split of its common shares, resulting in a retrospective adjustment to the Class A common shares, increasing their number of shares to 12,000,000 . (2) For the nine-month period ended on September 30, 2024, the weighted average common shares was no longer based on liquidity preference since it no longer exist by a redesignation of the existing shares into Class A, B and C shares; thus, the weighted average common shares includes Class A, B and C shares considering the 3 -for-1 split of common shares occurred in January 2024.

Share-based payments

Share-based payments	9 Months Ended
	Sep. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based payments	Note 17 - Share-based payments Common Options The Company has a share-based payments plan for its employees. As stated in the terms of the share-based compensation plan (the “Plan”), eligible employees will obtain share-based payments pursuant to the terms of the Plan. For the nine-month period ended September 30, 2024, the Company did no t grant options under the Plan. The following table illustrates the movements in share options under the Plan during the nine-month period ended September 30, 2024 and for the year ended December 31, 2023 . Derived from the 3-for-1 share split effected in connection with the IPO, each option grants employees to acquire 3 Class C shares of BBB Foods Inc: Number of share options Outstanding as of January 1, 2023 9,788,750 Granted during the year 2,090,000 Forfeited during the year ( 215,000 ) Outstanding as of December 31, 2023 11,663,750 Exercisable as of December 31, 2023 — Granted during the nine-month period — Forfeited during the nine-month period — Outstanding as of September 30, 2024 11,663,750 Exercisable as of September 30, 2024 — As of September 30, 2024, there are 11,663,750 Common Options outstanding. Of these, 5,775,625 options have vested, while 5,888,125 options remain unvested. Exit Options Exit Options will be paid in equity in the occurrence of an exit event, such as an IPO; therefore, the vesting period of such options represents the best estimate of the Company for the occurrence of an exit event. The fair value of the share options vested is determined using an option pricing model and a binomial tree valuation model, which considers the Company’s share price based on future discounted cash flows. The Company awarded options to purchase Class C Shares, each share having a par value of one cent U.S. dollars (US$ 0.01 ). For the year ended December 31, 2023 the Company granted 126,664 Exit Options to former members of the Board of Directors, that were previously granted in 2020 and forfeited in 2021. In January 2023, the Company re-granted the same number of Exit Options to such former members of the Board of Directors, which simultaneously vested in its entirety for not having the performance condition of being at the Company until the occurrence of an IPO, and the award was recognized as a new grant. The fair value of the share options vested is determined using an option pricing model and a binomial tree valuation model, which considers the Company’s share price based on future discounted cash flows. The Company awarded options to purchase Class C Shares, each share having a par value of one cent U.S. dollars (US$ 0.01 ). The following table illustrates the movements in Exit Options during the nine-month period ended September 30, 2024 and for the year ended December 31, 2023. Derived from the 3-for-1 share split effected in connection with the IPO, each option grants employees to acquire 3 Class C shares of BBB Foods Inc: Number of share options Outstanding as of January 1, 2023 2,354,994 Granted during the year 126,664 Forfeited during the year — Outstanding as of December 31, 2023 2,481,658 Exercisable as of December 31, 2023 — Granted during the nine-month period — Forfeited during the nine-month period — Outstanding as of September 30, 2024 2,481,658 Exercisable as of September 30, 2024 — As a result of the IPO (See Note 1), all the outstanding Exit Options as of September 30, 2024, have vested. The share-based payments during the nine-month periods ended September 30, 2024 and 2023 were recognized in administrative expenses as follow: For the nine-month periods ended September 30, September 30, Options granted under the Plan Ps. 375,280 Ps. 178,157 Exit Options 20,774 124,281 Share-based payments Ps. 396,054 Ps. 302,438

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2024
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent events	Note 18 - Subsequent events : In preparing the interim condensed consolidated financial statements, the Company has evaluated the events and transactions for recognition or disclosure subsequent to September 30, 2024, and through December 10, 2024 (date of approval of the interim condensed consolidated financial statements), and no significant subsequent events were identified.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2024
Disclosure of contingencies arrangements arrangement [abstract]
Contingencies	Note 19 - Contingencies : The Company is involved in several lawsuits and claims derived from the ordinary course of business. It is expected that the outcome of these matters will not have significant adverse effects on the Company's financial position or future cons olidated results of operations.

Correction of an error

Correction of an error	9 Months Ended
	Sep. 30, 2024
Correction of an Error [abstract]
Correction of an error	Note 20 – Correction of an error: Further to the approval of the interim financial statements on January 14, 2025, the Company identified that some options that had been deemed anti-dilutive actually had a dilutive effect, which affected the diluted weighted average common shares outstanding and the calculation of diluted earnings per common share previously reported. For the three-month period ended September 30, 2024, and the nine-month period ended on the same date, the diluted weighted average common shares outstanding previously reported amounted to 136,283,972 and 131,924,394 , respectively, which were adjusted to 142,254,384 and 137,894,806 , respectively. Consequently, diluted earnings per common share previously reported for the same periods previously reported as Ps. 1.89 and Ps. 2.72 , respectively, were adjusted to Ps. 1.81 and Ps. 2.60 , respectively. The financial statements previously issued were revised to correct the error mentioned above.

Basis of preparation (Policies)

Basis of preparation (Policies)	9 Months Ended
	Sep. 30, 2024
Basis Of Preparation Abstract
Basis of preparation	2.1. Basis of preparation These interim condensed consolidated financial statements as of September 30, 2024, December 31, 2023, and for the three and nine-month periods ended September 30, 2024 and 2023 have been prepared in accordance with International Accounting Standard (“IAS”) 34, Interim Financial Reporting . These interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Company’s annual consolidated financial statements as of December 31, 2023, and any public announcements made by the Company during the interim reporting period. The accounting policies adopted in the preparation of these interim condensed consolidated financial statements are consistent with those utilized in the annual consolidated financial statements, except for the adoption of new and amended standards as set out in Note 3 and the following: Short-term bank deposits Short-term bank deposits are classified as financial assets measured at amortized cost. This classification is based on the criteria that the Company holds these financial assets within a business model 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 on the outstanding principal amount. Interest revenue from short-term bank deposits is calculated using the effective interest method. This method involves applying the effective interest rate to the gross carrying amount of the financial asset
Seasonality	2.2. Seasonality Since the Company’s products mostly consist of food staples, sales are not generally affected by seasonality. Variations in the performance from quarter to quarter are generally a consequence of store openings and holidays. Therefore, these interim condensed consolidated financial statements do not include any significant seasonality effects that would impact the comparability of the periods presented.
Financial statements authorization	2.3. Financial statements authorization These interim condensed consolidated financial statements and their accompanying notes were authorized for issuance on December 10, 2024 (except with respect to the matter disclosed in Note 20, which was authorized on January 14, 2025) , by Kamal Anthony Hatoum (Chief Executive Officer) and Eduardo Pizzuto (Chief Financial Officer).

New and amended standards and_2

New and amended standards and interpretations (Policies)	9 Months Ended
	Sep. 30, 2024
New And Amended Standards And Interpretations Abstract
Application of new and revised International Financial Reporting Standards that are mandatorily effective for 2024	3.1 Application of new and revised International Financial Reporting Standards that are mandatorily effective for 2024 In 2024, the Company adopted a series of amendments, issued by the IASB that are effective for annual periods that begin on or after January 1, 2024, which is the date as of these amendments were adopted. The conclusions related to their adoption are described below. • Amendments to IAS 1 - Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants (1) The amendments specify the requirements for classifying liabilities as current or non-current with covenants and clarify what is meant by to defer settlement, that a right to defer settlement must exist at the end of the reporting period, that the classification is unaffected by the likelihood that an entity will exercise its deferral right, that only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification and the disclosures to be included. The amendments also clarify that the requirement for the right to exist at the end of the reporting period applies to covenants which the entity is required to comply with on or before the reporting date regardless of whether the lender tests for compliance at that date or at a later date. The amendments must be applied prospectively for annual periods beginning on or after January 1, 2024. The Company does not expect that this amendment will have an impact on its annual financial statements. • Amendments to IAS 7 and IFRS 7 - Supplier Finance Arrangements (1) The amendments specify that arrangements that are solely credit enhancements for the entity or instruments used by the entity to settle directly with a supplier the amounts owed are not supplier finance arrangements. In addition, the amendments require that entities disclose information that enables users of financial statements to assess how supplier finance arrangements affect an entity’s liabilities and cash flows and to understand the effect of supplier finance arrangements on an entity’s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The amendment must be applied to annual periods beginning on or after January 1, 2024. The Company expects that this amendment will require additional disclosures in its annual financial statements. • Amendment to IFRS 16 - Leases Liability in a sale and leaseback (1) The amendment to IFRS 16 Leases specifies the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use it retains. A seller-lessee applies the amendment retrospectively in accordance with IAS 8 to sale and leaseback transactions entered into after the date of initial application A seller-lessee applies the amendment to annual reporting periods beginning on or after January 1, 2024. The amendment has had no impact on the Company’s in the interim condensed consolidated financial statements since it does not have sale and leaseback transactions. • IFRIC agenda decision on segment reporting In July 2024, the International Accounting Standards Board (IASB) published IFRIC agenda decision on segment reporting clarifying certain requirements for segment disclosures. The Company is assessing this agenda decision and will amend its segment disclosures in the annual financial statements, if any.
New and revised IFRS issued but not yet effective	3.2. New and revised IFRS issued but not yet effective Amendments to IAS 21 Lack of exchangeability (2) Amendments to IFRS 9 and IFRS 7 Classification and Measurement of Financial Instruments (3) Amendments to IFRS 18 Presentation and Disclosure in Financial Statements (4) Amendments to IFRS 19 Subsidiaries without Public Accounting Accountability: Disclosures (4) (1) Effective for annual periods beginning January 1, 2024 (2) Effective for annual periods beginning January 1, 2025 (3) Effective for annual periods beginning January 1, 2026 (4) Effective for annual periods beginning January 1, 2027

History and activity of the C_2

History and activity of the Company (Tables)	9 Months Ended
	Sep. 30, 2024
History and activity of the company [abstract]
Summary of Subsidiaries Over Which Control is Exercised, Directly and Indirectly	The following are the Subsidiaries as of September 30, 2024 and December 31, 2023 over which control is exercised, directly and indirectly: % of ownership Company September 30, (1) December 31, (1) Country Functional currency Main activity BBB Foods Limited Partnership 100 % 100 % Scotland Mexican peso Intermediate parent Lothian Shelf Limited 100 % 100 % Scotland Mexican peso Holding Company Tiendas Tres B, S.A. de C.V. 100 % 100 % Mexico Mexican peso Operating company Tiendas BBB, S.A. de C.V. 100 % 100 % Mexico Mexican peso Owner of some trademarks Desarrolladora Tres B, S.A. 100 % 100 % Mexico Mexican peso Owner of a piece of land

Risk management (Tables)

Risk management (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of risk management strategy related to hedge accounting [abstract]
Summary of Contractual Maturities of Financial Liabilities According to Maturity Periods	The Company's contractual maturities of its financial liabilities are detailed below according to the maturity periods. The table has been prepared on the basis of cash flows without discounting, from the first date on which the Company may be required to pay. The table includes the cash flows corresponding to the principal amount and its interest. Up to 1 More than 1 and Over 3 and up More than Total September 30, 2024 Debt (excluding issuance costs) Ps. 934,020 Ps. 95,691 Ps. — Ps. — Ps. 1,029,711 Accounts payable and accrued expenses 552,826 — — — 552,826 Suppliers 7,855,059 — — — 7,855,059 Lease liabilities 1,547,364 2,890,004 2,474,297 7,616,382 14,528,047 Total Ps. 10,889,269 Ps. 2,985,695 Ps. 2,474,297 Ps. 7,616,382 Ps. 23,965,643 Up to 1 More than 1 and Over 3 and up More than Total December 31, 2023 Debt (excluding issuance costs) Ps. 768,576 Ps. 423,962 Ps. — Ps. — Ps. 1,192,538 Debt with related parties — 1,665,422 — — 1,665,422 Interest payable on Promissory — 5,087,245 — — 5,087,245 Costs of modification and — 80,244 — — 80,244 Accounts payable and accrued 322,959 — — — 322,959 Suppliers 7,126,089 — — — 7,126,089 Lease liabilities 1,293,219 2,382,138 2,062,570 6,401,351 12,139,278 Total Ps. 9,510,843 Ps. 9,639,011 Ps. 2,062,570 Ps. 6,401,351 Ps. 27,613,775
Summary of Exposure to Volatility of Exchange Rate of Its Functional Currency Against US Dollar	The Company’s exposure to the volatility of the exchange rate of its functional currency against the US dollar (US$) for the Company's financial instruments is shown below (figures in this table are expressed in US$): September 30, December 31, Financial assets US$. 168,680,767 US$. 13,643,181 Financial liabilities ( 377,286 ) ( 287,343,524 ) Foreign exchange monetary position US$. 168,303,481 US$. ( 273,700,343 )
Summary of Exchange Rates of Financial Statements for One US Dollar	The exchange rates at the date of the financial statements, for one US dollar, were as follows: For the nine-month periods ended September 30, September 30, December 31, September 30, 2024 2023 2024 2023 2023 Average exchange rate Closing exchange rate Ps./US$ 17.7468 17.7859 19.6290 16.8935 17.6195

Cash flows information (Tables)

Cash flows information (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of Cash Flows Information [Abstract]
Disclosure of Transactions not Requiring Use of Cash Flows	a. Transactions not requiring the use of cash flows: September 30, 2024 September 30, 2023 Investing activities Right-of-use assets Ps. ( 1,448,622 ) Ps. ( 960,197 ) Property, furniture, equipment, lease-hold ( 71,285 ) ( 463,204 ) Initial public offering capitalized costs ( 9,525 ) Financing activities Lease liabilities Ps. 1,448,622 Ps. 960,197 Long-term debt 71,285 463,204 Debt with related parties ( 4,391 ) — Accounts payable and accrued expenses 4,391 —
Reconciliation of Financing Items	b. Reconciliation of financing items: Promissory Notes Financing of Supplier Related Third parties Debt Total As of January 1, 2023 Ps. 4,276,058 Ps. 445,281 Ps. 248,353 Ps. 338,336 Ps. 5,308,028 Increase of new debt (non-cash — — 463,204 — 463,204 Interest payable on Promissory Notes 413,254 46,367 — — 459,621 Payment of debt — — ( 463,437 ) — ( 463,437 ) Interest payment on debt — — ( 18,077 ) — ( 18,077 ) Accrued interest on debt — — 18,077 — 18,077 Proceeds from Santander and HSBC credit line — — 300,314 — 300,314 Finance obtained through supplier finance arrangements — — — 1,334,506 1,334,506 Payments made on reverse factoring transactions — — — ( 1,328,640 ) ( 1,328,640 ) Exchange fluctuation ( 388,593 ) ( 40,496 ) — — ( 429,089 ) As of September 30, 2023 Ps. 4,300,719 Ps. 451,152 Ps. 548,434 Ps. 344,202 Ps. 5,644,507 Promissory Notes Financing of Supplier Related Third parties Debt Total As of January 1, 2024 Ps. 4,340,452 Ps. 449,716 Ps. 421,887 Ps. 449,850 Ps. 5,661,905 Increase of new debt (non-cash — — 71,285 — 71,285 Reclassification of debt (non-cash ( 4,391 ) — — — ( 4,391 ) Interest payable on Promissory Notes 76,168 6,420 — — 82,588 Payment of principal of Promissory ( 1,682,625 ) ( 286,977 ) — — ( 1,969,602 ) Payment of accrued interests of ( 2,774,333 ) ( 181,162 ) — — ( 2,955,495 ) Amortization of issuance costs — 5,967 — — 5,697 Payment of debt — — ( 107,557 ) — ( 107,557 ) Interest payment on debt — — ( 76,691 ) — ( 76,691 ) Accrued interest on debt — — 76,691 — 76,691 Proceeds from Santander and HSBC — — 58,806 — 58,806 Finance obtained through supplier — — — 2,385,967 2,385,967 Payments made on reverse factoring — — — ( 2,276,588 ) ( 2,276,588 ) Exchange fluctuation 44,729 6,036 — — 50,765 As of September 30, 2024 Ps. — Ps. — Ps. 444,421 Ps. 559,229 Ps. 1,003,650

Property, furniture, equipmen_2

Property, furniture, equipment and lease-hold improvements - Net (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Reconciliation Between Values of Property, Furniture, Equipment and Lease-hold Improvements	The reconciliation between values of property, furniture, equipment and lease-hold improvements at beginning and end of period is as shown below. Buildings Land Transportation Transportation Furniture and Store Store Lease-hold Computer Storage Molds Total September 30, 2024 Initial balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300 Acquisitions — — — 71,285 12,989 353,677 155,327 1,079,796 39,127 1,481 — 1,713,682 Disposals — — ( 417 ) ( 1,439 ) — — — — — — — ( 1,856 ) Depreciation ( 51 ) — ( 7,386 ) ( 49,104 ) ( 7,321 ) ( 99,173 ) ( 26,029 ) ( 229,203 ) ( 46,874 ) ( 3,844 ) — ( 468,985 ) Final balance Ps. 134 Ps. 871 Ps. 7,340 Ps. 451,971 Ps. 62,799 Ps. 1,159,035 Ps. 701,629 Ps. 3,319,168 Ps. 112,919 Ps. 33,275 Ps. — Ps. 5,849,141 September 30, 2024 Cost Ps. 1,481 Ps. 871 Ps. 89,289 Ps. 667,819 Ps. 115,904 Ps. 1,610,701 Ps. 862,222 Ps. 4,256,381 Ps. 390,046 Ps. 57,662 Ps. 3,580 Ps. 8,055,956 Accumulated ( 1,347 ) — ( 81,949 ) ( 215,848 ) ( 44,370 ) ( 447,092 ) ( 160,593 ) ( 937,213 ) ( 274,082 ) ( 24,387 ) ( 3,580 ) ( 2,190,461 ) Impairment — — — — ( 8,735 ) ( 4,574 ) — — ( 3,045 ) — — ( 16,354 ) Final balance Ps. 134 Ps. 871 Ps. 7,340 Ps. 451,971 Ps. 62,799 Ps. 1,159,035 Ps. 701,629 Ps. 3,319,168 Ps. 112,919 Ps. 33,275 Ps. — Ps. 5,849,141 December 31, 2023 Initial balance Ps. 259 Ps. 871 Ps. 20,442 Ps. 313,219 Ps. 44,235 Ps. 567,115 Ps. 453,608 Ps. 1,633,311 Ps. 97,123 Ps. 34,021 Ps. — Ps. 3,164,204 Acquisitions — — 6,321 172,364 29,110 435,466 149,192 1,097,423 80,218 6,609 — 1,976,703 Disposals — — ( 123 ) ( 3,402 ) — ( 7 ) ( 42 ) — — ( 202 ) — ( 3,776 ) Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Depreciation ( 74 ) — ( 11,497 ) ( 50,952 ) ( 7,480 ) ( 93,469 ) ( 30,427 ) ( 236,090 ) ( 53,630 ) ( 4,790 ) — ( 488,409 ) Final balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300 December 31, 2023 Cost Ps. 1,481 Ps. 871 Ps. 98,761 Ps. 599,230 Ps. 103,320 Ps. 1,257,024 Ps. 706,895 Ps. 3,202,654 Ps. 350,920 Ps. 56,181 Ps. 3,580 Ps. 6,380,917 Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Accumulated ( 1,296 ) — ( 83,618 ) ( 168,001 ) ( 37,455 ) ( 347,919 ) ( 134,564 ) ( 708,010 ) ( 227,209 ) ( 20,543 ) ( 3,580 ) ( 1,732,195 ) Final balance Ps. 185 Ps. 871 Ps. 15,143 Ps. 431,229 Ps. 57,131 Ps. 904,531 Ps. 572,331 Ps. 2,468,575 Ps. 120,666 Ps. 35,638 Ps. — Ps. 4,606,300

Right-of-use assets - Net (Tabl

Right-of-use assets - Net (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of quantitative information about leases for lessee [abstract]
Schedule of Right-of-use Asset	The right-of-use asset recognized in the interim condensed consolidated statement of financial position as of September 30, 2024 and the fiscal year ended on December 31, 2023, was as shown below. Building Transportation equipment Store Total As of January 1, 2023 Ps. 4,472,888 Ps. 55,999 Ps. 167,572 Ps. 4,696,459 Additions 1,282,448 63,778 75,942 1,422,168 Depreciation ( 553,468 ) ( 20,693 ) ( 23,870 ) ( 598,031 ) As of December 31, 2023 Ps. 5,201,868 Ps. 99,084 Ps. 219,644 Ps. 5,520,596 Additions 1,354,571 66,114 29,399 1,450,084 Write-offs — ( 1,462 ) — ( 1,462 ) Depreciation ( 432,802 ) ( 27,049 ) ( 21,393 ) ( 481,244 ) As of September 30, 2024 Ps. 6,123,637 Ps. 136,687 Ps. 227,650 Ps. 6,487,974

Financial instruments by cate_2

Financial instruments by category (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Summary of Financial Assets and Liabilities	The Company classified their financial assets and liabilities as follows: September 30, December 31, Financial assets at amortized cost: Cash and cash equivalents Ps. 1,268,902 Ps. 1,220,471 Short term bank deposits (1) 2,963,511 — Creditors 3,669 — Sundry debtors 47,523 11,020 Financial assets at fair value Derivative financial instruments (2) 7,287 — Total Ps. 4,290,892 Ps. 1,231,491 September 30, December 31, Financial liabilities at amortized cost: Debt with related parties Ps. — Ps. 4,340,452 Accounts payable and accrued expenses 552,826 322,959 Suppliers 7,855,059 7,126,089 Lease liabilities 7,310,246 6,244,222 Debt 1,003,650 1,321,455 Total Ps. 16,721,781 Ps. 19,355,177 (1) For the nine-month period ended on September 30, 2024, the Company opened Certificate of Deposit Accounts for a total principal amount of Ps. 2,621,393 (US$ 150,000,000 ). In addition, the Company recognized an accrued interest of Ps. 48,341 in profit or loss (See Note 14). (2) On May 8, 2024, the Company entered into three foreign exchange forward contracts for trading purposes, with a notional amount of US$ 7,000,000 and a maturity date of December 10, 2024. As of September 30, 2024, the Company recognized an asset by Ps. 7,287 and the corresponding financial income.
Summary of Estimated Carrying Amount and Fair Value of Liabilities Measured at Amortized Costs	The estimated carrying amount and fair value of the liabilities measured at amortized costs are as follows: September 30, 2024 December 31, 2023 Carrying amount Fair value Carrying amount Fair value Debt to related parties and debt to third parties (1) Ps. — Ps. — Ps. 4,790,168 Ps. 4,798,894 (1) The estimated fair value of debt to related parties and debt to third parties is estimated together since both reflect the outstanding amount of the Promissory Notes issued by the Company. As of December 31, 2023, the fair value was determined based on the discounted cash flows, using a US$ composite rate, plus the credit spread of the Company and the country risk indicator if it applies. The fair value measurement of debt is considered within the Level 2 of the fair value hierarchy.

Debt with related parties (Tabl

Debt with related parties (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of transactions between related parties [line items]
Disclosure of Transaction With Related Parties	9.1 Transactions with related parties For the nine-month periods ended September 30, September 30, Interest expense on Promissory Notes Ps. 20,800 Ps. 112,844 Interest expense on Promissory Notes 53,189 288,686 Interest expense on Promissory Notes 1,979 10,649 Interest expense on Promissory Notes 200 1,075 Deferred bonus expense payable to key — 11,412 Interest accrued on deferred bonus 1,191 3,604 Professional fees payable to other — 1,401 Total Ps. 77,359 Ps. 429,671
Disclosure of Balances With Related Parties	9.2 Balances with related parties Current liabilities September 30, December 31, Deferred bonus payable to related (1) Ps. — Ps. 43,161 Other bonus payable — 35,269 Total Ps. — Ps. 78,430 Non-current liabilities September 30, December 31, Promissory Notes Ps. — Ps. 4,340,452 (1) Part of this payment was deferred and accrued interest at a rate from 10 % to 15 % and was paid as a result of the IPO. See Note 4.1 and the corresponding interest in Note 9.1.
Disclosure of Debt Related to the Promissory Notes	9.3 As of December 31, 2023, the Company’s debt related to the Promissory Notes was as follows: Debt with related parties December 31, 2023 Promissory Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ Ps. 1,592,780 Ps. 2,565,678 Ps. 4,158,458 14 % Dec 2026 Guaranteed 2017 Junior Promissory 5,000,000 US$ 70,953 108,292 179,245 15 % Dec 2026 Guaranteed 2020 Junior Promissory 650,000 US$ 1,689 1,060 2,749 14 % Dec 2026 Guaranteed Total 100,397,329 Ps. 1,665,422 Ps. 2,675,030 Ps. 4,340,452 (1) Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.
Summary of Information about Key Management Personnel Compensation	For the nine-month periods ended September 30, September 30, Share-based payments (See Note 17) Ps. 396,054 Ps. 302,438 Short-term employee benefits 181,442 85,819 Deferred bonus (See Note 9.1) — 11,412 Ps. 577,496 Ps. 399,669
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Disclosure of Amounts Outstanding Under Notes	Amounts outstanding under the Senior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 4,158,458 Third parties — 20,454 Total Ps. — Ps. 4,178,912
Disclosure of Related Parties	The related parties were as follows: September 30, December 31, BBB Foods Inc. stockholders Ps. — Ps. 1,122,056 Investment fund related to QS BBB — 3,035,234 Key management personnel — 1,168 Total Ps. — Ps. 4,158,458
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Disclosure of Amounts Outstanding Under Notes	Amounts outstanding under the 2017 Junior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 179,245 Third parties — 34,142 Total Ps. — Ps. 213,387
Disclosure of Related Parties	The related parties were as follows: September 30, December 31, Key management personnel Ps. — Ps. 104,559 BBB Foods Inc. stockholders — 59,748 Close family member of key — 10,670 Other related parties — 4,268 Total Ps. — Ps. 179,245
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Disclosure of Amounts Outstanding Under Notes	Amounts outstanding under the 2020 Junior Notes were comprised as follows: September 30, December 31, Related parties Ps. — Ps. 2,749 Third parties — 15,118 Total Ps. — Ps. 17,867
Disclosure of Related Parties	The related parties were as follows: September 30, December 31, BBB Foods Inc. shareholders Ps. — Ps. 2,749

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt [abstract]
Summary of Debt	The Company’s debt is as follows: September 30, December 31, Short-term debt: Short-term financing of transportation Ps. 115,197 Ps. 112,142 Supplier finance arrangement (1) (3) 559,229 449,850 Credit Lines (2) (3) 240,951 182,145 Total short-term debt Ps. 915,377 Ps. 744,137 Long-term debt: Long-term financing of transportation Ps. 88,273 Ps. 127,602 Promissory Notes — 449,716 Total long-term debt Ps. 88,273 Ps. 577,318 Total debt Ps. 1,003,650 Ps. 1,321,455 (1) According to an Agreement signed with Santander, the Company’s liability related to the accounts payable factored by its suppliers was allowed to be for an aggregate amount of up to Ps. 500,000 . As of September 30, 2024 and December 31, 2023, the Company had Ps. 181,229 and Ps. 284,080 , respectively, available under this Agreement. (2) The Company’s liability to Santander related to the credit line had an aggregate amount of up to Ps. 100,000 . On December 4, 2023, the Company increased the aggregate amount of the credit line up to Ps. 300,000 . As of September 30, 2024 and December 31, 2023, the Company had an available credit line amount of Ps. 169,049 and Ps. 117,855 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement (leased contracts) with Santander for an amount of up to Ps. 200,000 . (3) According to the HSBC Agreement, the Company´s liability to HSBC related to the supplier finance arrangement and the credit line for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did not have an outstanding balance under the credit line; however, as of September 30, 2024, the Company had an outstanding balance under the credit line of Ps. 110,000 . Consequently, as of September 30, 2024 and December 31, 2023, the Company had a total available amount of Ps. 99,542 and Ps. 216,070 , respectively.
Summary of Short Term and Long Term Debt	The transportation and store equipment are pledged as collateral. This financing is denominated, in Mexican pesos and accrues monthly interest as shown below. Remaining contract September 30, December 31, Institution Concept Effective rate period (1) 2024 2023 Banco Mercantil del Norte Transportation equipment From 13.20 to 14.99 1 year Ps. 149 Ps. 149 Daimler Chrysler Financial Transportation equipment From 12.20 to 12.90 1 year 114,532 111,551 Daimler Chrysler Financial Transportation equipment From 12.30 to 12.90 3 years 87,717 127,602 NR Finance México, S.A. de Transportation equipment 9.43 1 year 13 13 Toyota Financial Services Transportation equipment 11.99 1 year — 70 Grupo Financiero Santander Transportation equipment 12.99 1 year — 123 Baliequipment Sa D Cooling equipment 12.98 1 year — 236 ALD Market Innovation Cooling equipment 10 1 year 503 — ALD Market Innovation Cooling equipment 10 2 year 556 — Grupo Financiero Santander Santander credit line TIIE + 2.00 1 year 130,951 182,145 Grupo Financiero HSBC HSBC credit line TIIE + 3.25 1 year 110,000 — Supplier finance arrangement HSBC N/A N/A 240,458 233,930 Supplier finance arrangement Santander N/A N/A 318,771 215,920 Total debt 1,003,650 871,739 Total short-term debt 915,377 744,137 Total long-term debt Ps. 88,273 Ps. 127,602 (1) Relates to the remaining period of the contract. Nevertheless, multiple contracts are included in each row. In addition, the value of the contract for 1 year and for more than one year is included.
Schedule of Debt Under Promissory Notes	As of December 31, 2023, the Company’s debt under the Promissory Notes was as follows: December 31, 2023 Promissory Amount of Currency Principal Accrued Total Interest Maturity Guarantee(3) Non-Current Senior 94,747,329 US$ Ps. 7,834 Ps. 12,620 Ps. 20,454 14 % Dec 2026 Guaranteed 2017 Junior 5,000,000 US$ 13,515 20,627 34,142 15 % Dec 2026 Guaranteed 2020 Junior 650,000 US$ 9,291 5,827 15,118 14 % Dec 2026 Guaranteed Convertible Notes 15,000,000 US$ 248,569 131,433 380,002 14 % Nov 2026 Guaranteed Total 115,397,329 Ps. 279,209 Ps 170,507 Ps. 449,716 (1) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (See Note 9). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.

Lease liabilities (Tables)

Lease liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Lease liabilities [abstract]
Summary of Lease Liabilities	From December 31, 2023 to September 30, 2024, the Company has recognized the lease liabilities shown below: September 30, December 31, Lease liabilities: Current Ps. 620,019 Ps. 537,515 Non-current 6,690,227 5,706,707 Ps. 7,310,246 Ps. 6,244,222
Schedule of Carrying Amount and Movements of Lease Liabilities	Set out below are the carrying amounts of lease liabilities and the movements during the period: Transportation Store Building equipment equipment Total Lease liabilities as of January 1, 2023 Ps. 5,092,225 Ps. 47,234 Ps. 105,983 Ps. 5,245,442 New leases 1,282,448 63,778 75,942 1,422,168 Interest expense 728,878 9,689 24,305 762,872 Payment of leases ( 1,071,930 ) ( 31,242 ) ( 83,088 ) ( 1,186,260 ) Lease liabilities as of December 31, 2023 Ps. 6,031,621 Ps. 89,459 Ps. 123,142 Ps. 6,244,222 New leases 1,354,571 66,114 29,399 1,450,084 Interest expense 725,331 14,305 17,982 757,618 Write-offs — ( 1,850 ) — ( 1,850 ) Payment of leases ( 1,011,129 ) ( 39,970 ) ( 88,729 ) ( 1,139,828 ) Lease liabilities as of September 30, 2024 Ps. 7,100,394 Ps. 128,058 Ps. 81,794 Ps. 7,310,246
Schedule of Lease Expense Recognized in Profit or Loss	The following are the amounts recognized in profit or loss: For the nine-month periods ended September 30, September 30, Depreciation expense of right-of-use assets Ps. 481,244 Ps. 421,872 Interest expense on lease liabilities 757,618 526,566 Expense relating to leases of low-value 9,837 9,574 Total amount recognized in profit or loss Ps. 1,248,699 Ps. 958,012

Cost and Expenses by nature (Ta

Cost and Expenses by nature (Tables)	9 Months Ended
	Sep. 30, 2024
Expenses by nature [abstract]
Summary of Cost of Sales	The cost of sales is comprised as shown below: For the nine-month periods ended September 30, September 30, 2024 2023 Cost of merchandise and logistic costs Ps. 34,235,653 Ps. 26,603,732 Depreciation of property, furniture, 91,011 66,244 Depreciation of right-of-use asset 87,549 63,627 Cost of sales Ps. 34,414,213 Ps. 26,733,603
Summary of Sales and Administrative Expenses	The sales and administrative expenses are as follows: For the nine-month periods ended September 30, September 30, 2024 2023 Personnel expenses Ps. 2,791,671 Ps. 2,268,607 Depreciation and amortization 773,526 628,175 Cash-in-transit services, surveillance and 492,480 401,465 Energy, fuel, and lubricants 387,400 300,823 Shared-based payments (1) 396,054 302,438 Advertising 122,773 107,537 Other taxes and rights 123,499 97,281 Professional services (2) 209,471 72,307 Other 338,135 285,541 Total sales and administrative expenses Ps. 5,635,009 Ps. 4,464,174 (1) The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157 , respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281 , respectively, in respect of Exit Options. (See Note 17). (2) An amount of Ps. 93,075 in IPO services was incurred in the nine-month period ended on September 30, 2024, out of which Ps. 69,806 was recognized as an expense and Ps. 23,269 was capitalized as part of the net proceeds of the new shares.

Financial costs - Net (Tables)

Financial costs - Net (Tables)	9 Months Ended
	Sep. 30, 2024
Financial Costs [Abstract]
Summary of Financial (Costs) Income	For the nine-month periods ended September 30, 2024 and 2023, the financial (costs) income are as follow: For the nine-month periods ended September 30, September 30, Financial income: Interest income Ps. 43,625 Ps. 12,866 Interest generated by short term bank 48,341 — Gain on fair value valuation of derivative 7,287 — Other commissions 10,248 7,644 Financial income Ps. 109,501 Ps. 20,510 For the nine-month periods ended September 30, September 30, Financial costs: Interest cost on lease liabilities Ps. ( 757,618 ) Ps. ( 526,566 ) Interest cost on Promissory Notes ( 82,588 ) ( 459,621 ) Interest on bonus payable to related ( 1,191 ) ( 3,604 ) Reverse factoring and other commissions ( 18,754 ) ( 3,154 ) Interest cost on credit lines ( 41,591 ) — Interest cost on financing of ( 22,313 ) ( 14,923 ) Financial costs Ps. ( 924,055 ) Ps. ( 1,007,868 ) Exchange rate fluctuation: Gain for exchange rate fluctuation Ps. 444,415 Ps. 440,447 Loss for exchange rate fluctuation ( 59,080 ) ( 36,525 ) Exchange rate fluctuation Ps. 385,335 Ps. 403,922 Financial costs - Net Ps. ( 429,219 ) Ps. ( 583,436 )

Capital stock (Tables)

Capital stock (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of classes of share capital [line items]
Summary of Capital Stock	As of December 31, 2023 and September 30, 2024, the capital stock was comprised as follows (considering the 3-for-1 split occurred in 2024): Number of Capital Stock As of December 31, 2023 84,150,261 (1) Ps. 471,282 As of September 30, 2024 112,200,752 (2) Ps. 8,283,347 (1) As of December 31, 2023, the number of common shares without considering the 3 -for-1 share split was 28,050,087 . (2) As of September 30, 2024, the shares have been redesigned into Class A, B and C. Additionally, 28,050,491 Class A shares were issued at the IPO on February 13, 2024. The number of shares outstanding, considering the 3-for-1 share split, and the total value for each class as of September 30, 2024, and December 31, 2023 are as follows: Class A Class B Class C Class D Class E Total As of December 31, 12,000,000 33,075,000 — 25,714,284 13,360,977 84,150,261 Share reorganization ( 1,340,814 ) ( 27,875,000 ) 68,291,075 ( 25,714,284 ) ( 13,360,977 ) — Issued shares at the 28,050,491 — — — — 28,050,491 As of September 30, 38,709,677 5,200,000 68,291,075 — — 112,200,752 As of September 30, As of December 31, 2024 2023 Description Number of Total value Number of Total value Class A (1) 38,709,677 Ps. 7,812,065 12,000,000 Ps. — Class B (2) 5,200,000 19,569 33,075,000 124,470 Class C (3) 68,291,075 451,713 — — Class D (3) — — 25,714,284 163,904 Class E (4) — — 13,360,977 182,908 Total 112,200,752 Ps. 8,283,347 84,150,261 Ps. 471,282 (1) Class A: As of December 31, 2023, Class A shares have voting rights and drag-along rights. In addition, following the reorganization in January 2024, as of September 30, 2024, Class A shares have the same liquidation preferences as Class B and C shares. As a result of completing the Company’s IPO at a public offering price of US$ 17.50 per share, the total value of the Class A common shares is comprised as follows: Total value Value Class A Common Shares as of Ps. — Proceeds from the IPO 8,386,992 Underwriting fees and incremental and direct costs ( 574,927 ) Value Class A Common Shares as of Ps. 7,812,065 (2) Class B: As of December 31, 2023, Class B Shares have voting rights, drag-along rights, and liquidation preference in case of bankruptcy. However, following the reorganization in January 2024, as of September 30, 2024, Class B shares have the same liquidation preferences as Class A and C shares, and have certain conversion rights into one Class A common share. (3) Class C: As of December 31, 2023, there were 15,000,000 unissued reserved shares to cover issuances of options under the Plan. On February 8, 2024, these shares held in reserve were converted into Class C common shares which are entitled to voting rights. Each Class C share, when transferred to a buyer that is not Class C holder will convert into one Class A common share. The Class C shares are subject to certain transfer restrictions, after these transfer restrictions are terminated the Class C shares will automatically convert into Class A shares. (3) Class D: As of December 31, 2023, Class D shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class D were reclassified into Class A, B and C shares. (4) Class E: As of December 31, 2023, Class E shares have voting rights and liquidation preference in case of bankruptcy. As of September 30, 2024, Class E were reclassified into Class A, B and C shares.
Class A
Disclosure of classes of share capital [line items]
Summary of Capital Stock	As a result of completing the Company’s IPO at a public offering price of US$ 17.50 per share, the total value of the Class A common shares is comprised as follows: Total value Value Class A Common Shares as of Ps. — Proceeds from the IPO 8,386,992 Underwriting fees and incremental and direct costs ( 574,927 ) Value Class A Common Shares as of Ps. 7,812,065

Earnings (loss) per share (Tabl

Earnings (loss) per share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings per share [abstract]
Schedule of Information on Earnings (Loss) Per Share and Number of Shares Used in Calculations of Basic Loss Per Share	The information on earnings (loss) per share and number of shares used in the calculations of basic and diluted earnings (loss) per share is shown below: For the three-month periods ended For the nine-month periods ended September 30, September 30, September 30, September 30, 2024 2023 2024 2023 Net income available to common stockholders Ps. 257,600 Ps. 357,993 Weighted average common shares (2) 112,200,752 107,798,668 Basic earnings per share Ps. 2.30 Ps. 3.32 Net income available to common stockholders Ps. 258,008 Ps. 358,401 Diluted weighted average common shares (2) 142,254,384 137,894,806 Diluted earnings per share Ps. 1.81 2.60 Not loss available to class A shares Ps. ( 339,051 ) Ps. ( 209,169 ) Basic and diluted loss per class A share Ps. ( 28.25 ) Ps. ( 17.43 ) Weighted average class A shares (1) 12,000,000 12,000,000 (1) For the three-month and nine-month periods ended on September 30, 2023, the loss per share was estimated with the weighted average number of Class A shares, which totaled 4,000,000 shares. This estimation was based on the liquidity preference, as there is no contractual obligation for Class B, C, D, and E shares to absorb losses due to their differing liquidation rights. Furthermore, in January 2024, the Company enacted a 3 -for-1 split of its common shares, resulting in a retrospective adjustment to the Class A common shares, increasing their number of shares to 12,000,000 . (2) For the nine-month period ended on September 30, 2024, the weighted average common shares was no longer based on liquidity preference since it no longer exist by a redesignation of the existing shares into Class A, B and C shares; thus, the weighted average common shares includes Class A, B and C shares considering the 3 -for-1 split of common shares occurred in January 2024.

Share-based payments (Tables)

Share-based payments (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Outstanding Share Options	The following table illustrates the movements in share options under the Plan during the nine-month period ended September 30, 2024 and for the year ended December 31, 2023 Number of share options Outstanding as of January 1, 2023 9,788,750 Granted during the year 2,090,000 Forfeited during the year ( 215,000 ) Outstanding as of December 31, 2023 11,663,750 Exercisable as of December 31, 2023 — Granted during the nine-month period — Forfeited during the nine-month period — Outstanding as of September 30, 2024 11,663,750 Exercisable as of September 30, 2024 — As of September 30, 2024, there are 11,663,750 Common Options outstanding. Of these, 5,775,625 options have vested, while 5,888,125 options remain unvested.
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Outstanding Share Options	The following table illustrates the movements in Exit Options during the nine-month period ended September 30, 2024 and for the year ended December 31, 2023. Number of share options Outstanding as of January 1, 2023 2,354,994 Granted during the year 126,664 Forfeited during the year — Outstanding as of December 31, 2023 2,481,658 Exercisable as of December 31, 2023 — Granted during the nine-month period — Forfeited during the nine-month period — Outstanding as of September 30, 2024 2,481,658 Exercisable as of September 30, 2024 —
Summary of Share-based Payments in Administrative Expenses	As a result of the IPO (See Note 1), all the outstanding Exit Options as of September 30, 2024, have vested. The share-based payments during the nine-month periods ended September 30, 2024 and 2023 were recognized in administrative expenses as follow: For the nine-month periods ended September 30, September 30, Options granted under the Plan Ps. 375,280 Ps. 178,157 Exit Options 20,774 124,281 Share-based payments Ps. 396,054 Ps. 302,438

History and activity of the C_3

History and activity of the Company - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Thousands				3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 22, 2024 USD ($) Stores	Feb. 15, 2024 $ / shares shares	Feb. 13, 2024 MXN ($) $ / shares shares	Sep. 30, 2024 MXN ($) Stores	Sep. 30, 2023 MXN ($)	Sep. 30, 2024 MXN ($) Stores $ / shares	Sep. 30, 2023 MXN ($)	Dec. 31, 2023 MXN ($)	Oct. 25, 2023 MXN ($) Stores	Oct. 25, 2023 USD ($) Stores
History and activity of the company [line items]
Net proceeds received			$ 7,812,065
Cost of sales on inventory obsolescence				$ 12,490,108	$ 9,618,847	$ 34,414,213	$ 26,733,603
Class A Common Shares
History and activity of the company [line items]
Initial public offering price | $ / shares						$ 17.5
Major Ordinary Share Transactions | Class A Common Shares
History and activity of the company [line items]
Additional number of shares sold | shares		5,049,088	5,610,098
Initial public offering price | $ / shares		$ 17.5	$ 17.5
Hurricane Otis
History and activity of the company [line items]
Number of stores operated | Stores									54	54
Number of stores closed | Stores									51	51
Impairment loss recognized as other expenses								$ 42,422
Expenses related to theft, debris removal and equipment repairs								7,598
Cost of sales on inventory obsolescence								$ 30,409
Fixed costs on the closed stores									$ 11,818
Maximum liability limit amount									$ 63,197	$ 3,586,750
Hurricane Otis | Subsequent Event
History and activity of the company [line items]
Number of stores reopened | Stores	50
Insurance revenue	$ 0
Mexican Subsidiaries | BBB Foods Limited Partnership
History and activity of the company [line items]
Proportion of ownership interest in subsidiary						99.99%
Mexican Subsidiaries | Lothian Shelf Limited
History and activity of the company [line items]
Proportion of ownership interest in subsidiary						0.01%
BBB Foods Inc.
History and activity of the company [line items]
Number of entities controlled | Stores				2		2

History and activity of the C_4

History and activity of the Company - Summary of Subsidiaries Over Which Control is Exercised, Directly and Indirectly (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
BBB Foods Limited Partnership
History and activity of the company [line items]
Percentage of ownership	100%	100%
Country	Scotland
Functional currency	Mexican peso
Main activity	Intermediate parent
Lothian Shelf Limited
History and activity of the company [line items]
Percentage of ownership	100%	100%
Country	Scotland
Functional currency	Mexican peso
Main activity	Holding Company
Tiendas Tres B, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%
Country	Mexico
Functional currency	Mexican peso
Main activity	Operating company
Tiendas BBB, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%
Country	Mexico
Functional currency	Mexican peso
Main activity	Owner of some trademarks
Desarrolladora Tres B, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%
Country	Mexico
Functional currency	Mexican peso
Main activity	Owner of a piece of land

Risk Management - Additional In

Risk Management - Additional Information (Details) - MXN ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of financial risk management [line items]
Foreign exchange gain (loss)	$ 210,191	$ (145,667)	$ 385,335	$ 403,922
Liquidity Risk
Disclosure of financial risk management [line items]
Amount due to reverse factoring transactions	852,205		$ 852,205		$ 472,950
Exchange Rate Risks
Disclosure of financial risk management [line items]
Foreign exchange, percentage			10%
Foreign exchange gain (loss)			$ 330,363
Santander and HSBC | Liquidity Risk
Disclosure of financial risk management [line items]
Amount due to reverse factoring transactions	559,229		559,229		449,850
Other Financial Institutions | Liquidity Risk
Disclosure of financial risk management [line items]
Amount due to reverse factoring transactions	$ 292,976		$ 292,976		$ 23,100

Risk Management - Summary of Co

Risk Management - Summary of Contractual Maturities of Financial Liabilities According to Maturity Periods (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued expenses	$ 552,826	$ 322,959
Lease liabilities	7,310,246	6,244,222	$ 5,245,442
Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)	1,029,711	1,192,538
Debt with related parties		1,665,422
Interest payable on Promissory Notes		5,087,245
Costs of modification and remeasurement of Promissory Notes		80,244
Accounts payable and accrued expenses	552,826	322,959
Suppliers	7,855,059	7,126,089
Lease liabilities	14,528,047	12,139,278
Total	23,965,643	27,613,775
Up to 1 year | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)	934,020	768,576
Accounts payable and accrued expenses	552,826	322,959
Suppliers	7,855,059	7,126,089
Lease liabilities	1,547,364	1,293,219
Total	10,889,269	9,510,843
More than 1 and up to 3 Years | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)	95,691	423,962
Debt with related parties		1,665,422
Interest payable on Promissory Notes		5,087,245
Costs of modification and remeasurement of Promissory Notes		80,244
Lease liabilities	2,890,004	2,382,138
Total	2,985,695	9,639,011
Over 3 and up to 5 Years | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Lease liabilities	2,474,297	2,062,570
Total	2,474,297	2,062,570
More than 5 years | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Lease liabilities	7,616,382	6,401,351
Total	$ 7,616,382	$ 6,401,351

Risk Management - Summary of Ex

Risk Management - Summary of Exposure to Volatility of Exchange Rate of its Functional Currency Against US Dollar (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2024 MXN ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)
Disclosure of financial risk management [line items]
Financial assets			$ 4,290,892		$ 1,231,491
Exchange Rate Risks
Disclosure of financial risk management [line items]
Financial assets				$ 168,680,767		$ 13,643,181
Financial liabilities				$ (377,286)		$ (287,343,524)
Foreign exchange monetary position	$ 168,303,481	$ (273,700,343)

Risk Management - Summary of _2

Risk Management - Summary of Exchange Rates of Financial Statements for One US Dollar (Details) - Exchange Rate Risks	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of financial risk management [line items]
Average exchange rate	17.7468	17.7859
Closing exchange rate	19.629	17.6195	16.8935

Cash flows information - Disclo

Cash flows information - Disclosure of Transactions not Requiring Use of Cash Flows (Details) - MXN ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Investing activities
Right-of-use assets	$ (1,448,622)	$ (960,197)
Property, furniture, equipment, lease-hold improvements	(71,285)	(463,204)
Initial public offering capitalized costs	(9,525)
Financing activities
Lease liabilities	1,448,622	960,197
Long-term debt	71,285	$ 463,204
Debt with related parties	(4,391)
Accounts payable and accrued expenses	$ 4,391

Cash flows information - Reconc

Cash flows information - Reconciliation of Financing Items (Details) - MXN ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	$ 5,661,905	$ 5,308,028
Increase of new debt (non-cash transactions)	71,285	463,204
Reclassification of debt (non-cash transactions)	(4,391)
Interest payable on Promissory Notes (non-cash)	82,588	459,621
Payment of principal of Promissory Notes	(1,969,602)
Payment of accrued interests of Promissory Notes	(2,955,495)
Amortization of issuance costs	5,697
Payment of debt	(107,557)	(463,437)
Interest payment on debt	(76,691)	(18,077)
Accrued interest on debt	76,691	18,077
Proceeds from Santander and HSBC credit line	58,806	300,314
Finance obtained through supplier finance arrangements	2,385,967	1,334,506
Payments made on reverse factoring transactions	(2,276,588)	(1,328,640)
Exchange fluctuation	50,765	(429,089)
Ending Balance	1,003,650	5,644,507
Promissory Notes Related parties [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	4,340,452	4,276,058
Reclassification of debt (non-cash transactions)	(4,391)
Interest payable on Promissory Notes (non-cash)	76,168	413,254
Payment of principal of Promissory Notes	(1,682,625)
Payment of accrued interests of Promissory Notes	(2,774,333)
Exchange fluctuation	44,729	(388,593)
Ending Balance		4,300,719
Promissory Notes, Third parties (debt) [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	449,716	445,281
Interest payable on Promissory Notes (non-cash)	6,420	46,367
Payment of principal of Promissory Notes	(286,977)
Payment of accrued interests of Promissory Notes	(181,162)
Amortization of issuance costs	5,967
Exchange fluctuation	6,036	(40,496)
Ending Balance		451,152
Financing of transportation and store equipment [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	421,887	248,353
Increase of new debt (non-cash transactions)	71,285	463,204
Payment of debt	(107,557)	(463,437)
Interest payment on debt	(76,691)	(18,077)
Accrued interest on debt	76,691	18,077
Proceeds from Santander and HSBC credit line	58,806	300,314
Ending Balance	444,421	548,434
Supplier finance arrangement [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	449,850	338,336
Finance obtained through supplier finance arrangements	2,385,967	1,334,506
Payments made on reverse factoring transactions	(2,276,588)	(1,328,640)
Ending Balance	$ 559,229	$ 344,202

Property, furniture, equipmen_3

Property, furniture, equipment and lease-hold improvements - Net - Summary of Reconciliation Between Values of Property, furniture, equipment and lease-hold improvements (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	$ 4,606,300	$ 3,164,204	$ 3,164,204
Acquisitions	1,713,682		1,976,703
Disposals	(1,856)		(3,776)
Impairment	(16,354)		(42,422)
Depreciation	(468,985)	(334,184)	(488,409)
Cost	8,055,956		6,380,917
Accumulated depreciation	(2,190,461)		(1,732,195)
Final balance	5,849,141		4,606,300
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	185	259	259
Depreciation	(51)		(74)
Cost	1,481		1,481
Accumulated depreciation	(1,347)		(1,296)
Final balance	134		185
Land
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	871	871	871
Cost	871		871
Final balance	871		871
Transportation Equipment Cars
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	15,143	20,442	20,442
Acquisitions			6,321
Disposals	(417)		(123)
Depreciation	(7,386)		(11,497)
Cost	89,289		98,761
Accumulated depreciation	(81,949)		(83,618)
Final balance	7,340		15,143
Transportation Equipment Trucks
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	431,229	313,219	313,219
Acquisitions	71,285		172,364
Disposals	(1,439)		(3,402)
Depreciation	(49,104)		(50,952)
Cost	667,819		599,230
Accumulated depreciation	(215,848)		(168,001)
Final balance	451,971		431,229
Furniture and Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	57,131	44,235	44,235
Acquisitions	12,989		29,110
Impairment	(8,735)		(8,734)
Depreciation	(7,321)		(7,480)
Cost	115,904		103,320
Accumulated depreciation	(44,370)		(37,455)
Final balance	62,799		57,131
Store Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	904,531	567,115	567,115
Acquisitions	353,677		435,466
Disposals			(7)
Impairment	(4,574)		(4,574)
Depreciation	(99,173)		(93,469)
Cost	1,610,701		1,257,024
Accumulated depreciation	(447,092)		(347,919)
Final balance	1,159,035		904,531
Store Shelving Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	572,331	453,608	453,608
Acquisitions	155,327		149,192
Disposals			(42)
Depreciation	(26,029)		(30,427)
Cost	862,222		706,895
Accumulated depreciation	(160,593)		(134,564)
Final balance	701,629		572,331
Lease-hold Improvements
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	2,468,575	1,633,311	1,633,311
Acquisitions	1,079,796		1,097,423
Impairment			(26,069)
Depreciation	(229,203)		(236,090)
Cost	4,256,381		3,202,654
Accumulated depreciation	(937,213)		(708,010)
Final balance	3,319,168		2,468,575
Computer Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	120,666	97,123	97,123
Acquisitions	39,127		80,218
Impairment	(3,045)		(3,045)
Depreciation	(46,874)		(53,630)
Cost	390,046		350,920
Accumulated depreciation	(274,082)		(227,209)
Final balance	112,919		120,666
Storage Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	35,638	$ 34,021	34,021
Acquisitions	1,481		6,609
Disposals			(202)
Depreciation	(3,844)		(4,790)
Cost	57,662		56,181
Accumulated depreciation	(24,387)		(20,543)
Final balance	33,275		35,638
Molds
Disclosure of detailed information about property, plant and equipment [line items]
Cost	3,580		3,580
Accumulated depreciation	$ (3,580)		$ (3,580)

Property, furniture, equipmen_4

Property, furniture, equipment and lease-hold improvements - Net - Additional Information (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Depreciation of property, furniture, equipment, and lease-hold improvements	$ 468,985	$ 334,184	$ 488,409
Cost of sales recognized in property	91,011	66,244
Sales and administrative expenses	377,974	$ 267,940
Impairment loss	$ 16,354		$ 42,422

Right-of-use assets - Net - Add

Right-of-use assets - Net - Additional Information (Details) - MXN ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of quantitative information about right-of-use assets [line items]
Future cash flows derived from residual value guarantees	$ 0
Expenses related to low-value leased assets and short-term leases	9,837,000	$ 9,574,000
Variable lease payments	0	0
Total cash outflow for lease	1,139,828,000	859,684,000
Depreciation of right-of-use asset	481,244,000	421,872,000	$ 598,031,000
Future cash flows derived from extensions	0	0
Building
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use asset	$ 432,802,000		$ 553,468,000
Building | Bottom of range
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	5 years		5 years
Building | Top of range
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	20 years		20 years
Store Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	10 years		10 years
Depreciation of right-of-use asset	$ 21,393,000		$ 23,870,000
Transportation equipment
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	8 years		8 years
Depreciation of right-of-use asset	$ 27,049,000		$ 20,693,000
Selling, General and Administrative Expense
Disclosure of quantitative information about right-of-use assets [line items]
Expenses related to low-value leased assets and short-term leases	9,837,000	9,574,000
Cost of Sales
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use asset	87,549,000	63,627,000
Sale Expenses
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use asset	$ 393,695,000	$ 358,245,000

Right-of-use assets - Net - Sch

Right-of-use assets - Net - Schedule of Right-of-use Asset (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 5,520,596	$ 4,696,459	$ 4,696,459
Additions	1,450,084		1,422,168
Write-offs	(1,462)
Depreciation	(481,244)	(421,872)	(598,031)
Ending balance	6,487,974		5,520,596
Building
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	5,201,868	4,472,888	4,472,888
Additions	1,354,571		1,282,448
Depreciation	(432,802)		(553,468)
Ending balance	6,123,637		5,201,868
Transportation Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	99,084	55,999	55,999
Additions	66,114		63,778
Write-offs	(1,462)
Depreciation	(27,049)		(20,693)
Ending balance	136,687		99,084
Store Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	219,644	$ 167,572	167,572
Additions	29,399		75,942
Depreciation	(21,393)		(23,870)
Ending balance	$ 227,650		$ 219,644

Financial Instruments by Cate_3

Financial Instruments by Category - Summary of Financial Assets and Liabilities (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Financial assets at amortized cost:
Cash and cash equivalents	$ 1,268,902	$ 1,220,471	$ 1,001,083	$ 984,976
Short term bank deposits	2,963,511	0
Creditors	3,669	0
Derivative financial instruments	7,287	0
Total	4,290,892	1,231,491
Financial liabilities at amortized cost:
Accounts payable and accrued expenses	552,826	322,959
Lease liabilities	7,310,246	6,244,222		$ 5,245,442
Debt	1,003,650	1,321,455
Financial Assets at Amortized Cost
Financial assets at amortized cost:
Cash and cash equivalents	1,268,902	1,220,471
Short term bank deposits	2,963,511	0
Creditors	3,669	0
Sundry debtors	47,523	11,020
Financial assets at fair value
Financial assets at amortized cost:
Derivative financial instruments	7,287	0
Financial Liabilities at Amortized Cost
Financial liabilities at amortized cost:
Debt with related parties	0	4,340,452
Accounts payable and accrued expenses	552,826	322,959
Suppliers	7,855,059	7,126,089
Lease liabilities	7,310,246	6,244,222
Debt	1,003,650	1,321,455
Total	$ 16,721,781	$ 19,355,177

Financial Instruments by Cate_4

Financial Instruments by Category - Summary of Financial Assets and Liabilities (Parenthetical) (Details) $ in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2024 MXN ($)	Sep. 30, 2024 USD ($)	May 08, 2024 USD ($)	Dec. 31, 2023 MXN ($)
Disclosure of detailed information about financial instruments [abstract]
Interest generated by short term bank deposits	$ 48,341
Certificate of deposit accounts	2,621,393	$ 150,000,000
Notional amount			$ (7,000,000)
Financial asset recognized	$ 7,287			$ 0

Financial Instruments by Cate_5

Financial Instruments by Category - Summary of Estimated Carrying Amount and Fair Value of Liabilities Measured at Amortized Costs (Details) - Financial Liabilities at Amortized Cost - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	$ 16,721,781	$ 19,355,177
Carrying Amount
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	0	4,790,168
Fair Value
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	$ 0	$ 4,798,894

Financial Instruments by Cate_6

Financial Instruments by Category - Additional Information (Details)	9 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Transfers between levels of fair value hierarchy	As of September 30, 2024 and December 31, 2023, there were no transfers between the levels of the fair value hierarchy.

Debt with Related Parties - Dis

Debt with Related Parties - Disclosure of Transactions with Related Parties (Details) - MXN ($) $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes		$ 22,313	$ 14,923
Professional fees payable	[1]	209,471	72,307
Total		77,359	429,671
Shareholders
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes		20,800	112,844
Other related parties
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes		53,189	288,686
Professional fees payable		0	1,401
Key management personnel
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes		1,979	10,649
Deferred bonus expense payable		0	11,412
Interest accrued on deferred bonus		1,191	3,604
Close family member of key management
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes		$ 200	$ 1,075
[1] An amount of Ps. 93,075 in IPO services was incurred in the nine-month period ended on September 30, 2024, out of which Ps. 69,806 was recognized as an expense and Ps. 23,269 was capitalized as part of the net proceeds of the new shares.

Debt With Related Parties - D_2

Debt With Related Parties - Disclosure of Balances With Related Parties (Details) - MXN ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Current Liabilities
Deferred bonus payable to related parties	[1]	$ 0	$ 43,161
Other bonus payable		0	35,269
Total		0	78,430
Non-Current Liabilities
Promissory Notes		$ 0	$ 4,340,452
[1] Part of this payment was deferred and accrued interest at a rate from 10 % to 15 % and was paid as a result of the IPO. See Note 4.1 and the corresponding interest in Note 9.1.

Debt With Related Parties - D_3

Debt With Related Parties - Disclosure of Balances With Related Parties (Parenthetical) (Details)	9 Months Ended
	Sep. 30, 2024
Bottom of range
Disclosure of transactions between related parties [line items]
Deferred and accrued interest rate	10%
Top of range
Disclosure of transactions between related parties [line items]
Deferred and accrued interest rate	15%

Debt With Related Parties - D_4

Debt With Related Parties - Disclosure of Debt Related to the Promissory Notes (Details) $ in Thousands, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)	May 08, 2024 USD ($)	Dec. 31, 2023 USD ($)
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		$ 0	$ 449,716
Principal amount				$ 7,000,000
Total of long-term debt		$ 88,273	577,318
Maturity		1 year and for more than one year
Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes	[1]				$ 100,397,329
Principal amount	[2]		1,665,422
Accrued Interest Payable	[2]		2,675,030
Total of long-term debt	[2]		4,340,452
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		$ 0	4,178,912
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 4,158,458		$ 94,747,329	[1]
Currency			US$
Principal amount	[2]		$ 1,592,780
Accrued Interest Payable	[2]		2,565,678
Total of long-term debt	[2]		$ 4,158,458
Interest Rate			14%		14%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 213,387
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 179,245		$ 5,000,000	[1]
Currency			US$
Principal amount	[2]		$ 70,953
Accrued Interest Payable	[2]		108,292
Total of long-term debt	[2]		$ 179,245
Interest Rate			15%		15%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 17,867
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		$ 0	$ 2,749		$ 650,000	[1]
Currency			US$
Principal amount	[2]		$ 1,689
Accrued Interest Payable	[2]		1,060
Total of long-term debt	[2]		$ 2,749
Interest Rate			14%		14%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.

Debt With Related Parties - Add

Debt With Related Parties - Additional Information (Details) $ in Thousands						9 Months Ended
		Oct. 23, 2023 USD ($)	Jun. 30, 2020 USD ($)	Aug. 09, 2017 USD ($)	Nov. 30, 2016 USD ($)	Sep. 30, 2024 MXN ($)	Sep. 30, 2023 MXN ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2023 MXN ($)
Disclosure of transactions between related parties [line items]
Senior notes						$ 0				$ 449,716
Key management personnel compensation						577,496	$ 399,669
Related parties
Disclosure of transactions between related parties [line items]
Senior notes	[1]							$ 100,397,329,000
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes						0				4,178,912
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						0		$ 94,747,329,000	[1]	$ 4,158,458
Interest Rate								14%		14%
Senior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes						0				$ 20,454
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes						0				213,387
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						0		$ 5,000,000,000	[1]	$ 179,245
Interest Rate								15%		15%
2017 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes						0				$ 34,142
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes						0				17,867
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						0		$ 650,000,000	[1]	$ 2,749
Interest Rate								14%		14%
2020 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes						0				$ 15,118
BBB Foods Inc. | Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		$ 4,100,000			$ 94,747,329
Interest Rate					14%
Extended maturity date		Dec. 31, 2026
Advisory fee		$ 400,000
BBB Foods Inc. | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						0				1,122,056
Percentage of principal amount due					99.50%
BBB Foods Inc. | Senior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Percentage of principal amount due					0.50%
BBB Foods Inc. | 2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes				$ 5,000,000
Original term of debt				9 years
Interest Rate				15%
Extended maturity date		Dec. 31, 2026
Additional payments		$ 230,000
BBB Foods Inc. | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						0				59,748
Percentage of principal amount due				84%
BBB Foods Inc. | 2017 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Percentage of principal amount due				16%
BBB Foods Inc. | 2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes			$ 650,000
Original term of debt			6 years
Interest Rate			14%
BBB Foods Inc. | 2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes						$ 0				$ 2,749
Percentage of principal amount due			15.40%
BBB Foods Inc. | 2020 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Percentage of principal amount due			84.60%
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$.

Debt With Related Parties - D_5

Debt With Related Parties - Disclosure of Amounts Outstanding Under Notes (Details) $ in Thousands, $ in Thousands		Sep. 30, 2024 MXN ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2023 MXN ($)
Disclosure of transactions between related parties [line items]
Senior notes		$ 0			$ 449,716
Related parties
Disclosure of transactions between related parties [line items]
Senior notes	[1]		$ 100,397,329
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			4,178,912
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	94,747,329	[1]	4,158,458
Senior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes		0			20,454
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			213,387
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	5,000,000	[1]	179,245
2017 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes		0			34,142
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			17,867
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	$ 650,000	[1]	2,749
2020 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes		$ 0			$ 15,118
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$.

Debt With Related Parties - D_6

Debt With Related Parties - Disclosure of Related Parties (Details) $ in Thousands		Sep. 30, 2024 MXN ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2023 MXN ($)	Oct. 23, 2023 USD ($)	Jun. 30, 2020 USD ($)	Aug. 09, 2017 USD ($)	Nov. 30, 2016 USD ($)
Disclosure of transactions between related parties [line items]
Senior notes		$ 0			$ 449,716
Related parties
Disclosure of transactions between related parties [line items]
Senior notes	[1]		$ 100,397,329,000
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			4,178,912
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	94,747,329,000	[1]	4,158,458
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			213,387
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	5,000,000,000	[1]	179,245
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes		0			17,867
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0	$ 650,000,000	[1]	2,749
BBB Foods Inc. shareholders | Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes						$ 4,100,000			$ 94,747,329
BBB Foods Inc. shareholders | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			1,122,056
BBB Foods Inc. shareholders | 2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes								$ 5,000,000
BBB Foods Inc. shareholders | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			59,748
BBB Foods Inc. shareholders | 2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes							$ 650,000
BBB Foods Inc. shareholders | 2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			2,749
Investment fund related to QSBBB | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			3,035,234
Key management personnel | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			1,168
Key management personnel | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			104,559
Close family member of key management | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		0			10,670
Other related parties | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		$ 0			$ 4,268
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$.

Debt With Related Parties - D_7

Debt With Related Parties - Disclosure of Key Management Personnel Compensation (Details) - MXN ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of transactions between related parties [abstract]
Key management personnel compensation, share-based payments	$ 396,054	$ 302,438
Key management personnel compensation, short-term employee benefits	181,442	85,819
Key management personnel compensation, deferred bonus	0	11,412
Key management personnel compensation, Total	$ 577,496	$ 399,669

Debt - Summary of Debt (Details

Debt - Summary of Debt (Details) - MXN ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Short-term debt:
Short-term financing of transportation and store equipment		$ 115,197	$ 112,142
Supplier finance arrangement	[1],[2]	559,229	449,850
Credit Lines Short Term Debt	[2],[3]	240,951	182,145
Total of short-term debt		915,377	744,137
Long-term debt:
Long-term financing of transportation and store equipment		88,273	127,602
Promissory Notes		0	449,716
Total of long-term debt		88,273	577,318
Total debt:		$ 1,003,650	$ 1,321,455
[1] According to an Agreement signed with Santander, the Company’s liability related to the accounts payable factored by its suppliers was allowed to be for an aggregate amount of up to Ps. 500,000 . As of September 30, 2024 and December 31, 2023, the Company had Ps. 181,229 and Ps. 284,080 , respectively, available under this Agreement. According to the HSBC Agreement, the Company´s liability to HSBC related to the supplier finance arrangement and the credit line for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did not have an outstanding balance under the credit line; however, as of September 30, 2024, the Company had an outstanding balance under the credit line of Ps. 110,000 . Consequently, as of September 30, 2024 and December 31, 2023, the Company had a total available amount of Ps. 99,542 and Ps. 216,070 , respectively. The Company’s liability to Santander related to the credit line had an aggregate amount of up to Ps. 100,000 . On December 4, 2023, the Company increased the aggregate amount of the credit line up to Ps. 300,000 . As of September 30, 2024 and December 31, 2023, the Company had an available credit line amount of Ps. 169,049 and Ps. 117,855 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement (leased contracts) with Santander for an amount of up to Ps. 200,000 .

Debt - Summary of Debt (Parenth

Debt - Summary of Debt (Parenthetical) (Details) - MXN ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 04, 2023
Santander
Schedule of debt [line items]
Available amount of accounts payable	$ 181,229	$ 284,080
Available amount related to credit line	169,049	117,855
HSBC
Schedule of debt [line items]
Aggregate amount related to credit line	450,000
Credit line amount outstanding	110,000
Outstanding balance related to supplier finance arrangement	99,542	$ 216,070
Top of range | Santander
Schedule of debt [line items]
Aggregate amount of accounts payable	500,000
Aggregate amount related to credit line	$ 100,000		$ 300,000
Additional amount related to credit line			$ 200,000

Debt - Summary of Short Term an

Debt - Summary of Short Term and Long Term Debt (Details) - MXN ($) $ in Thousands		9 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Schedule of debt [line items]
Remaining contract period		1 year and for more than one year
Total debt:		$ 1,003,650	$ 1,321,455
Long-term debt		88,273	577,318
Total short term debt		915,377	744,137
Transportation and store equipment pledged as collateral [member]
Schedule of debt [line items]
Total debt:		1,003,650	871,739
Long-term debt		88,273	127,602
Total short term debt		$ 915,377	744,137
Banco Mercantil del Norte | Transportation equipment
Schedule of debt [line items]
Remaining contract period	[1]	1
Total debt:		$ 149	149
Banco Mercantil del Norte | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate		13.20%
Banco Mercantil del Norte | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate		14.99%
Daimler Chrysler Financial Services | Transportation equipment
Schedule of debt [line items]
Remaining contract period	[1]	1
Total debt:		$ 114,532	111,551
Daimler Chrysler Financial Services | Transportation equipment 1
Schedule of debt [line items]
Remaining contract period	[1]	3
Total debt:		$ 87,717	127,602
Daimler Chrysler Financial Services | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate		12.20%
Daimler Chrysler Financial Services | Bottom of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate		12.30%
Daimler Chrysler Financial Services | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate		12.90%
Daimler Chrysler Financial Services | Top of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate		12.90%
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Transportation equipment
Schedule of debt [line items]
Effective rate		9.43%
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Transportation equipment 1
Schedule of debt [line items]
Remaining contract period	[1]	1
Total debt:		$ 13	13
TOYOTA Financial Services | Transportation equipment
Schedule of debt [line items]
Effective rate		11.99%
TOYOTA Financial Services | Transportation equipment 1
Schedule of debt [line items]
Remaining contract period	[1]	1
Total debt:			70
Grupo Financiero HSBC | HSBC credit line
Schedule of debt [line items]
Effective rate		3.25%
Remaining contract period	[1]	1
Total debt:		$ 110,000
Baliequipment Sa D | Cooling equipment
Schedule of debt [line items]
Effective rate		12.98%
Remaining contract period	[1]	1
Total debt:			236
ALD Market Innovation | Cooling equipment
Schedule of debt [line items]
Effective rate		10%
Remaining contract period	[1]	1
Total debt:		$ 503
ALD Market Innovation | Cooling equipment 1
Schedule of debt [line items]
Effective rate		10%
Remaining contract period	[1]	2
Total debt:		$ 556
Grupo Financiero Santander | Transportation equipment
Schedule of debt [line items]
Effective rate		12.99%
Grupo Financiero Santander | Transportation equipment 1
Schedule of debt [line items]
Remaining contract period	[1]	1
Total debt:			123
Grupo Financiero Santander | Santander credit line
Schedule of debt [line items]
Effective rate		2%
Remaining contract period	[1]	1
Total debt:		$ 130,951	182,145
Supplier Finance Arrangement | HSBC
Schedule of debt [line items]
Total debt:		240,458	233,930
Supplier Finance Arrangement | Santander
Schedule of debt [line items]
Total debt:		$ 318,771	$ 215,920
[1] Relates to the remaining period of the contract. Nevertheless, multiple contracts are included in each row. In addition, the value of the contract for 1 year and for more than one year is included.

Debt - Summary of Short Term _2

Debt - Summary of Short Term and Long Term Debt (Parenthetical) (Details)	9 Months Ended
	Sep. 30, 2024
Debt [abstract]
Maturity	1 year and for more than one year

Debt - Summary of Debt Under Pr

Debt - Summary of Debt Under Promissory Notes (Details) $ in Thousands, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)	May 08, 2024 USD ($)	Dec. 31, 2023 USD ($)
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		$ 0	$ 449,716
Principal				$ 7,000,000
Total		$ 88,273	577,318
Maturity		1 year and for more than one year
Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes	[1]				$ 115,397,329
Principal	[2]		279,209
Accrued Interest Payable	[2]		170,507
Total	[2]		449,716
Senior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		$ 0	$ 4,178,912
Senior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes	[1]				$ 94,747,329
Currency			US$
Principal	[2]		$ 7,834
Accrued Interest Payable	[2]		12,620
Total	[2]		$ 20,454
Interest Rate			14%		14%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
2017 Junior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		0	$ 213,387
2017 Junior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes	[1]				$ 5,000,000
Currency			US$
Principal	[2]		$ 13,515
Accrued Interest Payable	[2]		20,627
Total	[2]		$ 34,142
Interest Rate			15%		15%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
2020 Junior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		$ 0	$ 17,867
2020 Junior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes	[1]				$ 650,000
Currency			US$
Principal	[2]		$ 9,291
Accrued Interest Payable	[2]		5,827
Total	[2]		$ 15,118
Interest Rate			14%		14%
Maturity			Dec 2026
Guarantee	[3]		Guaranteed
Convertible Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes	[1]				$ 15,000,000
Currency			US$
Principal	[2]		$ 248,569
Accrued Interest Payable	[2]		131,433
Total	[2]		$ 380,002
Interest Rate			14%		14%
Maturity			Nov 2026
Guarantee	[3]		Guaranteed
[1] Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (See Note 9). On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.

Debt - Additional Information (

Debt - Additional Information (Details)					9 Months Ended	12 Months Ended
	Feb. 16, 2024 MXN ($)	Feb. 16, 2024 USD ($)	Feb. 03, 2021 USD ($)	Nov. 20, 2020 USD ($)	Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)	Sep. 30, 2024 $ / shares	Feb. 14, 2024 MXN ($)
Schedule of debt [line items]
Promissory note maturity date					1 year and for more than one year
Conversion price | $ / shares							$ 86.25
Derivative value						$ 0		$ 0
Promissory Notes
Schedule of debt [line items]
Repayments of promissory notes payable	$ 396,485	$ 23,229,744			$ 468,139,000
Promissory Notes Payable Outstanding						$ 449,716,000
First Junior Convertible Promissory Note
Schedule of debt [line items]
Convertible promissory note amount				$ 7,500,000
Maturity term of years					6 years
Promissory note maturity date					November 20, 2026
Annual interest rate					14%
Second Junior Convertible Promissory Note
Schedule of debt [line items]
Convertible promissory note issuance date			Feb. 03, 2021
Convertible promissory note amount			$ 7,500,000
Issuance cost			$ 112,500
Maturity term of years					6 years
Promissory note maturity date					November 20, 2026
Annual interest rate					14%

Lease Liabilities - Summary of

Lease Liabilities - Summary of Lease Liabilities (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Lease liabilities [abstract]
Current	$ 620,019	$ 537,515
Non-current	6,690,227	5,706,707
Total lease liabilities	$ 7,310,246	$ 6,244,222	$ 5,245,442

Lease Liabilities - Schedule of

Lease Liabilities - Schedule of Carring Amount and Movements of Lease Liabilities (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	$ 6,244,222	$ 5,245,442	$ 5,245,442
New leases	1,450,084		1,422,168
Interest expense	757,618	526,566	762,872
Write-offs	(1,850)
Payment of leases	(1,139,828)		(1,186,260)
Ending balance	7,310,246		6,244,222
Building
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	6,031,621	5,092,225	5,092,225
New leases	1,354,571		1,282,448
Interest expense	725,331		728,878
Payment of leases	(1,011,129)		(1,071,930)
Ending balance	7,100,394		6,031,621
Transportation Equipment
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	89,459	47,234	47,234
New leases	66,114		63,778
Interest expense	14,305		9,689
Write-offs	(1,850)
Payment of leases	(39,970)		(31,242)
Ending balance	128,058		89,459
Store Equipment
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	123,142	$ 105,983	105,983
New leases	29,399		75,942
Interest expense	17,982		24,305
Payment of leases	(88,729)		(83,088)
Ending balance	$ 81,794		$ 123,142

Lease Liabilities - Schedule _2

Lease Liabilities - Schedule of Lease Expense Recognized in Profit or Loss (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of quantitative information about right-of-use assets [abstract]
Depreciation expense of right-of-use assets	$ 481,244	$ 421,872	$ 598,031
Interest expense on lease liabilities	757,618	526,566	$ 762,872
Expense relating to leases of low-value assets and short-term leases (included in administrative expenses)	9,837	9,574
Total amount recognized in profit or loss	$ 1,248,699	$ 958,012

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - MXN ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of income tax [line items]
Statutory rate of income tax			30%
Deferred tax assets net	$ 260,012	$ 102,473	$ 260,012	$ 102,473
Tax profit (loss)	$ (323,472)	$ 226,260	$ (621,026)	$ 17,666
Tiendas BBB
Schedule of income tax [line items]
Statutory rate of income tax			0%
Desarrolladora Tres B
Schedule of income tax [line items]
Statutory rate of income tax			39%
Tiendas Tres B
Schedule of income tax [line items]
Statutory rate of income tax			60%

Cost and Expenses by Nature - S

Cost and Expenses by Nature - Summary of Cost of Sales (Details) - MXN ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disclosure of attribution of expenses by nature to their function [line items]
Depreciation of right-of-use asset			$ 481,244	$ 421,872	$ 598,031
Cost of sales	$ 12,490,108	$ 9,618,847	34,414,213	26,733,603
Cost of Sales
Disclosure of attribution of expenses by nature to their function [line items]
Cost of merchandise and logistic costs			34,235,653	26,603,732
Depreciation of property, furniture, equipment, and lease-hold improvements			91,011	66,244
Depreciation of right-of-use asset			87,549	63,627
Cost of sales			$ 34,414,213	$ 26,733,603

Cost and Expenses by Nature -_2

Cost and Expenses by Nature - Summary of Sales and Administrative Expenses (Details) - MXN ($) $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Expenses by nature [abstract]
Personnel expenses		$ 2,791,671	$ 2,268,607
Depreciation and amortization		773,526	628,175
Cash-in-transit services, surveillance and maintenance		492,480	401,465
Energy, fuel, and lubricants		387,400	300,823
Shared-based payments (1)	[1]	396,054	302,438
Advertising		122,773	107,537
Other taxes and rights		123,499	97,281
Professional services (2)	[2]	209,471	72,307
Other		338,135	285,541
Total sales and administrative expenses		$ 5,635,009	$ 4,464,174
[1] The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157 , respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281 , respectively, in respect of Exit Options. (See Note 17). An amount of Ps. 93,075 in IPO services was incurred in the nine-month period ended on September 30, 2024, out of which Ps. 69,806 was recognized as an expense and Ps. 23,269 was capitalized as part of the net proceeds of the new shares.

Cost and Expenses by Nature -_3

Cost and Expenses by Nature - Summary of Sales and Administrative Expenses (Parenthetical) (Details) - MXN ($) $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	[1]	$ 396,054	$ 302,438
IPO related services incurred		93,075
Expense recognized for IPO related services		69,806
Net proceeds to be capitalized from issuance of shares due to IPO		23,269
Options granted
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment		375,280	178,157
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment		$ 20,774	$ 124,281
[1] The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157 , respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281 , respectively, in respect of Exit Options. (See Note 17).

Financial costs - Net - Summary

Financial costs - Net - Summary of Financial (Costs) Income (Details) - MXN ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financial income:
Interest income			$ 43,625	$ 12,866
Interest generated by short term bank deposits			48,341
Gain on fair value valuation of derivative financial instrument			7,287
Other commissions			10,248	7,644
Financial income	$ 47,642	$ 7,388	109,501	20,510
Financial costs:
Interest cost on lease liabilities			(757,618)	(526,566)	$ (762,872)
Interest cost on Promissory Notes			(82,588)	(459,621)
Interest on bonus payable to related parties			(1,191)	(3,604)
Reverse factoring and other commissions			(18,754)	(3,154)
Interest cost on credit lines			(41,591)
Interest cost on financing of transportation and store equipment			(22,313)	(14,923)
Financial costs	(286,930)	(298,527)	(924,055)	(1,007,868)
Exchange rate fluctuation:
Gain for exchange rate fluctuation			444,415	440,447
Loss for exchange rate fluctuation			(59,080)	(36,525)
Exchange rate fluctuation	$ 210,191	$ (145,667)	385,335	403,922
Financial costs - Net			$ (429,219)	$ (583,436)

Capital stock - Summary of Capi

Capital stock - Summary of Capital Stock (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Disclosure of classes of share capital [abstract]
Number of shares	112,200,752	84,150,261
Capital Stock (Note 15)	$ 8,283,347	$ 471,282

Capital stock - Summary of Ca_2

Capital stock - Summary of Capital Stock (Parenthetical) (Details)		9 Months Ended	12 Months Ended
	Feb. 13, 2024 shares	Sep. 30, 2024 shares	Dec. 31, 2023 shares
Disclosure of classes of share capital [line items]
Number of shares		112,200,752	84,150,261
Shares issued for initial public offering		28,050,491
Major Ordinary Share Transactions
Disclosure of classes of share capital [line items]
Share split			3
Number of shares			28,050,087
Class A Common Shares
Disclosure of classes of share capital [line items]
Number of shares		38,709,677	12,000,000
Shares issued for initial public offering	28,050,491	28,050,491

Capital Stock - Summary of Shar

Capital Stock - Summary of Shares Outstanding and Total Value for Each Class (Details) - shares		9 Months Ended
	Feb. 13, 2024	Sep. 30, 2024
Disclosure of classes of share capital [line items]
Number of shares issued, Begining Balance		84,150,261
Shares issued for initial public offering		28,050,491
Number of shares issued, Ending Balance		112,200,752
Class A
Disclosure of classes of share capital [line items]
Number of shares issued, Begining Balance		12,000,000
Share reorganization		(1,340,814)
Shares issued for initial public offering	28,050,491	28,050,491
Number of shares issued, Ending Balance		38,709,677
Class B
Disclosure of classes of share capital [line items]
Number of shares issued, Begining Balance		33,075,000
Share reorganization		(27,875,000)
Shares issued for initial public offering		0
Number of shares issued, Ending Balance		5,200,000
Class C
Disclosure of classes of share capital [line items]
Share reorganization		68,291,075
Shares issued for initial public offering		0
Number of shares issued, Ending Balance		68,291,075
Class D
Disclosure of classes of share capital [line items]
Number of shares issued, Begining Balance		25,714,284
Share reorganization		(25,714,284)
Shares issued for initial public offering		0
Number of shares issued, Ending Balance		0
Class E
Disclosure of classes of share capital [line items]
Number of shares issued, Begining Balance		13,360,977
Share reorganization		(13,360,977)
Shares issued for initial public offering		0
Number of shares issued, Ending Balance		0

Capital Stock - Summary of Sh_2

Capital Stock - Summary of Share Split of Common Shares (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Disclosure of classes of share capital [line items]
Number of shares	112,200,752	84,150,261
Total value	$ 8,283,347	$ 471,282
Class A
Disclosure of classes of share capital [line items]
Number of shares	38,709,677	12,000,000
Total value	$ 7,812,065	$ 0
Class B
Disclosure of classes of share capital [line items]
Number of shares	5,200,000	33,075,000
Total value	$ 19,569	$ 124,470
Class C
Disclosure of classes of share capital [line items]
Number of shares	68,291,075
Total value	$ 451,713
Class D
Disclosure of classes of share capital [line items]
Number of shares	0	25,714,284
Total value	$ 0	$ 163,904
Class E
Disclosure of classes of share capital [line items]
Number of shares	0	13,360,977
Total value	$ 0	$ 182,908

Capital Stock - Summary of Sh_3

Capital Stock - Summary of Share Split of Common Shares (Parenthetical) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class A
Disclosure of classes of share capital [line items]
Initial public offering price	$ 17.5
Class C
Disclosure of classes of share capital [line items]
Unissued reserved shares		15,000,000

Capital Stock - Summary of Tota

Capital Stock - Summary of Total Value of Class A Common Shares (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 MXN ($)
Disclosure of classes of share capital [line items]
Value Class A Common Shares as of January 1, 2024	$ 471,282
Value Class A Common Shares as of September 30, 2024	8,283,347
Class A
Disclosure of classes of share capital [line items]
Value Class A Common Shares as of January 1, 2024	0
Proceeds from initial public offering	8,386,992
Underwriting fees and incremental and direct costs	(574,927)
Value Class A Common Shares as of September 30, 2024	$ 7,812,065

Earnings (loss) per share - Sch

Earnings (loss) per share - Schedule of Information on Earnings (Loss) Per Share and Number of Shares Used in Calculations of Basic Loss Per Share (Details) - MXN ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings per share [line items]
Net income available to common stockholders (diluted)	$ 258,008		$ 358,401
Weighted average class A shares (Note 16)	112,200,752		107,798,668
Diluted weighted average common shares	142,254,384		137,894,806
Net profit (loss) for the period	$ 257,600	$ (339,051)	$ 357,993	$ (209,169)
Basic earnings per share	$ 2.3		$ 3.32
Diluted earnings per share	$ 1.81		$ 2.6
Class A Shares
Earnings per share [line items]
Weighted average class A shares (Note 16)		12,000,000		12,000,000
Net profit (loss) for the period		$ (339,051)		$ (209,169)
Basic earnings per share		$ (28.25)		$ (17.43)
Diluted earnings per share		$ (28.25)		$ (17.43)

Earnings (loss) per share - S_2

Earnings (loss) per share - Schedule of Information on Earnings (Loss) Per Share and Number of Shares Used in Calculations of Basic Loss Per Share (Parenthetical) (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 shares	Sep. 30, 2023 shares	Sep. 30, 2024 shares	Sep. 30, 2023 shares	Dec. 31, 2023
Earnings per share [line items]
Weighted average number of ordinary shares	112,200,752		107,798,668
Major Ordinary Share Transactions
Earnings per share [line items]
Share split					3
Class A Shares
Earnings per share [line items]
Share split			3	3
Weighted average number of ordinary shares		12,000,000		12,000,000
Total weighted average number of ordinary shares		4,000,000		4,000,000

Earnings (loss) per share - Add

Earnings (loss) per share - Additional Information (Details) - Class C Shares	9 Months Ended
	Sep. 30, 2024 shares
Earnings per share [line items]
Potentially dilutive effects of all instruments on weighted average number of shares	14,145,408
Share split	3

Share-based Payments - Summary

Share-based Payments - Summary of Outstanding Share Options (Details) - Option	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding, Beginning balance	11,663,750	9,788,750
Number of share options, Granted during the year	0	2,090,000
Number of share options, Forfeited during the year		(215,000)
Number of share options outstanding, Ending balance	11,663,750	11,663,750
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding, Beginning balance	2,481,658	2,354,994
Number of share options, Granted during the year		126,664
Number of share options outstanding, Ending balance	2,481,658	2,481,658

Share-based Payments - Addition

Share-based Payments - Additional information (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024 Option $ / shares	Dec. 31, 2023 Option	Dec. 31, 2022 Option
Share options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted	0	2,090,000
Number of share options	11,663,750	11,663,750	9,788,750
Number of outstanding options vested	5,775,625
Number of outstanding options unvested	5,888,125
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares	$ 0.01
Number of outstanding options granted		126,664
Number of share options	2,481,658	2,481,658	2,354,994
Exit options | Class C Share Capital
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares	$ 0.01

Share-based Payments - Summar_2

Share-based Payments - Summary of Share-based Payments in Administrative Expenses (Details) - MXN ($) $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	[1]	$ 396,054	$ 302,438
Options granted under the Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment		375,280	178,157
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment		$ 20,774	$ 124,281
[1] The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157 , respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281 , respectively, in respect of Exit Options. (See Note 17).

Correction of an error - Additi

Correction of an error - Additional Information (Details) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Earnings per share [line items]
Diluted weighted average common shares	142,254,384	137,894,806
Diluted earnings per share	$ 1.81	$ 2.6
Previously stated
Earnings per share [line items]
Diluted weighted average common shares	136,283,972	131,924,394
Diluted earnings per share	$ 1.89	$ 2.72

Submission

Submission	Feb. 03, 2025
Submission [Line Items]
Central Index Key	0001978954
Registrant Name	BBB Foods Inc.
Form Type	F-1
Submission Type	F-1
Fee Exhibit Type	EX-FILING FEES

Offerings

Offerings - Offering: 1	Feb. 03, 2025 USD ($)
Offering:
Fee Previously Paid	false
Rule 457(a)	true
Security Type	Equity
Security Class Title	Class Acommon shares,no par value
Amount Registered	20,125,000
Proposed Maximum Offering Price per Unit	30.55
Maximum Aggregate Offering Price	$ 614,818,750
Fee Rate	0.01531%
Amount of Registration Fee	$ 94,128.75
Offering Note	(1) Includes Class A common shares subject to the underwriters’ option to purchase additional Class A common shares. (2) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the U.S. Securities Act of 1933, as amended, based on the average reported high and low prices of the registrant’s Class A common shares on the New York Stock Exchange on January 31 , 2025, which was $30.55 per Class A common share.

Fees Summary

Fees Summary	Feb. 03, 2025 USD ($)
Fees Summary [Line Items]
Total Offering	$ 614,818,750
Previously Paid Amount	0
Total Fee Amount	94,128.75
Total Offset Amount	0
Net Fee	$ 94,128.75