BBB Foods (TBBB) F-1/A 5 Feb 25 Registration statement (foreign) (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2024
Document Information [Line Items]
Document Type	F-1/A
Entity Central Index Key	0001978954
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Registrant Name	BBB Foods Inc.
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, Postal Zip Code	10168
Entity Address, State or Province	NY
Contact Personnel Name	Cogency Global Inc.
City Area Code	(212)
Local Phone Number	947-7200

Consolidated Statements of Fina

Consolidated Statements of Financial Position - MXN ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents		$ 1,268,902	$ 1,220,471	$ 984,976
Short term bank deposits		2,963,511
Creditors		3,669
Derivative financial instruments		7,287
Sundry debtors		47,523	11,020	19,885
VAT receivable		1,061,873	731,186	609,581
Advanced payments		134,846	72,998	53,155
Inventories		2,524,631	2,357,485	1,931,605
Total current assets		8,012,242	4,393,160	3,599,202
Non-current assets:
Guarantee deposits		37,949	33,174	27,741
Property, furniture, equipment, and lease-hold improvements - Net		5,849,141	4,606,300	3,164,204
Right-of-use assets - Net		6,487,974	5,520,596	4,696,459
Intangible assets - Net		6,794	6,771	8,241
Deferred income tax		494,588	403,801	299,060
Total non-current assets		12,876,446	10,570,642	8,195,705
Total assets		20,888,688	14,963,802	11,794,907
Current liabilities:
Suppliers		7,855,059	7,126,089	5,390,192
Accounts payable and accrued expenses		552,826	322,959	273,731
Income tax payable		43,350	2,326	73,304
Bonus payable to related parties			78,430	43,834
Short-term debt		915,377	744,137	491,236
Lease liabilities		620,019	537,515	417,307
Employees' statutory profit sharing payable		164,062	140,485	114,798
Total current liabilities		10,150,693	8,951,941	6,804,402
Non-current liabilities:
Debt with related parties	[1]		4,340,452	4,276,058
Bonus payable to related parties			0	44,528
Long-term debt		88,273	577,318	540,734
Lease liabilities		6,690,227	5,706,707	4,828,135
Employee benefits		28,231	22,232	14,311
Total non-current liabilities		6,806,731	10,646,709	9,703,766
Total liabilities		16,957,424	19,598,650	16,508,168
Stockholders' equity:
Capital Stock		8,283,347	471,282	471,282
Reserve for share-based payments		1,247,755	851,701	467,135
Cumulative losses		(5,599,838)	(5,957,831)	(5,651,678)
Total stockholders' equity		3,931,264	(4,634,848)	(4,713,261)
Total liabilities and stockholders' equity		$ 20,888,688	$ 14,963,802	$ 11,794,907
[1] Corresponds to Promissory Notes

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss - 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	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [line items]
Revenue from sales of merchandise	$ 14,807,698	$ 11,399,566	$ 41,014,985	$ 31,694,573	$ 43,987,803	$ 32,472,577	$ 23,032,275
Sales of recyclables	26,108	25,609	77,416	68,282	90,656	107,820	58,906
Total revenue	14,833,806	11,425,175	41,092,401	31,762,855	44,078,459	32,580,397	23,091,181
Cost of sales	(12,490,108)	(9,618,847)	(34,414,213)	(26,733,603)	(37,038,542)	(27,655,643)	(19,655,090)
Gross profit	2,343,698	1,806,328	6,678,188	5,029,252	7,039,917	4,924,754	3,436,091
Sales expenses	(1,498,500)	(1,218,570)	(4,208,458)	(3,431,030)	(4,822,912)	(3,460,840)	(2,422,688)
Administrative expenses	(494,399)	(374,347)	(1,426,551)	(1,033,144)	(1,386,929)	(952,090)	(623,874)
Other (expense) income - net	1,770	(2,865)	7,066	692	(36,213)	8,445	4,524
Operating profit	352,569	210,546	1,050,245	565,770	793,863	520,269	394,053
Financial income	47,642	7,388	109,501	20,510	26,069	19,840	7,988
Financial costs	(286,930)	(298,527)	924,055	1,007,868	(1,527,107)	(1,168,786)	(1,004,535)
Exchange rate fluctuation	210,191	(145,667)	385,335	403,922	606,270	264,930	(122,368)
Financial costs - net	(29,097)	(436,806)	(429,219)	(583,436)	(894,768)	(884,016)	(1,118,915)
Profit (loss) before income tax	323,472	(226,260)	621,026	(17,666)	(100,905)	(363,747)	(724,862)
Income tax expense	(65,872)	(112,791)	(263,033)	(191,503)	(205,248)	(201,363)	(91,812)
Consolidated net profit (loss) for the period	$ 257,600	(339,051)	$ 357,993	(209,169)	$ (306,153)	$ (565,110)	$ (816,674)
Basic earnings (loss) per share	$ 2.3		$ 3.32		$ (25.51)	$ (47.09)	$ (68.06)
Diluted earnings (loss) per share	$ 1.81		$ 2.6		$ (25.51)	$ (47.09)	$ (68.06)
Basic	112,200,752		107,798,668
Diluted	142,254,384		137,894,806
Class A Shares
Earnings per share [line items]
Consolidated net profit (loss) for the period		$ (339,051)		$ (209,169)
Basic earnings (loss) per share		$ (28.25)		$ (17.43)
Diluted earnings (loss) per share		$ (28.25)		$ (17.43)
Basic		12,000,000		12,000,000	12,000,000	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, 2021	$ (4,451,940)	$ 471,282	$ (5,086,568)	$ 163,346
Net profit (loss) for the period	(565,110)		(565,110)
Share - based payments	303,789			303,789
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	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, 2022	(4,713,261)	471,282	(5,651,678)	467,135
Net profit (loss) for the period	(306,153)		(306,153)
Share - based payments	384,566			384,566
Equity (Previously stated [member]) at Dec. 31, 2023	(4,713,261)		(5,651,678)	467,135
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	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		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Profit (loss) before income tax	$ 621,026	$ (17,666)	$ (100,905)	$ (363,747)	$ (724,862)
Adjustments for:
Depreciation of property, furniture, equipment, and lease-hold improvements (Note 6)	468,985	334,184	488,409	297,743	212,829
Depreciation of right-of-use assets (Note 7)	481,244	421,872	598,031	484,916	315,358
Amortization of intangible assets	1,857	1,990	2,655	2,395	1,967
Impairment of property and equipment (Note 9)	16,354		42,422
Employee benefits	5,999	0	3,873	3,631	6,016
Interest payable on Promissory Notes and Convertible Notes (Note 5)	82,588	459,621
Interest payable on Promissory Notes (Note 7)			619,779	615,592	537,411
Interest expense on lease liabilities (Note 11)	757,618	526,566	762,872	507,875	440,678
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)	0
Interests and commissions from credit lines	54,378	0
Gain on termination of lease agreements	(387)	0
Interest on debt and bonus payable to related parties			29,747	45,319	26,446
Loss related to modification and remeasurement of Promissory Notes (Note 19)			84,236
Finance income	(109,501)	(20,510)	(26,069)	(19,840)	(7,988)
Exchange rate fluctuation	(385,335)	(469,030)	(610,703)	(285,990)	125,221
Share-based payments expense (Note 17)	396,054	302,438	384,566	303,789	142,123
Total Adjustments	2,403,997	1,561,141	2,278,913	1,591,683	1,075,198
Increase in inventories	(167,146)	(259,525)	(425,880)	(528,363)	(432,158)
Increase in other current assets and guarantee deposits	(446,657)	(150,082)	(138,013)	(233,823)	(149,886)
Increase in suppliers (including supplier finance arrangements)	728,969	1,013,497	1,735,897	1,496,811	831,386
Increase (decrease) in other current liabilities	248,169	68,147	78,963	87,344	64,405
Increase (decrease) on bonus payable to related parties (Note 9)	(79,351)	11,412	(8,564)	10,688	49,120
Income taxes paid	(309,773)	(301,751)	(380,967)	(308,005)	(71,757)
Net cash flows provided by operating activities	2,378,208	1,942,839	3,140,349	2,116,335	1,366,308
Investing activities
Purchase of property, furniture, equipment, and lease-hold improvements	(1,642,397)	(940,202)	(1,798,019)	(1,122,877)	(532,173)
Sale of property and equipment (Note 6)	1,856	2,454	3,776	2,646	2,572
Additions to intangible assets	(1,880)	(799)	(1,185)	(2,805)	(1,860)
Short-term bank deposits (Note 8)	(2,621,393)
Interest received on short-term investments	91,966	37,354	16,639	11,686	7,381
Net cash flows used in investing activities	(4,171,848)	(901,193)	(1,778,789)	(1,111,350)	(524,080)
Financing activities
Payments made on reverse factoring transactions-net of commissions received (Note 5)	(2,266,340)	(1,320,996)	(2,074,890)	(1,409,089)	(104,846)
Finance obtained through supplier finance arrangements (Note 5)	2,385,967	1,334,506	2,195,833	1,528,143	332,889
Proceeds from Promissory Notes					149,411
Proceeds from Santander and HSBC credit line	58,806	300,314	99,618	82,527
Payment of debt (Note 5)	(107,557)	(463,437)	(104,769)	(360,107)	(205,894)
Interest payment on debt (Note 5)	(76,691)	(18,077)	(25,224)	(41,859)	(23,369)
Lease payments (Note 11)	(1,139,828)	(859,684)	(1,186,260)	(826,730)	(598,432)
Payment of principal of Promissory Notes (Notes 5 and 9)	(1,969,602)	0
Payment of accrued Interests of Promissory Notes (Notes 5 and 9)	(2,955,495)	0
Proceeds from initial public offering, net of underwriting fees (Note 1)	7,841,837	0
Initial public offering costs	(23,269)	0
Net cash flows obtained from (used in) financing activities	1,747,828	(1,027,374)	(1,095,692)	(1,027,115)	(450,241)
Net (decrease) increase in cash and cash equivalents	(45,812)	14,272	265,868	(22,130)	391,987
Effect of foreign exchange movements on cash balances	94,243	1,835	(30,373)	7,066	(1,963)
Cash and cash equivalents at beginning of period	1,220,471	984,976	984,976	1,000,040	610,016
Cash and cash equivalents at end of period	$ 1,268,902	$ 1,001,083	$ 1,220,471	$ 984,976	$ 1,000,040

History and activity of the Com

History and activity of the Company	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 not recovered any amount from the insurer.	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”). 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 (see Note 17). 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 December 31, 2023 and 2022 over which control is exercised, directly and indirectly: % of ownership December 31, Functional Company 2023(1) 2022(1) Country 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 of the Company Desarrolladora Tres B, S.A. de C.V. 100 % 100 % Mexico Mexican peso Owner of a piece of land (1) BBB Foods Inc. owns 99.99 % of Tiendas Tres B, Tiendas BBB and Desarrolladora Tres B, S.A. de C.V. (collectively, the “Mexican Subsidiaries”) through BBB Foods Limited Partnership and 0.01 % through Lothian Shelf Limited. Going Concern Assessment As of December 31, 2023 and 2022, the Company had a negative share capital and an accounting deficit of Ps. 4,634,848 , and Ps. 4,713,261 , respectively. In addition, as of such dates, the Company operated with negative working capital, which is consistent with the Company’s business model, since it represents a source of cashflows that, in turn, helps the Company satisfy its operating needs and continue with its growth. As a result of the foregoing, the Company performed an assessment of whether the going concern basis of preparation is appropriate according to the following factors: the Company’s current and expected profitability and the timing of repayment of the Company’s financial obligations. Management has prepared these consolidated financial statements as of December 31, 2023 and 2022, assuming that it will continue to operate as a going concern, considering that the Company’s business model allows it to operate with a negative working capital, which represents a source of cashflows, which it uses to fulfil its financial and operational needs and continue its growth. Additionally, the Company’s financial structure has allowed it to operate with liquidity, including significant investments in furniture, equipment, store equipment and lease-hold improvements related to the opening of new stores and the improvement and expansion of sales areas in existing stores. The budget and projections of the Company, considering possible variations in operational performance, show that the Company is capable of operating with its current level of financing. As of December 31, 2023, the Company had an equity deficit as a result of the interest that had accrued on the Senior Promissory Notes and Junior Promissory Notes issued by the Company as further described in Notes 13 and 14 (hereinafter, the “Promissory Notes”); however, 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 14, 2024, BBB Foods received net proceeds of Ps. 7,820,862 (US$ 458,976,159 ) from the IPO. The Company used the proceeds to repay in full the Promissory Notes and as of such date, BBB Foods no longer had an equity deficit (see Note 23). The financial and operating projections prepared by Management for the next 12 months show that BBB Foods will have sufficient financial resources (including cash) to meet all its financial and operating obligations and commitments and has no significant financial short-term obligation as of the issuance date of the consolidated financial statements. 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 December 31, 2023, the Company had reopened 12 stores (see Note 23). 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) (see Note 23).

Basis of preparation

Basis of preparation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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).	Note 2 - Basis of preparation 2.1. Basis of preparation The consolidated financial statements of the Company have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB). IFRS Accounting Standards comprise the following authoritative literature: • IFRS Accounting Standards; • IAS Standards; • Interpretations developed by the IFRS Interpretations Committee (IFRIC Interpretations) or its predecessor body, the Standing Interpretations Committee (SIC Interpretations). 2.2. Basis of measurement The consolidated financial statements have been prepared on a historical cost basis. The consolidated financial statements have been prepared on a going concern basis. 2.3. Financial statements authorization These consolidated financial statements and their accompanying notes were authorized for issuance on April 30, 2024, by the Board of Directors, that will present these to the entity’s owners or others who have the power to amend the financial statements after issue, if applicable. 2.4. Consolidation a. Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. The Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Balances and profits on transactions between entities belonging to the Company are eliminated in consolidation. Unrealized losses are also eliminated, unless the transaction provides evidence of an impairment of transferred assets. The Subsidiaries’ accounting policies have been changed where necessary to ensure consistency with the policies adopted by the Company. 2.5 Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation.

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	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

Summary of material accounting

Summary of material accounting policies	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about significant accounting policies [abstract]
Summary of material accounting policies	Note 3 - Summary of material accounting policies The following are the material accounting policies applied by the Group in preparing its consolidated financial statements: 3.1. Foreign currency transactions a. Functional and reporting currency The figures included in the consolidated financial statements of the Company are measured in the currency of the primary economic environment where the entity operates (functional currency). As of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021, the currency in which the consolidated financial statements of the Company are presented is the Mexican peso as a policy choice, which in turn is also the functional currency of the ultimate holding company, BBB Foods Inc. b. Transactions and balances Foreign currency transactions are translated to the functional currency using the exchange rates in effect on the transactions dates. Gain and losses on exchange fluctuations resulting from such transactions and for conversion at the exchange rates at the end of the year of monetary assets and liabilities denominated in foreign currency, are recognized as exchange profit or loss within the financing income/cost in the statement of profit or loss. 3.2. Cash and cash equivalents Cash and cash equivalents include cash balances, bank deposits and short-term highly liquid investments with an original maturity of three months or less, that are readily convertible to a known amount of cash and subject to insignificant risk of changes in value. All credit card, debit card, and electronic transfer transactions processed in less than 72 hours are classified as cash and cash equivalents. 3.3. Financial assets The Company classifies and measures its financial assets based on the Company’s business model to manage financial assets, and on the characteristics of the contractual cash flows of such assets. This way financial assets can be classified at amortized cost, at fair value through other comprehensive income, and at fair value through profit or loss. Management determines the classification of its financial assets upon initial recognition. Regular purchases and sales of financial assets are recognized on the trading date, the date on which the Company undertakes to buy or sell the asset. Financial assets are entirely written off when the right to receive the related cash flows expires or is transferred, and the Company also has substantially transferred all the risks and rewards of its ownership, as well as the control of the financial asset. Based in its assessment, the Company only has sundry debtors classified as financial assets measured at amortized cost. These financial assets are held within a business model whose objective is to hold said assets in order to collect contractual cash flows, and the contractual terms of the financial asset give rise, on specified dates, to cash flows that are solely payments of principal and interest on the amount of outstanding principal. 3.4. VAT (value added tax) receivable VAT to be recovered originates from the fact that the VAT on purchases and expenses is greater than the VAT on sales, so the excess is a tax that the Company can offset against the VAT on sales or request its refund from the fiscal authorities. During 2023 and 2022, the Company received VAT refunds made by the tax authorities for Ps. 116,774 and Ps. 56,278 , respectively. 3.5. Inventories Inventories are recorded at their cost or at their net realizable value, whichever is lower. The cost includes the cost of the merchandise and the costs incurred in bringing each product to their present location and condition. Logistics costs (which include depreciation of distribution centers and salaries of warehouse staff) and supplier discounts are capitalized in inventory and recognized in the cost of sales when they are sold. The net realizable value is the estimated sale price in the normal course of operations less the estimated costs to make the sale. The cost is determined using the weighted average cost method. Historically the missing inventory and recyclables have been immaterial because the Company has implemented strict loss prevention programs and control procedures. The Company receives various types of vendor allowances. The most common allowances vendors offer are the following: (i) volume allowances, which are off-invoice or amounts billed back to vendors based on the quantity of products sold to customers or purchased from the vendor, and (ii) promotional allowances, which relate to cooperative advertising and market development efforts. Volume allowances are recognized as a reduction of the cost of the related products as they are sold. Promotional allowances are recognized as a reduction of the cost of the related products when the Company has performed the activities specified in the contract with the vendor. If the contract does not specify any performance criteria, the allowance is recognized over the term of the contract. Vendor allowances are generally deducted from cost of sales, unless there is clear evidence that they should be classified as revenue resulting from the Company providing a distinct good or service to the vendor. As of December 31, 2023 and 2022, the Company did no t recognize revenue from allowances from vendors, since such allowances were not considered a distinct good or service. The Company recognizes vendor allowances only where there is evidence of a binding arrangement with the vendor, the amount can be estimated reliably, and receipt is probable . 3.6. Property, furniture, equipment and lease-hold improvements Items of property, furniture, equipment and lease-hold improvements are recognized at cost less accumulated depreciation and impairment losses. The cost includes the expenses directly attributable to the acquisition of these assets and all the expenses related to the location of the asset in the place and in the necessary conditions so that it can operate in the manner foreseen by Management. The costs of expansion, remodeling or improvement that represent an increase in capacity and therefore an extension of the useful life of the assets are also capitalized. Maintenance and repair expenses are charged to the income statement in the period in which they are incurred. The carrying amount of the replaced assets is written off when they are replaced, bringing the full effect to the income statement. The acquisition cost of properties, furniture, equipment and lease-hold improvements are depreciated and amortized systematically using the straight-line method based on the useful lives of the assets. The average useful lives of depreciable asset categories as of December 31, 2023 and 2022 are indicated below: Useful life Building 20 years Store shelving equipment 20 years Lease-hold improvements (1) 5 to 20 years Computer equipment 3.3 years Furniture and equipment 10 years Storage equipment 10 years Store equipment 10 years Transportation Cars and trucks 4 to 8 years Molds 2.8 years (1) Lease-hold improvements are depreciated over the shorter of the useful life or the lease term. The residual values, the useful life and the depreciation method of the assets are reviewed and adjusted (if applicable) in every reporting period. Profits and losses from the sale of assets result from the difference between the income from the transaction and the carrying amount of the assets. These are included in the income statement within other income - net. 3.7. Impairment of non-financial assets Non-financial assets that are subject to depreciation are subject to impairment tests when there are events or changes in circumstances that indicate that the book value may not be recoverable. Impairment losses correspond to the amount in which the carrying amount of the asset exceeds its recoverable amount. The asset's recoverable value is the highest between the fair value of the asset less the costs incurred for its sale and its value in use. For the purposes of the impairment assessment, assets are grouped at the smallest levels at which they generate identifiable cash flows (cash generating units). Non-financial assets that have been impaired are assessed at each reporting date to identify possible reversals of said impairment. 3.8. Suppliers and accounts payable These items include obligations with suppliers and other accounts payable for purchases of goods or services acquired in the normal course of the operations of the Company before the end of the year that have not been paid. When they are due to be settled within 12 months after the reporting period, they are presented as current liabilities and amounts due beyond 12 months are presented as non-current liabilities. As of December 31, 2023 and 2022, the Company did not have any suppliers and accounts payable beyond 12 months. The Company has reverse factoring transactions. Reverse factoring transactions in which a trade payable remain (CUMPLO, AVANT and PCP) In this type of factoring the Company’s suppliers enter into financial factoring agreements with financial institutions. Such financial institutions pay the suppliers’ invoices in advance at a discounted rate, and the Company pays back the financial institution the outstanding amount of the original invoice, with the same terms and conditions originally agreed with the suppliers. The Company recognizes the liability as part of the trade and other payables since those liabilities have similar nature and function to trade payables (See Note 4.2). Reverse factoring transactions with Santander On June 30, 2021, Tiendas Tres B and Banco Santander Mexico, S.A. (“Santander”) entered into a reverse factoring transaction agreement (the “Santander Agreement”). According to the terms and conditions of the Santander Agreement, the supplier will receive the original invoice amount discounted at an agreed rate. Tiendas Tres B will pay Santander the original amount of the invoice within 60 days after the supplier collects the invoice from Santander. Under the terms of the Santander Agreement, Tiendas Tres B must comply with certain covenants including the creation of a trust, which was created on the same date as the Santander Agreement as a source of payment trust in case of default, the requirement to deliver annual audited financial statements 180 days after the end of the year, and the obligation to create a reserve for payment corresponding to one month of the interest payable at the end of the month and the requirement to have positive equity of Ps. 50,000 . Tiendas Tres B is required to pass through the trust the cashflows coming from 419 stores for at least an amount of Ps. 270,000 ; however, during 2022 this amount was increased to Ps. 300,000 . According to the Santander Agreement, Tiendas Tres B’s liability to Santander related to the accounts payable factored by its suppliers is allowed to be for an aggregate amount of up to Ps. 350,000 . The cash collected is only held in the trust for a day, and, according to the terms of the Santander Agreement, there is no a minimum amount required to be held in the trust, and cashflows only pass through it as described above. As of December 31, 2023 and 2022, Tiendas Tres B was not in compliance with the covenant under the Santander Agreement to deliver annual audited financial statements 180 days after the end of each year. Non-compliance with the covenants under the Santander Agreement is a cause of termination of the Santander Agreement; however, on December 6, 2022, Tiendas Tres B obtained a waiver from Santander in respect of the fact that Tiendas Tres B was not in compliance with the covenants of the Santander Agreement, and the Santander Agreement has remained in effect notwithstanding the failure to deliver financial statements as required by the Santander Agreement. During 2023, Tiendas Tres B informed Santander about the delay in delivering annual audited financial statements. Tiendas Tres B was advised that Santander does not consider the failure to deliver financial statements as non-compliance with the covenants under the Santander Agreement. As a subsequent event, on January 3, 2024, Tiendas Tres B obtained a waiver to deliver annual audited financial statement until March 15, 2024, and, subsequently, on April 2, 2024, Tiendas Tres B obtained a consent letter from Santander, which confirmed that Tiendas Tres B delivered annual audited financial statements for 2022 and 2021 on March 15, 2024. During 2023 and 2022, there were no accounting implications related to the failure to comply with the covenants under the Santander Agreement. Reverse factoring transactions with HSBC On June 2, 2023, Tiendas Tres B and HSBC Mexico, S.A. (“HSBC”) entered into a reverse factoring transaction (the “HSBC Supplier Finance Agreement”) and a credit line agreement (the “HSBC Credit Line” and, together with the HSBC Supplier Finance Agreement, the "HSBC Agreement"). The aggregate principal amount financeable under the HSBC Agreement is Ps. 450,000 . Pursuant to the terms of the HSBC Supplier Finance Agreement, participating suppliers may discount their invoices with HSBC, and they will receive the original invoice amount discounted at an agreed rate and Tiendas Tres B will then pay HSBC the original amount by the earlier of: (x) the date HSBC pays the supplier plus the number of credit days originally agreed to with the supplier, and (y) 90 days after the supplier collects the invoice from HSBC. The supplier elects which invoices are entered in the factoring transaction. Once entered, such invoices are novated and the liability of Tiendas Tres B to cover such invoice is extinguished. Invoices that are not discounted with HSBC are payable to the supplier at the original maturity date. There are no commissions or interests payable to HSBC when invoices are discounted, and only an opening commission of Ps. 2,250 was paid for entering into the agreement, and Tiendas Tres B must pay penalties in case of late payment. In addition, under the terms of the HSBC Agreement, Tiendas Tres B must comply with certain covenants, such as the requirement to deliver annual audited financial statements 180 days after the end of the year, a prohibition on Tiendas Tres B issuing debt or equity on the stock market without notifying HSBC, the obligation to create a reserve for payment corresponding to Ps. 15,000 , an agreement not to merge or modify the share capital or Tiendas Tres B's commercial activities, and a restriction on the payment of dividends. As of December 31, 2023, Tiendas Tres B was in compliance with these covenants, except for the requirement to deliver annual audited financial statements 180 days after the end of 2022 and 2021. However, on July 3, 2023, Tiendas Tres B obtained a waiver from HSBC to deliver audited financial statement by December 31, 2023, and accordingly, the HSBC Agreement remained in effect. During 2023, there were no accounting implications related to the failure to comply with the covenants under the HSBC Agreement. HSBC Supplier Finance Agreement and HSBC Credit Line both maintained operations as usual . As a subsequent event, on January 2, 2024, Tiendas Tres B obtained another waiver to deliver annual audited financial statements by March 15, 2024; subsequently, on March 13, 2024, Tiendas Tres B obtained a consent letter from HSBC, which confirmed that Tiendas Tres B delivered annual audited financial statements for 2022 and 2021 on March 8, 2024. Additionally, pursuant to the terms of the HSBC Agreement, Tiendas Tres B has created a trust, which is meant to be a source of payment in the case of a payment default under the HSBC Agreement, into which Ps. 540,000 cash flows coming from 299 stores have to pass through each month and are released so long as no payment default occurs. The Company recognized both the Santander Agreement and the HSBC Agreement as a financial liability presented separately from the trade payables to suppliers since the size, nature and function of those liabilities makes separate presentation relevant. The Company derecognized the trade payables subject to reverse factoring transactions and recognize them in the supplier finance arrangement line item. The balance as of December 31, 2023 and 2022 amounted to Ps. 449,850 , and Ps. 338,336 , respectively (See Note 14). For statement of cash flows purposes, the arrangements with Santander and HSBC are considered to be in-substance financing . Therefore, the Company reflects an imputed operating cash outflow and a financing cash inflow when Santander and HSBC pay the supplier. 3.9. Debt Debt is initially recognized at its fair value, net of the related costs incurred, and subsequently recognized at its amortized cost. Any difference between the funds received (net of transaction costs) and the redeemable value is recognized in the income statement during the term of the loan using the effective interest rate method. When there are changes in the expectation of cash flows associated with the debt, such as prepayments, the Company recalculates the amortized cost of the debt as the present value of the estimated future contractual cash flows discounted at the original effective interest rate and the adjustment is recognized as gain or loss in the income statement. Fees incurred in connection with the issuance of the debt, if any, are recognized as transaction costs and are included in the financial liability and amortized using the effective interest method over the term of the debt. During 2021, BBB Foods Inc. incurred a liability in the amount of US$ 286,161 (Ps. 5,790 ) in connection with the issuance of the Convertible Notes described in Note 14; these transactions costs are included in the principal amount of the Convertible Notes and are amortized over the period until maturity. Debt is de-recognized from the statement of financial position when the obligation specified in the contract is fulfilled, canceled or expires. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss as other income or finance costs. Debt is classified as current liabilities unless the Company has the unconditional right to defer the payment of a liability for at least 12 months after the reporting period, then it is classified as non-current liabilities. 3.10. Derecognition of financial liabilities The Company derecognizes financial liabilities if, and only if, the obligations of the Company are fulfilled, canceled or expired. In addition, when there is a substantial modification of the terms of an existing financial liability, the Company accounts it as an extinguishment of the original financial liability and the recognition of a new financial liability at its fair value, and any costs or fees incurred are recognized as part of the gain or loss on the extinguishment. By contrast, if the modification of terms is not considered substantial, transactions costs or fees paid to third parties adjust the carrying amount of the liability and are amortized over the remaining term of the modified liability adjusted to reflect the presented value of cash flows under the revised terms using the original effective interest. The difference between the modified liability with the revised terms and the previous carrying amount of the liability measured at amortized cost is recognized immediately in profit or loss as modification gain or loss. 3.11. Provisions Provisions are recognized when the Company has a legal obligation present or assumed as a result of past events, it is probable that the outflow of cash flows is required to pay the obligation and the amount can be estimated reliably. The amount recognized as a provision is the best estimate, over the reporting period, of the disbursement necessary to cancel the present obligation, the disbursement is constituted by the amount, rationally assessed, that the Company must pay to cancel the obligation at end of the reporting period, or to transfer it to a third party on that date. 3.12. Income taxes 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 (see Note 17). However, the Mexican Subsidiaries are subject to tax legislation in Mexico. The income tax expense includes the current and deferred tax. The tax is recognized in the statement of profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences, except: • When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss, and • In respect of taxable temporary differences associated with investments in subsidiaries, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax is recognized on the temporary differences that arise from comparing the accounting and tax values of all assets and liabilities. Deferred income tax is determined using the tax rates (and laws) that have been promulgated or substantially enacted at the end of the year and are expected to apply when the deferred income tax assets and liabilities are realized or the deferred income tax is settled. The charge for current income tax is calculated based on the tax laws enacted or substantially enacted as of the date of the statement of financial position. The deferred income tax asset is only recognized to the extent that it is probable that future tax benefits will be obtained against which deductible temporary differences can be used. The balances of deferred income tax assets and liabilities are offset when there is an enforceable legal right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to the same tax authority or the same fiscal entity or different fiscal entities where there is an intention to settle balances on a net basis. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations are subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Company did no t have uncertain tax positions as of December 31, 2023, 2022 and 2021. 3.13. Employees’ benefits i. Short-term obligations Wage and salary liabilities and annual vacations, which are expected to be fully liquidated within 12 months after the end of the period in which employees provide the related service, are recognized in relation to the service of the employees until the end of the period and are measured by the amounts expected to be paid when the liabilities are settled. Liabilities are presented as current obligations for benefits to employees in the statement of financial position. ii. Employee’s statutory profit sharing payable The Company recognizes a liability and an expense for employee profit sharing based on a calculation that takes into account the taxable profit after certain adjustments. The Company recognizes a liability when it is contractually obligated or when there is a past practice that gives rise to an assumed obligation. 3.14. Stockholders' equity The capital stock is constituted by the share capital, and cumulative losses are expressed at their historical cost. 3.15. Revenue recognition Sales of merchandise - Revenue from the sale of merchandise is recognized when the Company sells a product to the customer. Payment of the transaction price is made immediately when the customer purchases the merchandise, and it is delivered to the customer in the store. Revenue from the sale of merchandise is recognized at a point in time, which is when the goods are delivered in the store. Returns made by customers are recognized by decreasing revenues. The majority of merchandise sales are settled by customers in cash. The Company's policy is to sell all of its products with the right to return them; however, accumulated experience shows that sales returns are not significant in relation to total revenue from sales of merchandise, therefore the estimation made by the Company related to sales returns is nil . For the sale of products and services from third-party merchants, such as prepayment of cell phone, fees and commissions paid by customers from payment of basic services, the Company acts as an agent by connecting the sale with the final customers and has no control over the service provided by the third party. The Company recognizes revenue in respect of such sales on a net basis, representing the commission that it expects to receive in exchange for the services provided, and recognizes a liability in the item of accounts payable and accrued expenses in respect of the consideration that it receives from customers and will be remitted to the third-party merchants. As of December 31, 2023, 2022 and 2021, this revenue was not significant related to the total revenue amount and therefore it is included in the sales of merchandise item in the consolidated statements of profit or loss. The total revenue from sales of merchandise includes two main categories, which are the sale of products and services through which the Company acts as a principal which amounted to Ps. 43,924,097 , Ps. 32,416,778 , and Ps. 22,979,248 in 2023, 2022, and 2021, respectively, and the sale of the remainder of the products, through which the Company acts as an agent which amounted to Ps. 63,706 , Ps. 55,799 and Ps. 53,027 in 2023, 2022, and 2021, respectively. Sales of recyclables – The Company recognizes revenue from sales of recyclables (cardboard and stretch film primarily), whose costs include the delivery of these products based on established contractual terms and conditions, which do not involve a significant judgment. The Company's performance obligation is satisfied at a point in time when the customer accepts the products. The payments are short-term without variable considerations, or financing components or guarantees. The Company recognizes revenue when control of the products sold has been transferred to the customer, which is given by the moment of delivery of the promised goods to the customer in accordance with the negotiated contractual terms. Therefore, the Company recognizes a receivable when the performance obligations have been fulfilled, recognizing the corresponding revenue. 3.16. Sales and administrative expenses The Company recognizes the sales and administrative expenses on an accrual basis. These expenses consist of the following: Sales expenses - expenses related to the operation of stores, including wages and salaries of store employees, depreciation of properties, furniture, equipment and lease-hold improvements and right-of-use assets and amortization of intangible assets, energy expenses, social security contributions relating to store employees, maintenance and conservation expenses and cash-in- transit services. Administrative expenses - expenses related to headquarters, regional offices and the back office, including wages and salaries of administrative employees, depreciation, and amortization, energy, social security contributions of administrative employees, payments relating to options granted under our share-based compensation plan, administrative services, advertising expenses, corporate services, maintenance and conservation expenses and professional fees. 3.17. Operating Segments Segment information is presented in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker, who is the CEO of BBB Foods Inc. He is responsible for operative decision-making, allocating resources and assessing the performance of the Company. He supervises the performance of the Company as a single business unit engaged in the sale, acquisition and distribution of all types of products and consumer goods, as well as the establishment and operation of stores and distribution centers focused on the marketing of such products. Therefore, the Company has only one operating segment. 3.18. Leases The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets. If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. For the rest of leases, depreciation is calculated using the lease term of the asset. Lease liabilities include the net present value of the following payments: • Fixed payments (including if they are in substance); and • Penalty payments for termination of the lease, if the lease terms reflect that the Company will exercise an option. Lease payments that will be made under renewal options with reasonable certainty of being exercised are also included in the measurement of the liability. Building lease payments are discounted using an incremental borrowing rate, which is the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right to use the asset in a similar economic environment with similar terms, warranties and conditions. Store equipment and transportation equipment are discounted using the implicit interest rate as there are observable rates for these types of leases. To determine the incremental borrowing rate, the Company: • Where possible, uses recent third-party financing received by the lessee as a starting point, adjusted to reflect changes in financing terms since the third-party financing was received; and • Applies specific adjustments to the lease, for example, term, country, currency and guarantees. The Company is exposed to possible future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. Based on an index or rate become effective, the lease liability is reassessed and adjusted to the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to income during the lease period in order to produce a constant periodic interest rate on the remaining balance of the liability for each period. Payments associated with short-term leases of equipment and all leases of low-value assets are recognized under the straight-line method as an expense in income. Short-term leases are leases with a lease term of 12 months or less. Low-value assets include minor machinery, printing equipment, and small office furniture items. Extension and termination options are included in a number of the Company's property and equipment leases. These are used to maximize operational flexibility in terms of managing the assets used in the Company's operations. Most extension options are held by the Company and not by the lessor. The lease terms as of December 31, 2023, 2022 and 2021 are indicated below: Building 5 to 20 years Store equipment (cold rooms) 10 years Transportation equipment – trucks 8 years 3.19. Earnings per share Basic earnings per ordinary share is calculated by dividing the profit/loss of the controlling interest by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is determined by adjusting the controlling interest and ordinary shares, under the assumption that the Company's commitments to issue or exchange its own shares would be realized. The Company grants share-based compensation to its employees and has issued debt instruments which are convertible into ordinary shares, which generates a dilutive effect in the earnings per share amount; however, these effects were not recognized for the years ended December 31, 2023, 2022 and 2021, since the Company had a net loss in those reporting periods, and the recognition of anti-dilutive effects is

Critical estimates and signific

Critical estimates and significant judgments	12 Months Ended
	Dec. 31, 2023
Critical Estimates and Significant Judgments Abstract
Critical estimates and significant judgments	Note 4 - Critical estimates and significant judgments Estimates, assumptions and significant judgments are based on historical experience and other factors that are considered relevant. Actual results may differ from said estimates. Estimates, assumptions and significant judgments are reviewed continuously. Revisions to accounting estimates are recognized in the review period and future periods if the review affects both the current period and subsequent periods. Below are presented the sources of uncertainty at the date of the statement of financial position, and which have a risk of deriving in an adjustment to the book values of assets and liabilities during the following financial period: Significant judgments 4.1. Determining the lease term of contracts The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Company has several lease contracts that include extension and termination options, if applicable. The Company applies judgment in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination, including but not limited to the investment in non-removable leasehold improvements to avoid incurring a more than insignificant penalty if terminating those leases. After the commencement date, the Company reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise the option to renew or to terminate (e.g., construction of significant leasehold improvements or significant customization to the leased asset). The Company included the renewal period as part of the lease term. The Company typically exercises its option to renew for these leases because there could be an adverse effect on the business operation if a replacement asset is not readily available. Furthermore, the periods covered by termination options are included as part of the lease term only when they are reasonably certain not to be exercised. 4.2. Classification of financial liabilities in reverse factoring transactions The Company determines if liabilities that are part of reverse factoring agreements should be presented as trade payables or financial liabilities. The Company recognizes the liability as part of the suppliers, only when those liabilities have similar nature and function to trade payables. Such as when the invoice is assigned to the financial institution to assist the supplier in obtaining affordable credit, and there is no change in the payment terms, or when the terms of the supplier finance are negotiated between the supplier and the financial institution and there are no fees or interest for the Company. By contrast, the Company recognizes a financial liability presented separately when the size, nature or function of those liabilities makes separate presentation relevant, such as when the purpose of the agreement is to improve working capital of the Company, or the original payment terms change as part of the factoring agreement. In addition, the cash flows related to the reverse factoring transactions, are recognized in the operating activities, if the account payables held by the financial institutions are those from working capital. In this case, the Company only recognizes the cash outflows that occur in the transactions with the financial institutions, but not the cash flows related between the financial institutions and the suppliers. However, if the Company recognizes a financial liability with a financial institution instead of a trade payable, cash flows are presented under the financing activities for the payments to the financial institution by the Company. In addition, the Company recognizes as a cash outflow in operating activities and a cash inflow in financing activities when the financial institution pays the supplier. Accounting estimates 4.3. Estimating the incremental borrowing rate of leased assets The Company uses the incremental borrowing rate (“IBR”) to determine the present value of its future lease payments. When the Company cannot readily determine the interest rate implicit in certain of its leases, it uses its IBR to measure lease liabilities. The IBR is the rate of interest that the Company would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The IBR therefore reflects what the Company 'would have to pay', which requires estimation when no observable rates are available, or when the IBR needs to be adjusted to reflect the terms and conditions of the lease. The Company estimates the IBR using observable inputs (such as market interest rates) when available and is required to make certain entity-specific estimates (such as the subsidiary's stand-alone credit rating). 4.4. Share-based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option or appreciation right, volatility and dividend yield and making assumptions about them. For the measurement of the fair value of the equity-settled transactions with employees at the grant date, the Company uses an option pricing model. The assumptions used for estimating fair value for share-based payment transactions are disclosed in Note 21. Exit options For these options the exit event is considered a vesting condition. In this case, management considered an exit event as probable at the date of granting the first tranche of awards. Consequently, the share-based payment expense has been recorded over the service period since that date. The Company revises this estimate at each financial position date and the assessment was that this event continued to be probable. In addition, the Company considers as a significant judgment the date estimated for an exit event consisting in an IPO, which was considered to be February 8, 2024 .

Risk management

Risk management	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 5 - Risk management Financial risk factors The activities of the Company do not significantly expose them to the following risks: • Price risks: Since the product prices (s) are not fluctuating in nature, in addition to the fact that the Company has many suppliers and is not subject to a single supplier. • Credit Risk: Since the Company mainly conducts the majority of its transactions in cash. However, the activities of the Company expose them to exchange rate risks, interest rates risks and liquidity risks. Management focuses primarily on minimizing the potentially adverse effects on financial performance. Risk management is carried out by the Corporative Director under the policies established by the Company. The Corporative Director identifies, evaluates and covers financial risks with the close cooperation of the General Accountant. The Company establish written principles for risk management in general, as well as written policies that cover specific areas such as liquidity risk, capital risk and investment of excess liquidity. 5.1. Liquidity risk Cash flow forecasts are developed by the Company's finance department. The treasury department monitors liquidity requirements to ensure that there is sufficient cash to meet operational needs so that the Company do not breach its financial commitments. Cash flow forecasts consider the financing plans of the Company, as well as the fulfillment of the objectives of the internal financial metrics. The excess cash on the working capital requirements that the Company have, are managed by the treasury department that invests them in financial institutions with high credit rating, choosing the instruments with the appropriate maturities or sufficient liquidity that give the Company the sufficient margin in accordance with the cash flow forecasts mentioned above. The Company finances its operations through the combination of: 1) The reinvestment of a significant part of profits of its subsidiaries, 2) The credit obtained from its suppliers, and 3) According to the Company’s business model it is possible to operate with negative working capital which means a continuing and increasing source of cashflows, in order to satisfy its financial and operational needs and continue with its growth. The amount due to the financial institutions regarding the reverse factoring transactions amounted to Ps. 472,950 (out of which Ps. 449,850 corresponded to Santander and HSBC, and Ps. 23,100 to other financial institutions), Ps. 808,607 (out of which Ps. 338,336 corresponded to Santander and Ps. 470,271 to other financial institutions), and Ps. 311,158 (out of which Ps. 227,436 corresponded to Santander and Ps. 83,722 to other financial institutions) for the years ended December 31, 2023, 2022 and 2021 which can lead to concentration of liquidity risk. However, the Company chooses 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 More than Over 3 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 Notes — 5,087,245 — — 5,087,245 Costs of modification and remeasurement of Promissory Notes — 80,244 — — 80,244 Accounts payable and accrued expenses 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 Up to More than Over 3 More than Total December 31, 2022 Debt (excluding issuance costs) Ps. 518,771 Ps. 129,770 Ps. 290,423 Ps. — Ps. 938,964 Debt with related parties 1,936 1,906,790 — — 1,908,726 Interest payable on Promissory Notes 6,251 3,301,598 371,193 — 3,679,042 Accounts payable and accrued expenses 273,731 — — — 273,731 Suppliers 5,390,192 — — — 5,390,192 Lease liabilities 1,016,922 1,904,078 1,680,986 5,578,216 10,180,202 Total Ps. 7,207,803 Ps. 7,242,236 Ps. 2,342,602 Ps. 5,578,216 Ps. 22,370,857 5.2. Capital risk The objectives of the Company to manage capital are to safeguard the Company' ability to continue as an ongoing business, maximize benefits for shareholders and maintain 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 shareholders and / or to cover accumulated losses. Nevertheless, the Company is subject to the restrictions described in Note 13.3d. Consistent with other participants in the industry, the Company monitors capital based on the operating leverage ratio. 5.3. Exchange rate risks The Company's exposure to the volatility of the exchange rate of its functional currency against the US dollar (USD) for the Company's financial instruments is shown as follows (figures in this table expressed in USD): December 31, 2023 December 31, 2022 December 31, 2021 Financial assets 13,643,181 15,090,609 7,895,480 Financial liabilities ( 287,343,524 ) ( 246,151,781 ) ( 214,784,571 ) Foreign exchange monetary position ( 273,700,343 ) ( 231,061,172 ) ( 206,889,091 ) The exchange rates at the date of the financial statements, for one US dollar, were as follows: Average exchange rate Closing exchange rate December 31, December 31, December 31, December 31, December 31, December 31, MXN/USD 17.7338 20.1205 20.2822 16.8935 19.3615 20.3058 Based on the financial positions in foreign currency maintained by the Company which derives mainly from maintaining debt contracts and assets denominated in U.S. dollar, a hypothetical variation of 10 % in the MXN/USD exchange rate and keeping all other variables constant would result in a profit or loss of Ps. 462,376 , Ps. 447,369 , and Ps. 425,850 , in the consolidated statement of profit or loss and stockholders’ equity as of December 31, 2023, 2022 and 2021. 5.4. 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 and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
Cash and cash equivalents	Note 6 - Cash and cash equivalents Cash and cash equivalents presented in the consolidated statements of financial position consist of the following: December 31, December 31, Cash Ps. 1,051,641 Ps. 934,166 Cash-in-transit (1) 143,496 42,044 Short term investments (2) 25,334 8,766 Total Ps. 1,220,471 Ps. 984,976 (1) The amount owed by banks for transactions with credit cards, debit cards, and electronic transfers. (2) As of December 31, 2023 and 2022, the Company had a cash balance within a Trust in the amount of Ps. 25,226 , and Ps. 344 , respectively. The Trust is a payment guarantee trust with the purpose of guaranteeing the payment related to the reverse factoring transaction that the Company entered with Santander and HSBC (see Note 3.8).

Cash flows information

Cash flows information	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	Note 7 - Cash flows information a. Transactions not requiring the use of cash flows: December 31, 2023 December 31, 2022 December 31, 2021 Investing activities Right-of-use assets Ps. ( 1,422,168 ) Ps. ( 2,133,410 ) Ps. ( 987,846 ) Property, furniture, equipment, lease-hold improvements ( 178,685 ) ( 441,131 ) ( 178,030 ) Financing activities Lease liabilities Ps. 1,422,168 Ps. 2,133,410 Ps. 987,846 Long-term debt 178,685 441,131 178,030 b. Reconciliation of financing items: Promissory Notes Financing of Supplier Related parties Third parties (debt) Debt Debt Total As of January 1, 2021 Ps. 3,376,117 Ps. 202,131 Ps. 112,666 Ps. — Ps. 3,690,914 Increase of new debt (non-cash transactions) — — 178,030 — 178,030 Proceeds from Promissory Notes — 149,411 — — 149,411 Interest payable on Promissory Notes (non cash) 488,634 48,777 — — 537,411 Payment of debt — — ( 205,894 ) — ( 205,894 ) Interest payment on debt — ( 23,369 ) — ( 23,369 ) Accrued interest on debt — — 23,369 — 23,369 Finance obtained through supplier finance arrangements — — — 332,862 332,862 Payments made on reverse factoring transactions — — — ( 105,426 ) ( 105,426 ) Exchange fluctuation 114,692 9,807 — 124,499 As of December 31, 2021 Ps. 3,979,443 Ps. 410,126 Ps. 84,802 Ps. 227,436 Ps. 4,701,807 Increase of new debt (non-cash transactions) — — 441,131 — 441,131 Interest payable on Promissory Notes (non cash) 553,756 61,836 — — 615,592 Payment of debt — — ( 360,107 ) — ( 360,107 ) Interest payment on debt — — ( 41,859 ) — ( 41,859 ) Accrued interest on debt — — 41,859 — 41,859 Proceeds from credit line — — 82,527 — 82,527 Finance obtained through supplier finance arrangements — — — 1,528,143 1,528,143 Payments made on reverse factoring transactions — — — ( 1,417,243 ) ( 1,417,243 ) Exchange fluctuation ( 257,141 ) ( 26,681 ) — — ( 283,822 ) As of December 31, 2022 Ps. 4,276,058 Ps. 445,281 Ps. 248,353 Ps. 338,336 Ps. 5,308,028 Increase of new debt (non-cash transactions) — — 178,685 — 178,685 Loss related to modification and measurement of Promissory Notes 82,893 1,343 — — 84,236 Interest payable on Promissory Notes (non cash) 556,883 62,896 — — 619,779 Payment of debt — — ( 104,769 ) — ( 104,769 ) Interest payment on debt — — ( 25,224 ) — ( 25,224 ) Accrued interest on debt — — 25,224 — 25,224 Proceeds from credit lines — — 99,618 — 99,618 Finance obtained through supplier finance arrangements — — — 2,195,833 2,195,833 Payments made on reverse factoring transactions — — — ( 2,084,319 ) ( 2,084,319 ) Exchange fluctuation ( 575,382 ) ( 59,804 ) — — ( 635,186 ) As of December 31, 2023 Ps. 4,340,452 Ps. 449,716 Ps. 421,887 Ps. 449,850 Ps. 5,661,905

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Classes of current inventories [abstract]
Inventories	Note 8 - Inventories Inventories are analyzed as follows: December 31, 2023 December 31, 2022 Merchandise for sale Ps. 2,357,485 Ps. 1,931,605 Ps. 2,357,485 Ps. 1,931,605 As of December 31, 2023, the Company recognized an expense in cost of sales of Ps. 30,409 for the write-down of inventories due to Hurricane Otis (see Note 1).

Properties, furniture, equipmen

Properties, furniture, equipment and lease-hold improvements - Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Properties, 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.	Note 9 - Properties, furniture, equipment and lease-hold improvements – Net The reconciliation between values of properties, furniture, equipment and lease-hold improvements at beginning and end of period is as shown below: Buildings Land Transportation Transportation Furniture Store Store Lease-hold Computer Storage Molds Total 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 Advance payments — — — — — — — — — — — — 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 1,481 871 98,761 599,230 103,320 1,257,024 706,895 3,202,654 350,920 56,181 3,580 6,380,917 Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Accumulated depreciation ( 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 December 31, 2022 Initial balance Ps. 333 Ps. 871 Ps. 33,174 Ps. 190,328 Ps. 28,061 Ps. 343,656 Ps. 280,758 Ps. 937,689 Ps. 65,417 Ps. 20,291 Ps. 7 Ps. 1,900,585 Acquisitions — — 954 156,449 21,319 283,728 194,928 817,901 71,290 17,439 — 1,564,008 Advance payments — — — — — — — — — — — — Disposals — — — ( 1,618 ) — ( 23 ) ( 973 ) — — ( 32 ) — ( 2,646 ) Depreciation ( 74 ) — ( 13,686 ) ( 31,940 ) ( 5,145 ) ( 60,246 ) ( 21,105 ) ( 122,279 ) ( 39,584 ) ( 3,677 ) ( 7 ) ( 297,743 ) Final 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 December 31, 2022 Cost 1,481 871 96,279 432,190 74,210 824,757 557,802 2,107,621 270,702 50,344 3,580 4,419,837 Accumulated depreciation ( 1,222 ) — ( 75,837 ) ( 118,971 ) ( 29,975 ) ( 257,642 ) ( 104,194 ) ( 474,310 ) ( 173,579 ) ( 16,323 ) ( 3,580 ) ( 1,255,633 ) Final 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 The depreciation of properties, furniture, equipment and lease-hold improvements amounted to Ps. 488,409 , Ps. 297,743 and Ps. 212,829 for the years ended December 31, 2023, 2022 and 2021, respectively, and Ps. 94,121 , Ps. 50,883 and Ps. 34,008 was recognized in cost of sales and Ps. 394,288 , Ps. 246,860 and Ps. 178,821 in sales expenses, respectively, for such years. In addition, the Company recognized an impairment loss of Ps. 42,422 due to property damage from Hurricane Otis (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	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 10 - Right-of-use assets – Net The Company has signed various leasing 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 December 31, 2023 and 2022 is disclosed in Note 3.18. 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 consolidated statement of financial position as of December 31, 2023 and 2022, is as follows: Building Transportation equipment Store Total As of January 1, 2022 Ps. 2,911,515 Ps. 32,473 Ps. 103,978 Ps. 3,047,966 Additions 2,021,858 32,760 78,791 2,133,409 Depreciation ( 460,485 ) ( 9,234 ) ( 15,197 ) ( 484,916 ) As of December 31, 2022 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 During the years ended December 31, 2023, 2022 and 2021, 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. 18,370 , Ps. 6,387 and Ps. 2,232 , respectively. During the same periods, the Company did no t have variable lease payments. The Company had total cash outflows for leases of Ps. 1,186,260 in 2023, Ps. 826,730 in 2022 and Ps. 598,432 in 2021. For the years ended December 31, 2023, 2022 and 2021, the Company recognized Ps. 89,931 , Ps. 66,935 and Ps. 60,059 of depreciation of the right-of-use asset in the cost of sales, and Ps. 508,100 , Ps. 417,981 and Ps. 255,299 in sale expenses, 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 judgment in determining whether these extension and termination options are reasonably certain to be exercised (See Note 4.1). As of December 31, 2023, 2022 and 2021 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.

Intangible Assets - Net

Intangible Assets - Net	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets - Net	Note 11 - Intangible Assets – Net As of December 31, 2023 and 2022, the intangible assets of defined useful lives were comprised as follows: December 31, 2023 December 31, 2022 Initial balance Ps. 8,241 Ps. 7,831 Additions 1,185 2,805 Amortization ( 2,655 ) ( 2,395 ) Final balance Ps. 6,771 Ps. 8,241 Cost 19,872 18,687 Accumulated amortization ( 13,101 ) ( 10,446 ) Final balance Ps. 6,771 Ps. 8,241 For the years ended December 31, 2023, 2022 and 2021 the amortization, which was recognized in the statement of profit or loss, amounted to Ps. 2,655 , Ps. 2,395 and Ps. 1,967 , respectively.

Financial instruments by catego

Financial instruments by category	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 12 - Financial instruments by category The Company classified their financial assets and liabilities as follows: December 31, December 31, Financial assets at amortized cost: Cash and cash equivalents Ps. 1,220,471 Ps. 984,976 Sundry debtors 11,020 19,885 Total Ps. 1,231,491 Ps. 1,004,861 December 31, 2023 December 31, 2022 Financial liabilities at amortized cost: Debt with related parties Ps. 4,340,452 Ps. 4,276,058 Accounts payable and accrued expenses 322,959 273,731 Suppliers 7,126,089 5,390,192 Lease liabilities 6,244,222 5,245,442 Debt 1,321,455 1,031,970 Total 19,355,177 16,217,393 Fair value of financial assets and liabilities measured at amortized cost As of December 31, 2023 and 2022, the amount of cash and cash equivalents, 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. In addition, the estimated carrying amount and fair value of the liabilities measured at amortized costs are as follows: December 31, 2023 December 31, 2022 Carrying Fair value Carrying Fair value Debt to related parties and debt to third parties (1) Ps. 4,790,168 Ps. 4,798,894 Ps. 4,721,340 Ps. 4,818,245 (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 and 2022, 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 December 31, 2023 and 2022, 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	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 13 - Debt with related parties 13.1. Transactions with related parties December 31, December 31, December 31, Interest expense on Promissory Notes payable to shareholders Ps. 152,063 Ps. 151,198 Ps. 133,406 Interest expense on Promissory Notes payable to other related parties 389,021 386,966 341,585 Interest expense on Promissory Notes payable to key Management personnel 14,349 14,162 12,392 Interest expense on Promissory Notes payable to close family member of key Management 1,449 1,430 1,251 Costs of modification and remeasurement of Promissory Notes payable to shareholder 20,719 — — Costs of modification and remeasurement of Promissory Notes payable to other related party 59,951 — — Costs of modification and remeasurement of Promissory Notes payable to key management personnel 2,019 — — Costs of modification and remeasurement of Promissory Notes payable to close member family of key management 204 — — Deferred bonus expense payable to key Management personnel — 11,787 4,187 Interest accrued on bonus payable to key Management personnel 4,523 3,460 3,077 Professional fees payable to other related parties (1) 1,868 2,048 2,085 Total Ps. 646,166 Ps. 571,051 Ps. 497,983 (1) Corresponds to the annual payment made on an arms-length transaction to QS Management Ltd which is a related party of QS BBB, related to professional services. 13.2. Balances with related parties December 31, December 31, Current Liabilities Deferred bonus payable to related parties (2) Ps. 43,161 Ps. — Other bonus payable 35,269 43,834 Total Ps. 78,430 Ps. 43,834 Non-Current Liabilities Debt with related parties (1) Ps. 4,340,452 Ps. 4,276,058 Deferred Bonus payable to related parties (2) — 44,528 Total Ps. 4,340,452 Ps. 4,320,586 (1) Corresponds to Promissory Notes (2) Part of this payment was deferred and accrued interest at a rate from 10 % to 15 %, and will be paid in an exit event (such as an IPO). See Note 5.1 and the corresponding interest in Note 13.1. 13.3. As of December 31, 2023 and 2022, the Company’s debt under Promissory Notes was as follows: Debt with related parties December 31, 2023 Promissory Notes Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ 1,592,780 2,565,678 4,158,458 14 % Dec 2026 Guaranteed 2017 Junior Promissory Notes 5,000,000 US$ 70,953 108,292 179,245 15 % Dec 2026 Guaranteed 2020 Junior Promissory Notes 650,000 US$ 1,689 1,060 2,749 14 % Dec 2026 Guaranteed Total 100,397,329 1,665,422 2,675,030 4,340,452 (1) Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (see Note 14). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.'s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. Debt with related parties December 31, 2022 Promissory Notes Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ 1,825,472 2,272,766 4,098,238 14 % May 2024 Guaranteed 2017 Junior Promissory Notes 5,000,000 US$ 81,318 93,796 175,114 15 % May 2024 Guaranteed 2020 Junior Promissory Notes 650,000 US$ 1,936 770 2,706 14 % May 2024 Guaranteed Total 100,397,329 1,908,726 2,367,332 4,276,058 (1) Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (see Note 14). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.'s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. Terms and conditions of the Promissory Notes a. Senior Promissory Notes: On November 30, 2016, BBB Foods Inc. entered into a Senior Promissory Notes Agreement, pursuant to which the Company issued promissory notes (the “Senior Notes”) in the aggregate amount of US$ 94,747,329 . In Mexican peso, the principal amounts were Ps. 1,600,614 and Ps. 1,834,450 , as of December 31, 2023 and 2022, respectively (of which 99.5 % was due to related parties and 0.5 % to third parties, as shown below) with an original term of 6 years (with a maturity date of November 30, 2022 ), bearing interest at an annual rate of 14 %, with principal and interest payable at maturity. Accrued interest was Ps. 2,578,298 (US$ 152,620,740 ), and Ps. 2,283,945 (US$ 117,963,235 ), as of December 31, 2023 and 2022, respectively (See Note 5.3 for exchange rates used). On November 23, 2021, the holders of the Senior Notes agreed to extend the maturity thereof for almost 2 years, to May 31, 2024 . 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. Consequently, these additional amounts adjusted the carrying amount of the liability related to this modification with the corresponding loss recognized as finance costs. Subsequently, as of December 31, 2023, the Company remeasured the amortized cost of the debt due to changes on the expectation of cash flows and recognized an additional loss. As follows the breakdown for each concept: Modification of debt Remeasurement of debt Debt - Third parties (Note 14) Ps. 258 Ps. 132 Related parties 52,518 26,894 Total Ps. 52,776 Ps. 27,026 As mentioned above, the holders of the Senior Notes include related parties, such as shareholders, as well as third parties, so the total amount of the Senior Notes has been split to show the nature of the counterparty creditors. See Note 14 for further information. Amounts outstanding under the Senior Notes were comprised as follows: December 31, December 31, Related parties Ps. 4,158,458 Ps. 4,098,238 Debt - Third parties (Note 14) 20,454 20,158 Total Ps. 4,178,912 Ps. 4,118,396 The related parties were as follows: December 31, December 31, BBB Foods Inc. shareholders Ps. 1,122,056 Ps. 1,105,807 Investment fund related to QS BBB (see Note 1) 3,035,234 2,991,279 Key management personnel 1,168 1,152 Total Ps. 4,158,458 Ps. 4,098,238 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 . In Mexican peso the principal amounts were Ps. 84,468 and Ps. 96,808 , as of December 31, 2023 and 2022, respectively (of which 84 % was due to related parties and 16 % to third parties, as shown below) with an original term of 5 years (with a maturity date of November 30, 2022 ) bearing interest at an annual rate of 15 %, with principal and interest payable at maturity. Accrued interest was Ps. 128,919 (US$ 7,631,284 ) and Ps. 111,661 (US$ 5,767,168 ), as of December 31, 2023 and 2022, respectively (See Note 5.3 for exchange rates used). On November 23, 2021, the holders of the 2017 Junior Notes agreed to extend the maturity thereof for almost 2 years, to May 31, 2024 . 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. Consequently, this additional amount adjusted the carrying amount of the liability related to this modification with the corresponding loss recognized as finance costs. Subsequently, as of December 31, 2023, the Company remeasured the amortized cost of the debt due to changes on the expectation of cash flows and recognized an additional loss. As follows the breakdown for each concept: Modification of debt Remeasurement of debt Debt - Third parties (Note 14) Ps. 404 Ps. 249 Related parties 2,121 1,305 Total Ps. 2,525 Ps. 1,554 As mentioned above, the holders of the 2017 Junior Notes include related parties, which includes shareholders, as well as third parties, so the total amount of the 2017 Junior Notes has been split to show the nature of the counterparty creditors. See Note 14 for further information. Amounts outstanding under the 2017 Junior Notes were comprised as follows: December 31, December 31, Related parties Ps. 179,245 Ps. 175,114 Debt - Third parties (Note 14) 34,142 33,355 Total Ps. 213,387 Ps. 208,469 The related parties were as follows: December 31, December 31, Key Management personnel Ps. 104,559 Ps. 102,150 BBB Foods Inc. shareholders 59,748 58,371 Close family member of key Management 10,670 10,424 Other related parties 4,268 4,169 Total Ps. 179,245 Ps. 175,114 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 . In Mexican peso, the principal amounts were Ps. 10,981 and Ps. 12,585 , as of December 31, 2023 and 2022, respectively (out of which 15.4 % corresponded to related parties and 84.6 % to third parties, as shown below) with an original term of 3 years (with a maturity date of June 30, 2023 ), bearing interest at an annual rate of 14 %, with principal and interest payable at maturity. Accrued interest was Ps. 6,887 (US$ 407,613 ) and Ps. 5,012 (US$ 258,884 ), as of December 31, 2023 and 2022, respectively (See Note 5.3 for exchange rate used). On November 23, 2021, the holders of the 2020 Junior Notes agreed to extend the maturity of the 2020 Junior Notes for almost 1 year, to May 31, 2024 . 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$ 20,000 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. Consequently, this additional amount adjusted the carrying amount of the liability related to this modification with the corresponding loss recognized as finance costs. Subsequently, as of December 31, 2023, the Company remeasured the amortized cost of the debt due to changes on the expectation of cash flows and recognized an additional loss. As follows the breakdown for each concept: Modification of debt Remeasurement of debt Debt - Third parties (Note 14) Ps. 191 Ps. 109 Related parties 35 20 Total Ps. 226 Ps. 129 As mentioned above, the holders of the 2020 Junior Notes include related parties, such as shareholders as well as third parties, so the total amount of the 2020 Junior Notes has been split to show the nature of the counterparty creditors. See Note 14 for further information. Amounts outstanding under the 2020 Junior Notes were comprised as follows: December 31, December 31, Related parties Ps. 2,749 Ps. 2,707 Debt - Third parties (Note 14) 15,118 14,890 Total Ps. 17,867 Ps. 17,597 The related parties were as follows: December 31, December 31, BBB Foods Inc. shareholders Ps. 2,749 Ps. 2,707 Total Ps. 2,749 Ps. 2,707 d. Covenants The Promissory Notes contain certain provisions that limit the Company’s ability to incur additional debt; pay dividends, make certain investments, and reduce its share capital, among others. The Promissory Notes also establish minimum requirements for carrying out portfolio securitizations and limit the Company’s ability to enter into transactions with related parties. As of December 31, 2023, 2022 and 2021 the Company was in compliance with all covenants under the Promissory Notes. As a subsequent event, between February 14 and 16, 2024, the Company repaid in full the outstanding amount of Senior, 2017 Junior and 2020 Junior Promissory Notes and Convertible Notes, in the aggregate amount of US$ 288,116,421 (Ps. 4,934,138 translated at a foreign exchange rate of 17.1255 Mexican pesos per U.S. dollar) with the proceeds of the IPO (see Note 23). 13.4. Key Management personnel compensation a) Compensation to key Management personnel during the years ended December 31, 2021 was Ps. 97,936 . The compensation for 2021 was paid to a third party (hired until July 31, 2021) and recognized as an expense during the corresponding reporting period. The total compensation paid by the Company starting on August 1, 2021, amounted to Ps. 57,129 , and the Company incurred an expense for bonuses payable to key Management personnel for an amount of Ps. 4,187 (See Note 13.1). Additionally, the Company incurred an expense for other bonuses of Ps. 46,053 . The amount pending to be paid regarding bonuses as of December 31, 2023 and 2022, amounted to Ps. 43,161 and Ps. 44,527, respectively (See Note 13.2). In addition, the Company incurred expenses for share-based payments during the years ended December 31, 2021 in the amount of Ps. 132,456 . December 31, December 31, Share-based payments Ps. 334,493 Ps. 250,375 Short-term employee benefits 122,370 98,137 Other bonuses (1) 58,620 51,150 Deferred bonus (See Note 13.1) — 11,787 Ps. 515,483 Ps. 411,449 (1) The outstanding amount payable of these bonuses as of December 31, 2023 and 2022 is Ps. 35,269 and Ps. 43,834 , respectively. (See Note 13.2). b) The CEO of BBB Foods Inc. is shareholder of Bolton Partners LTD, a related party.

Debt

Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 not material. With the proceeds of the IPO, the Company repaid the outstanding amount of Convertible Notes totaling US$ 23,229,744 (Ps. 396,485 ).	Note 14 - Debt The Company’s debt is as follows: December 31, December 31, Short-term debt: Short-term document payable Ps. 112,142 Ps. 70,373 Supplier finance arrangement (1) (3) 449,850 338,336 Santander credit line (2) 182,145 82,527 Total of short-term debt Ps. 744,137 Ps. 491,236 Long-term debt: Long-term document payable Ps. 127,602 Ps. 95,453 Promissory Notes 449,716 445,281 Total of long-term debt Ps. 577,318 Ps. 540,734 Total debt: Ps. 1,321,455 Ps. 1,031,970 (1) According to the Agreement with Santander, the Company’s liability to Santander related to the accounts payable factored by its suppliers is allowed to be for an aggregate amount of up to Ps. 350,000 . On December 4, 2023, the Company agreed with Santander to increase the aggregate amount to Ps. 500,000 . As of December 31, 2023 and 2022, the Company had Ps. 284,080 and Ps. 11,664 , respectively, available under the Agreement with Santander . (2) As of December 31, 2022, the Company’s liability to Santander related to the credit line in 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 December 31, 2023 and 2022, the Company had an available credit line amount pending to be withdrawn of Ps. 117,855 and Ps. 17,473 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement with Santander for an amount of up to Ps. 200,000 . As of December 31, 2023, the Company had no t used this credit line. (3) According to the HSBC Agreement, the Company's liability to HSBC related to the supplier finance arrangement and the credit line is for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did no t have an outstanding balance under the credit line; however, the Company had an outstanding balance related to the supplier finance arrangement and, consequently, the Company had a total available amount of Ps. 216,070 . i. Debt Debt is an agreement for the financing of transportation and store equipment, which is pledged as collateral. As of December 31, 2023 and 2022, there were no current restrictions on the use of such pledged assets. Total short-term and long-term debt as of December 31, 2023 and 2022 was denominated, in Mexican peso and accrue monthly interest as shown below: Institution Concept Effective rate Remaining (1) 2023 2022 Banco Mercantil del Norte Transportation equipment From 11.90 to 15.99 1 year Ps. 149 Ps. 149 Daimler Chrysler Financial Services Transportation equipment From 11.25 to 13.20 1 year 111,551 67,563 Daimler Chrysler Financial Services Transportation equipment From 11.25 to 13.20 3 years 127,602 94,928 NR Finance México, S.A. de C.V. SOFOM E.N.R. Transportation equipment From 2.08 to 14.99 1 year 13 1,613 NR Finance México, S. A. de C. V. SOFOM E.N.R. Transportation equipment From 2.08 to 14.99 From 2 to 3 years — 78 TOYOTA Financial Services Transportation equipment 13.99 1 year 70 320 TOYOTA Financial Services Transportation equipment 13.99 2 years — 88 Grupo Financiero Santander Transportation equipment 12.99 1 year 123 126 Grupo Financiero Santander Transportation equipment 12.99 2 years — 123 CETELEM SA de CV Transportation equipment From 12.74 to 14.00 1 year — 131 Arrendadora Afirme Transportation equipment From 9.95 to 11.7 1 year 236 471 Arrendadora Afirme Transportation equipment 11.7 3 years — 236 Grupo Financiero Santander Santander credit line TIIE + 3.15 1 year 182,145 82,527 Supplier finance arrangement HSBC N/A N/A 233,930 — Supplier finance arrangement Santander N/A N/A 215,920 338,336 Total of document payable Ps. 871,739 Ps. 586,689 Total of short-term document payable 744,137 491,236 Total of long-term document payable Ps. 127,602 Ps. 95,453 (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 As of December 31, 2023 and 2022, the Company’s debt under Promissory Notes was as follows: December 31, 2023 Promissory Notes Amount (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes (Note 13a) 94,747,329 US$ 7,834 12,620 20,454 14 % Dec 2026 Guaranteed 2017 Junior Promissory Notes (Note 13b) 5,000,000 US$ 13,515 20,627 34,142 15 % Dec 2026 Guaranteed 2020 Junior Promissory Notes (Note 13c) 650,000 US$ 9,291 5,827 15,118 14 % Dec 2026 Guaranteed Convertible Notes (Note 14a) 15,000,000 US$ 248,569 (4) 131,433 380,002 14 % Nov 2026 Guaranteed Total 115,397,329 279,209 170,507 449,716 (1) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (see Note 13). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. December 31, 2022 Promissory Notes Amount (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes (Note 13a) 94,747,329 US$ 8,979 11,179 20,158 14 % May 2024 Guaranteed 2017 Junior Promissory Notes (Note 13b) 5,000,000 US$ 15,489 17,866 33,355 15 % May 2024 Guaranteed 2020 Junior Promissory Notes (Note 13c) 650,000 US$ 10,649 4,241 14,890 14 % May 2024 Guaranteed Convertible Notes (Note 14a) 15,000,000 US$ 284,882 (4) 91,996 376,878 14 % Nov 2026 Guaranteed Total 115,397,329 319,999 125,282 445,281 (4) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (5) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (see Note 13). (6) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. (7) Includes the issuance costs of the Convertible Notes. a. Convertible Notes: On November 20, 2020, BBB Foods Inc. entered into a Junior Convertible Promissory Notes Agreement with LIV FD, S.A. de C.V., S.O.F.O.M., E.N.R. Under the term of this agreement, on November 20, 2020 , BBB Foods Inc. issued a first junior convertible promissory note in the amount of US$ 7,500,000 with issuance costs of US$ 173,661 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 have 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 junior convertible promissory note and the second junior convertible promissory note are referred to as the “Convertible Notes.” As of December 31, 2023 and 2022, the contractual payments of the Convertible Notes were US$ 22,830,216 (Ps. 385,682 ), and US$ 19,857,885 (Ps. 384,478 ), respectively. Between May 20, 2025 and the maturity date, the Convertible Notes are convertible into ordinary shares of the Company, at the option of the holder. Convertible Notes will be convertible into the number of Class C Shares (rounded to the nearest whole number) 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 ), such amount may be adjusted after the issuance date for any share split, share combination or similar dilutive events that may occur with respect to Class C Shares. Since the functional currency of BBB Foods is the Mexican Peso and the Convertible Notes are denominated in U.S. dollars, the characteristic of an exchange of a fixed payment for a fixed amount of equity is not fulfilled as the exchange rate will be different depending on the date they are converted. In addition, as the holder decides when to convert the notes, there is uncertainty to determine the amount of principal and accrued interest from the start date of the contract until settlement. Therefore, it was determined that the Convertible Notes should be classified as financial liability. According to the terms and conditions of the Convertible Notes, the option to acquire equity instruments of the Company meet the definition of a derivative, since the holder is entitled to receive shares of the Company at a determined price in U.S. dollars (but subject to variability for exchange fluctuations), which could be lower or higher than the fair value of the equity instruments at the date of the call option. Based on the foregoing, an embedded derivative exists under the Convertible Notes, and because it is not closely related to the underlying Convertible Notes it must be recognized as a financial instrument measured at fair value through profit or loss. However, the value of the embedded derivative as of December 31, 2023, 2022 and 2021, was nil . As a subsequent event, between February 14 and 16, 2024, the Company repaid in full the outstanding amount of Senior, 2017 Junior and 2020 Junior Promissory Notes and Convertible Notes, in the aggregate amount of US$ 288,116,421 with the proceeds of the IPO (see Note 23). See Note 13 for the terms and conditions of the remainder of the Company’s debt instruments.

Lease liabilities

Lease liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 15 - Lease liabilities From December 31, 2022, to December 31, 2023, the Company has recognized the lease liabilities shown below: December 31, 2023 December 31, 2022 Lease liabilities: Current Ps. 537,515 Ps. 417,307 Non-current 5,706,707 4,828,135 Ps. 6,244,222 Ps. 5,245,442 Set out below are the carrying amounts of lease liabilities and the movements during the period: Building Transportation Store Total Lease liabilities as of January 1, 2021 Ps. 2,575,480 Ps. 6,595 Ps. 18,720 Ps. 2,600,795 New leases 897,846 25,738 64,262 987,846 Interest expense 432,828 1,690 6,160 440,678 Payment of leases ( 567,988 ) ( 6,814 ) ( 23,630 ) ( 598,432 ) Lease liabilities as of December 31,2021 Ps. 3,338,166 Ps. 27,209 Ps. 65,512 Ps. 3,430,887 New leases 2,021,858 32,760 78,792 2,133,410 Interest expense 488,072 3,896 15,907 507,875 Payment of leases ( 755,871 ) ( 16,631 ) ( 54,228 ) ( 826,730 ) Lease liabilities as of December 31,2022 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 The following are the amounts recognized in profit or loss: December 31, December 31, December 31, Depreciation expense of right-of-use assets Ps. 598,031 Ps. 484,916 Ps. 315,358 Interest expense on lease liabilities 762,872 507,875 440,678 Expense relating to leases of low-value assets and short-term leases (included in administrative expenses) 18,370 6,387 2,232 Total amount recognized in profit or loss Ps. 1,379,273 Ps. 999,178 Ps. 758,268 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.

Stockholders' equity _ Capital

Stockholders' equity / Capital stock	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of classes of share capital [abstract]
Stockholders' equity / 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.	Note 16 - Stockholders’ equity BBB Foods Inc. As of January 1, 2022, December 31, 2023 and 2022, the capital stock was comprised as follows: Number of shares Capital Stock As of January 1, 2022 28,050,087 Ps. 471,282 As of December 31, 2022 28,050,087 Ps. 471,282 As of December 31, 2023 28,050,087 Ps. 471,282 Description Number of Shares Total value Class A (1) 4,000,000 Ps. — Class B (2) 11,025,000 Ps. 124,470 Class C (3) — — Class D (3) 8,571,428 163,904 Class E (4) 4,453,659 182,908 Total 28,050,087 Ps. 471,282 (1) Class A: Shares with voting rights and drag-along rights. (2) Class B: Shares with voting rights, drag-along rights, and liquidation preference in case of bankruptcy. (3) Class C: There are 15,000,000 unissued reserved shares corresponding to payments under the Plan with non-voting rights. (4) Class D: Shares with voting rights and liquidation preference in case of bankruptcy. (5) Class E: Shares with voting rights and liquidation preference in case of bankruptcy. Dividends to be paid will be free from income tax if they come from Net Tax Profit Account (“CUFIN”, by its Spanish acronym). Any dividends paid in excess of CUFIN and reinvested CUFIN (“CUFINRE” by its Spanish acronym) will cause a tax equivalent to 42.86 %. The current tax is payable by each of the Mexican Subsidiaries and may be credited against its current income tax of the year on which it is paid. The remaining amount may be credited in the following two fiscal years against the tax of the year or against the provisional payments. Dividends paid coming from profit previously taxed by income tax will not be subject to tax withholding or additional tax payment. For that purpose, income tax law sets the obligation of keeping CUFIN with profit generated up to December 31, 2013, starting another CUFIN with profit generated from January 1, 2014. As of December 31, 2023 and 2022, the sum of both CUFIN of the Mexican Subsidiaries amounted to approximately Ps. 709,314 and Ps. 191,226 , respectively.

Income tax

Income tax	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 17 - 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 this will continue to be the case 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. The statutory rate of income tax in Mexico applicable to the Company’s Mexican Subsidiaries was and will continue to be 30 %. In 2023, Tiendas BBB determined a tax profit of Ps. 6,238 (Ps. 8,531 in 2022; Ps. 15,185 in 2021); Desarrolladora Tres B has determined a tax loss of Ps. 307 , (Ps. 132 in 2022; Ps. 671 in 2021), which was updated for inflation to Ps. 315 as permitted by tax authorities; and Tiendas Tres B obtained a tax profit of Ps. 1,124,318 (Ps. 1,003,720 in 2022; Ps. 618,404 in 2021). However, Tiendas Tres B tax profit in 2021 was partially offset by prior year tax losses. The tax result differs from the accounting result mainly for those items that are accumulated and deducted differently for accounting and tax purposes, for the recognition of the effects of inflation for tax purposes, as well as for those items that only affect the accounting or tax result. 17.1. The income tax expense in 2023, 2022 and 2021 is analyzed as shown below: December 31, December 31, December 31, Current income tax Ps. ( 309,989 ) Ps. ( 287,309 ) Ps. ( 156,907 ) Deferred income tax Ps. 104,741 Ps. 85,946 Ps. 65,095 Total Ps. ( 205,248 ) Ps. ( 201,363 ) Ps. ( 91,812 ) 17.2. As of December 31, 2023, 2022 and 2021, the main temporary differences on which the deferred income tax was recognized and analyzed is as shown below: December 31, December 31, December 31, Advanced payments Ps. ( 56,059 ) Ps. ( 47,638 ) Ps. ( 25,614 ) Property, furniture, equipment, and lease-hold improvements ( 23,667 ) ( 43,510 ) ( 50,224 ) Lease liabilities 6,255,817 5,253,632 3,435,431 Right-of-use assets ( 5,520,596 ) ( 4,696,459 ) ( 3,047,966 ) Provisions 460,212 398,269 327,872 Accrued expenses 293,814 200,416 109,587 Inventories ( 63,517 ) ( 67,842 ) ( 38,706 ) Ps. 1,346,004 Ps. 996,868 Ps. 710,380 Applicable income tax rate 30 % 30 % 30 % Deferred income tax asset Ps. 403,801 Ps. 299,060 Ps. 213,114 17.3. The movement in deferred income tax assets and liabilities during the year, without taking into account the compensation of balances under the same tax jurisdiction, is as shown below: January 1, Effects in December 31, Effects in December 31, Effects in December 31, Assets for deferred taxes Tax losses to be carryforward Ps. 12,439 Ps. ( 12,439 ) Ps. — Ps. — Ps. — Ps. — Ps. — Provisions 84,391 13,970 98,361 21,119 119,480 18,583 138,063 Lease liabilities 780,979 249,650 1,030,629 545,460 1,576,089 300,655 1,876,744 Accrued expenses 12,617 20,259 32,876 27,249 60,125 28,020 88,145 Total assets for deferred tax Ps. 890,426 Ps. 271,440 Ps. 1,161,866 Ps. 593,828 Ps. 1,755,694 Ps. 347,258 Ps. 2,102,952 Liabilities for deferred taxes Inventories 7,612 4,001 11,613 8,741 20,354 ( 1,298 ) 19,056 Advanced payments 6,519 1,165 7,684 6,607 14,291 2,526 16,817 Property, furniture, equipment, and lease-hold improvements 15,634 ( 568 ) 15,066 ( 2,014 ) 13,052 ( 5,952 ) 7,100 Right-of-use assets 712,642 201,747 914,389 494,548 1,408,937 247,241 1,656,178 Total liabilities for deferred tax Ps. 742,407 Ps. 206,345 Ps. 948,752 Ps. 507,882 Ps. 1,456,634 Ps. 242,517 Ps. 1,699,151 Total asset – Net Ps. 148,019 Ps. 65,095 Ps. 213,114 Ps. 85,946 Ps. 299,060 Ps. 104,741 Ps. 403,801 17.4. The reconciliation between the current and effective combined income tax rates is shown below: December 31, December 31, December 31, Loss before income tax Ps. ( 100,905 ) Ps. ( 363,747 ) Ps. ( 724,862 ) Current income tax rate 30 % 30 % 30 % Income tax at legal rate Ps. 30,272 Ps. 109,124 Ps. 217,459 Plus (less) effects of income tax on the following items: Share-based payment ( 115,370 ) ( 91,137 ) ( 42,637 ) Annual adjustment for inflation ( 90,219 ) ( 105,615 ) ( 70,282 ) Unrecognized tax losses in no taxable entities ( 20,955 ) ( 106,071 ) ( 200,218 ) Non-deductible expenses ( 83,703 ) ( 64,766 ) ( 43,002 ) Property, furniture, equipment, and lease-hold improvements 48,049 46,219 30,657 Restatement of tax losses for the year ( 92 ) ( 40 ) 202 Non-cumulative income 21,253 6,655 4,904 Others 5,517 4,268 11,105 Income tax expense recognized in income Ps. ( 205,248 ) Ps. ( 201,363 ) Ps. ( 91,812 ) Effective income tax rate ( 203.4 )% ( 55.4 )% ( 12.7 )% 17.5. As of December 31, 2023, the Company maintained accumulated restated tax losses to carry forward for an amount of Ps. 1,961 , whose right to be offset against future profits expires as shown below: Year of the loss Desarrolladora Year of 2014 164 2024 2015 21 2025 2016 60 2026 2017 147 2027 2018 163 2028 2019 135 2029 2020 111 2030 2021 703 2031 2022 142 2032 2023 315 2033 1,961 Deferred income tax assets are recognized for tax loss carryforwards to the extent that the receipt of a tax benefit through future taxable income is likely. The Company did not recognize tax losses for an amount of Ps. 1,961 , Ps. 1,568 and Ps. 1,372 as of December 31, 2023, 2022 and 2021, since the recovery of such amounts was not probable. The temporary differences associated with investments in the Group subsidiaries generate a deferred tax of zero, since BBB Foods Inc. is not a taxable entity as described above. The Company determined that the undistributed profits of its subsidiaries will not be distributed in the foreseeable future.

Cost and Expenses by nature

Cost and Expenses by nature	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 18 - Cost and Expenses by nature The cost of sales is comprised as shown below: December 31, December 31, December 31, Cost of merchandise and logistic costs Ps. 36,854,490 Ps. 27,537,825 Ps. 19,561,023 Depreciation of properties, furniture, equipment, and lease-hold improvements 94,121 50,883 34,008 Depreciation of right-of-use asset 89,931 66,935 60,059 Cost of sales Ps. 37,038,542 Ps. 27,655,643 Ps. 19,655,090 The sales and administrative expenses are as follows: December 31, December 31, December 31, Personnel Expenses 3,082,527 2,085,846 1,305,558 Depreciation and Amortization 905,043 667,236 436,087 Cash-in-Transit Services, Surveillance and Maintenance 571,631 446,146 331,885 Energy, Fuel, and Lubricants 421,231 336,842 277,619 Shared-based payment (1) 384,566 303,789 142,123 Other 414,060 267,835 370,070 Advertising 160,497 132,342 81,000 Other taxes and rights 163,303 100,993 53,662 Professional Services (2) 106,983 71,901 48,558 Total sales and administrative expenses Ps. 6,209,841 Ps. 4,412,930 Ps. 3,046,562 (1) The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options. (2) An amount of Ps. 37,910 in IPO related services was incurred during 2023 out of which Ps. 28,432 was recognized as an expense and Ps. 9,477 will be capitalized as part of the net proceeds of the new shares to be issued due to the IPO and as of December 31, 2023, were recognized as advanced payments.

Financial costs - net

Financial costs - net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 )	Note 19 - Financial costs - net For the years ended December 31, 2023, 2022, and 2021, the financial (costs) income is included as indicated below: December 31, December 31, December 31, Financial income: Interest income Ps. 16,640 Ps. 11,686 Ps. 7,381 Other commissions 9,429 8,154 607 Financial income Ps. 26,069 Ps. 19,840 Ps. 7,988 Financial costs: Interest cost on lease liabilities ( 762,872 ) ( 507,875 ) ( 440,678 ) Interest cost on Promissory Notes ( 619,779 ) ( 615,592 ) ( 537,411 ) Loss related to modification of Promissory Notes ( 55,527 ) — — Loss related to remeasurement of Promissory Notes ( 28,709 ) — — Interest on bonus payable to related parties ( 4,523 ) ( 3,460 ) ( 3,077 ) Interest cost on credit lines ( 30,473 ) — — Interest cost on financing of transportation and store equipment (Debt) ( 25,224 ) ( 41,859 ) ( 23,369 ) Financial costs Ps. ( 1,527,107 ) Ps. ( 1,168,786 ) Ps. ( 1,004,535 ) Exchange rate fluctuation: Gain for exchange rate fluctuation 667,118 285,990 2,853 Loss for exchange rate fluctuation ( 60,848 ) ( 21,060 ) ( 125,221 ) Gain (loss) for exchange rate fluctuation - net Ps. 606,270 Ps. 264,930 Ps. ( 122,368 ) Financial costs - net Ps. ( 894,768 ) Ps. ( 884,016 ) Ps. ( 1,118,915 )

Earnings (loss) per share

Earnings (loss) per share	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 20 - Loss per share Losses per share are classified as basic and diluted. Basic losses 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 losses are calculated by dividing the loss for the year 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 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. The Company has not presented diluted earnings per share as it has recognized a net loss for all periods, which would result in an antidilutive effect. The information on earnings (loss) per share and number of shares used in the calculations of basic loss per share is shown below: December 31, December 31, December 31, Net loss for the year Ps. ( 306,153 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Weighted average Class A shares (1) (2) 12,000,000 12,000,000 12,000,000 Basic and diluted loss per share ( 25.51 ) ( 47.09 ) ( 68.06 ) (1) The loss per share is estimated with the weighted average number of Class A shares, due to the liquidity preference since there is no contractual obligation from the class B, C, D, and E to share losses as they have different liquidation rights. (2) On January 29, 2024, a Board’s Resolutions meeting agreed a 3 for 1 share split (see Note 23), which resulted in a retrospective modification of the weighted average Class A shares only for purposes of the basic and diluted loss per share calculation. This split has no other effects in these financial statements and all related changes in the number of shares will be shown in subsequent financial statements starting in 2024. The Company issued Convertible Notes which may be paid with Class C shares of the Company (see Note 14) and granted share-based payments with potentially dilutive effects for a weighted average amount of 14,415,106 shares without taking into account the 3 -for-1 share split effected in connection with the IPO (out of which 14,150,408 shares correspond to share-based payments and 264,698 shares correspond to the Convertible Notes), 12,382,039 shares without taking into account the 3 -for-1 share split effected in connection with the IPO (out of which 12,143,744 shares correspond to share-based payments and 238,295 shares correspond to the Convertible Notes), and 9,906,014 shares without taking into account the 3 -for-1 share split effected in connection with the IPO (out of which 9,698,744 shares correspond to share-based payments and 207,270 shares correspond to the Convertible Notes) for the years ended December 31, 2023, 2022, and 2021, respectively, but which were not included in the calculation as they have anti-dilutive effects.

Share-based payment

Share-based payment	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based payment	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	Note 21 - Share-based payment The Company has a share-based payments plan for its employees. As stated in the terms of the Plan, eligible employees will obtain share-based payments pursuant to the terms of the Plan. The main assumptions for the evaluation of share-based payments are as follows: December 31, December 31, December 31, Discounted Cash Flow – DCF: Discount rate (2) 12.50 % 15.30 % 12.30 % Expected perpetuity growth 3.72 % 3.98 % 3.63 % Option Pricing Model – OPM: Discount rate (2) 3.00 % 7.00 % 0.81 % Volatility mainly (1) 30.52 % 38.05 % 40.69 % Binomial tree: Discount rate (2) 3.00 % 7.00 % 15.00 % Volatility mainly (1) 36.1 % 39.97 % 39.99 % (1) The expected volatility is based on the historic volatility of comparable entities within the industry, with a period of time equivalent to the estimated contractual life of the share options granted by the Company. (2) The risk-free interest rates that were considered within the discount rates for the years 2023, 2022 and 2021 were 3.96 %, 3.45 % and 1.85 %, respectively; which corresponded to the interpolated U.S. Constant Maturity Treasury yield as of the valuation date. Common Options The payment will be in equity in the 5 years following the grant date, with an initial vesting period of 2 years to obtain 25 % of the incentive. Thereafter, the vesting period will be annually, at 25 % through the remaining 3 years. If the employee ceases to provide services for the Company from the date on which the benefits in shares were vested, they automatically lose the right to the unvested option. The fair value is determined on the basis of the binomial tree valuation model. As of the date of valuation of each common option the expected dividend yield was 0 %. The following table illustrates the outstanding share options under the Plan and the corresponding strike prices (without taking into account the 3-for-1 share split effected in connection with the IPO) and the expiry dates: Grant Date Number of outstanding Strike Price Average (1) Average Expiry Date, 2023 2022 2021 2006 200,000 200,000 200,000 $ 1.50 N/A N/A 2036 2006 157,500 157,500 157,500 $ 1.00 N/A N/A 2036 2007 155,000 155,000 155,000 $ 1.75 N/A N/A 2037 2008 270,000 270,000 270,000 $ 2.50 N/A N/A 2038 2009 300,000 300,000 300,000 $ 3.25 N/A N/A 2039 2010 360,000 360,000 360,000 $ 3.25 N/A N/A 2040 2011 437,500 437,500 437,500 $ 4.00 N/A N/A 2041 2012 437,500 437,500 437,500 $ 5.00 N/A N/A 2042 2013 467,500 467,500 467,500 $ 6.00 N/A N/A 2043 2014 493,750 493,750 493,750 $ 6.50 $ 0.03 $ 0.08 2044 2015 516,000 516,000 516,000 $ 6.50 $ 0.05 $ 0.13 2045 2016 607,750 607,750 607,750 $ 5.70 $ 0.0001 $ 0.0001 2046 2017 273,750 283,750 283,750 $ 8.15 $ 0.0006 $ 0.003 2047 2018 302,500 315,000 315,000 $ 9.30 $ 0.39 $ 1.08 2048 2019 282,500 297,500 297,500 $ 13.00 $ 1.23 $ 3.04 2049 2020 347,500 365,000 365,000 $ 15.00 $ 7.49 $ 13.43 2050 2021 1,645,000 1,680,000 1,680,000 $ 19.00 $ 11.26 $ 19.62 2051 2022 2,320,000 2,445,000 — $ 29.00 $ 6.23 $ 12.53 2052 2023 2,090,000 — — $ 36.50 $ 28.11 $ 46.21 2053 11,663,750 9,788,750 7,343,750 (1) When the Company adopted IFRS Accounting Standards for the first time on December 31, 2020, with transition date as of January 1, 2019, it decided to apply the optional exemption permitted by IFRS 1, First-time Adoption of IFRS Reporting Standards, and did not apply the IFRS 2, Share-based Payment, for share-based payments that were vested before the transition date, but only applied IFRS 2 for share options granted in 2014 onwards, given that the vesting period of the share options is 5 years . Therefore, the fair value of the granted options from 2006 to 2013 have not been calculated nor recognized. The following table illustrates the reconciliation in the number of share options under the Plan (without taking into account the 3-for-1 share split effected in connection with the IPO) during the years ended December 31: 2023 2022 2021 Outstanding as of January 1st 9,788,750 7,343,750 5,663,750 Granted during the year 2,090,000 2,445,000 1,695,000 Forfeited during the year ( 215,000 ) — ( 15,000 ) Outstanding as of December 31st 11,663,750 9,788,750 7,343,750 Exercisable as of December 31st — — — The weighted average strike prices of the share options as of December 31, 2023, 2022, and 2021 were US$ 18.07 , US$ 14.07 and US$ 9.10 , respectively. The weighted average remaining contractual life of options outstanding as of December 31, 2023, 2022, and 2021 were 25 years , 22 years , and 22.5 years, respectively. In addition, no options have been exercised under the Plan. Exit Options These 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 employees under the Plan, 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 30, 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 outstanding Exit Options under the Plan and the corresponding strike prices (without taking into account the 3-for-1 share split effected in connection with the IPO) and the expiry dates: Grant Date Number of outstanding Strike Price Fair value at (1) Expiry Date, 2023 2022 2021 2020 1,011,664 1,011,664 1,011,664 $ 7.11 $ 9.11 2050 2020 1,043,330 1,043,330 1,043,330 $ 11.00 $ 8.30 2050 2021 300,000 300,000 300,000 $ 19.00 $ 11.51 2051 2023 63,332 — — $ 7.11 $ 8.04 2051 2023 63,332 — — $ 11.00 $ 7.58 2051 2,481,658 2,354,994 2,354,994 (1) Due to the change in the estimated date of the IPO, the fair value of the options was recalculated. Previously, the fair values of the options were US$ 9.07 (strike price US$ 7.11 ) and US$ 8.27 (strike price US$ 11.00 ) for 2020 grant, and US$ 11.47 (strike price US$ 19.00 ) for 2021 grant. The following table illustrates the movements in Exit Options (without taking into account the 3-for-1 share split effected in connection with the IPO) during the years ended December 31: 2023 2022 2021 Outstanding as of January 1st 2,354,994 2,354,994 2,181,658 Granted during the year 126,664 — 300,000 Forfeited during the year — — ( 126,664 ) Outstanding as of December 31st 2,481,658 2,354,994 2,354,994 Exercisable as of December 31st — — — The weighted average strike price of the Exit Options as of December 31, 2023, 2022 and 2021 was US$ 10.28 , US$ 10.28 and US$ 10.28 , respectively. The weighted average remaining contractual life of Exit Options outstanding as of December 31, 2023, 2022 and 2021 was 27 , 29 and 29 years, respectively. In addition, no options have been exercised under the Plan. The expense recognized for employee services received during the years ended December 31, 2023, 2022 and 2021 was recognized in administrative expenses for the amounts of Ps. 384,566 , Ps. 303,789 and Ps. 142,123 , respectively. The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options.

BBB Foods Inc. separate condens

BBB Foods Inc. separate condensed financial information	12 Months Ended
	Dec. 31, 2023
Disclosure of subsidiaries [abstract]
BBB Foods Inc. separate condensed financial information	Note 22 - BBB Foods Inc. separate condensed financial information The Company performed a test on the restricted net assets of consolidated subsidiaries in accordance with Securities and Exchange Commission Regulation S-X-5-04 and 12-04 and concluded that it was applicable for the Company to disclose the financial information for the parent company only. The subsidiaries did not pay any dividend to the Company for the years presented. The footnote disclosures contain supplemental information relating to the operations of the Company, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. The Company did no t have significant capital and other commitments as of December 31, 2023. Condensed Statements of Financial Position of BBB Foods Inc. December 31, 2023 2022 Assets Current assets: Cash Ps. 14,988 Ps. 17,364 Accounts receivables from related parties 441 505 Total current assets Ps. 15,429 Ps. 17,869 Non-current assets: Investments in subsidiaries 173,574 34,737 Total non-current assets Ps. 173,574 Ps. 34,737 Total assets Ps. 189,003 Ps. 52,606 Liabilities and Stockholders’ Equity Current liabilities: Bonus payable to related parties (Note 13) 43,161 — Total current liabilities Ps. 43,161 Ps. — Non-Current liabilities: Debt with related parties (Note 13) 4,340,452 4,276,058 Bonus payable to related parties (Note 13) 0 44,528 Long-term debt (Note 14) 449,716 445,281 Total non-current liabilities Ps. 4,790,168 Ps. 4,765,867 Total liabilities Ps. 4,833,329 Ps. 4,765,867 Stockholders’ equity (Note 16): Capital stock 471,282 471,282 Reserve for share-based payments 851,700 467,135 Cumulative losses ( 5,967,308 ) ( 5,651,678 ) Total stockholders’ equity Ps. ( 4,644,326 ) Ps. ( 4,713,261 ) Total liabilities and stockholders’ equity Ps. 189,003 Ps. 52,606 Condensed Statements of Profit or Loss of BBB Foods Inc. For the year ended December 31, 2023 2022 2021 Equity method in investments in subsidiaries Ps. ( 245,727 ) Ps. ( 211,515 ) Ps. ( 149,294 ) Administrative expenses ( 433 ) ( 144 ) ( 4,681 ) Operating loss ( 246,160 ) ( 211,659 ) ( 153,975 )     Financial income 262 697 144 Financial costs ( 708,538 ) ( 619,052 ) ( 540,488 ) Exchange rate fluctuation 638,806 264,902 ( 122,354 ) Financial costs – net ( 69,470 ) ( 353,453 ) ( 662,698 ) Loss before income tax ( 315,630 ) ( 565,110 ) ( 816,674 ) Income tax expense — — — Net loss for the year Ps. ( 315,630 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Condensed Statements of Cash Flows of BBB Foods Inc. For the year ended December 31, 2023 2022 2021 Operating activities Loss before income tax Ps. ( 315,630 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Adjustments for: Equity method in investments in subsidiaries 245,727 211,515 149,294 Interest expense on Promissory Notes 619,779 615,592 537,411 Costs of modification of Promissory Notes 84,236 — — Interest on bonus payable to related parties 4,524 3,460 3,076 Exchange fluctuation ( 641,076 ) ( 285,990 ) 125,221 ( 2,440 ) ( 20,533 ) ( 1,672 ) Decrease in other current assets 64 32 ( 17 ) Bonus payable to related parties — 11,787 4,188 Net cash flows provided by operating activities ( 2,376 ) ( 8,714 ) 2,499 Investing activities Capital contributions to Investment in subsidiaries — ( 135,900 ) ( 3,184 ) Net cash flows used in investing activities — ( 135,900 ) ( 3,184 ) Financing activities Proceeds from borrowings — — 149,411 Net cash flows used in financing activities — — 149,411 Net (decrease) increase in cash and cash equivalents 2,376 ( 144,614 ) 148,726 Net foreign exchange difference — — — Cash and cash equivalents at beginning of year 17,364 161,978 13,252 Cash and cash equivalents at end of year Ps. 14,988 Ps. 17,364 Ps. 161,978 Basis of presentation BBB Foods Inc.’s material accounting policies are the same as the Company´s material accounting policies, except for the investments in subsidiaries. BBB Foods Inc. values its investment in subsidiaries through the equity method, where the investments are initially recognized at cost and adjusted thereafter to recognize its share of the post-acquisition profits or losses of the subsidiary in profit or loss. Dividends received or receivable from subsidiaries, if any, are recognized as a reduction in the carrying amount of the subsidiary. Where the BBB Foods Inc. share of losses in accounting the equity method in its subsidiaries equals or exceeds its interest in the subsidiary, it does not recognize further losses, unless it has incurred obligations or made payments on behalf of the subsidiary.

Subsequent events

Subsequent events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Note 23 - Subseq uent events In preparing the consolidated financial statements the Company has evaluated the events and transactions for recognition or disclosure subsequent to December 31, 2023, except for the following: • On January 28, 2024, the Company held a Board Meeting where the Board resolved the following for the fully vested options regarding the Plan: i. The Common Options may not be exercised until the earlier of a period of 180 days after the IPO, or January 1, 2025. ii. The Exit Options may not be exercised until the earlier of a period of 180 days after the IPO or July 8, 2026. The decision of the Board to postpone the exercise of the share options, both Common and Exit, is not considered a change in the grant date of the options nor the vesting conditions, since there were no changes in the terms and conditions of the Plan, and such terms and conditions were already communicated to the employees. • On January 29, 2024, the Board resolved to effect a 3 -for-1 share split of the common shares of the Company that was effected immediately prior to the completion of the IPO. • On February 8, 2024, the Company's registration statement on Form F-1 was declared effective by the SEC. In connection with the IPO, the Company listed its Class A common shares on the New York Stock Exchange. • In connection with the IPO, on February 13, 2024, the Company issued 28,050,491 Class A common shares, at an initial public offering price of US$ 17.50 per share and received net proceeds of Ps. 7,820,862 (US$ 458,976,159 ), and certain of its shareholders sold an additional 5,610,098 Class A common shares at an initial public offering price of US$ 17.50 per share. The Company did not receive any proceeds from the sale of Class A common shares by such shareholders. • On February 15, 2024, certain shareholders 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 by such shareholders. • Between February 14 and 16, 2024, the Company repaid in full the outstanding amount of Senior, 2017 Junior and 2020 Junior Promissory Notes, and Convertible Notes, which amounted to US$ 288,116,421 (Ps. 4,934,138 ) with the proceeds of the IPO. • As of April 25, 2024, the Company had successfully reopened 43 stores that were impacted by Hurricane Otis in October 2023. The Company expects that the remainder of the affected stores will resume operations by the end of the first half of 2024. Additionally, the Company continues to engage actively with the insurance provider to recover up to Ps. 63,197 , which represents the maximum liability limit amount in determining potential recoveries.

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 consolidated 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.

Summary of material accountin_2

Summary of material accounting policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about significant accounting policies [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.	2.1. Basis of preparation The consolidated financial statements of the Company have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB). IFRS Accounting Standards comprise the following authoritative literature: • IFRS Accounting Standards; • IAS Standards; • Interpretations developed by the IFRS Interpretations Committee (IFRIC Interpretations) or its predecessor body, the Standing Interpretations Committee (SIC Interpretations).
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.
Basis of measurement		2.2. Basis of measurement The consolidated financial statements have been prepared on a historical cost basis. The consolidated financial statements have been prepared on a going concern basis.
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).	2.3. Financial statements authorization These consolidated financial statements and their accompanying notes were authorized for issuance on April 30, 2024, by the Board of Directors, that will present these to the entity’s owners or others who have the power to amend the financial statements after issue, if applicable.
Consolidation		2.4. Consolidation a. Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. The Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Balances and profits on transactions between entities belonging to the Company are eliminated in consolidation. Unrealized losses are also eliminated, unless the transaction provides evidence of an impairment of transferred assets. The Subsidiaries’ accounting policies have been changed where necessary to ensure consistency with the policies adopted by the Company.
Reclassifications		2.5 Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation.
Foreign currency transactions		3.1. Foreign currency transactions a. Functional and reporting currency The figures included in the consolidated financial statements of the Company are measured in the currency of the primary economic environment where the entity operates (functional currency). As of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021, the currency in which the consolidated financial statements of the Company are presented is the Mexican peso as a policy choice, which in turn is also the functional currency of the ultimate holding company, BBB Foods Inc. b. Transactions and balances Foreign currency transactions are translated to the functional currency using the exchange rates in effect on the transactions dates. Gain and losses on exchange fluctuations resulting from such transactions and for conversion at the exchange rates at the end of the year of monetary assets and liabilities denominated in foreign currency, are recognized as exchange profit or loss within the financing income/cost in the statement of profit or loss.
Cash and cash equivalents		3.2. Cash and cash equivalents Cash and cash equivalents include cash balances, bank deposits and short-term highly liquid investments with an original maturity of three months or less, that are readily convertible to a known amount of cash and subject to insignificant risk of changes in value. All credit card, debit card, and electronic transfer transactions processed in less than 72 hours are classified as cash and cash equivalents.
Financial assets		3.3. Financial assets The Company classifies and measures its financial assets based on the Company’s business model to manage financial assets, and on the characteristics of the contractual cash flows of such assets. This way financial assets can be classified at amortized cost, at fair value through other comprehensive income, and at fair value through profit or loss. Management determines the classification of its financial assets upon initial recognition. Regular purchases and sales of financial assets are recognized on the trading date, the date on which the Company undertakes to buy or sell the asset. Financial assets are entirely written off when the right to receive the related cash flows expires or is transferred, and the Company also has substantially transferred all the risks and rewards of its ownership, as well as the control of the financial asset. Based in its assessment, the Company only has sundry debtors classified as financial assets measured at amortized cost. These financial assets are held within a business model whose objective is to hold said assets in order to collect contractual cash flows, and the contractual terms of the financial asset give rise, on specified dates, to cash flows that are solely payments of principal and interest on the amount of outstanding principal.
VAT (value added tax) receivable		3.4. VAT (value added tax) receivable VAT to be recovered originates from the fact that the VAT on purchases and expenses is greater than the VAT on sales, so the excess is a tax that the Company can offset against the VAT on sales or request its refund from the fiscal authorities. During 2023 and 2022, the Company received VAT refunds made by the tax authorities for Ps. 116,774 and Ps. 56,278 , respectively.
Inventories		3.5. Inventories Inventories are recorded at their cost or at their net realizable value, whichever is lower. The cost includes the cost of the merchandise and the costs incurred in bringing each product to their present location and condition. Logistics costs (which include depreciation of distribution centers and salaries of warehouse staff) and supplier discounts are capitalized in inventory and recognized in the cost of sales when they are sold. The net realizable value is the estimated sale price in the normal course of operations less the estimated costs to make the sale. The cost is determined using the weighted average cost method. Historically the missing inventory and recyclables have been immaterial because the Company has implemented strict loss prevention programs and control procedures. The Company receives various types of vendor allowances. The most common allowances vendors offer are the following: (i) volume allowances, which are off-invoice or amounts billed back to vendors based on the quantity of products sold to customers or purchased from the vendor, and (ii) promotional allowances, which relate to cooperative advertising and market development efforts. Volume allowances are recognized as a reduction of the cost of the related products as they are sold. Promotional allowances are recognized as a reduction of the cost of the related products when the Company has performed the activities specified in the contract with the vendor. If the contract does not specify any performance criteria, the allowance is recognized over the term of the contract. Vendor allowances are generally deducted from cost of sales, unless there is clear evidence that they should be classified as revenue resulting from the Company providing a distinct good or service to the vendor. As of December 31, 2023 and 2022, the Company did no t recognize revenue from allowances from vendors, since such allowances were not considered a distinct good or service. The Company recognizes vendor allowances only where there is evidence of a binding arrangement with the vendor, the amount can be estimated reliably, and receipt is probable .
Property, furniture, equipment and lease-hold improvements		3.6. Property, furniture, equipment and lease-hold improvements Items of property, furniture, equipment and lease-hold improvements are recognized at cost less accumulated depreciation and impairment losses. The cost includes the expenses directly attributable to the acquisition of these assets and all the expenses related to the location of the asset in the place and in the necessary conditions so that it can operate in the manner foreseen by Management. The costs of expansion, remodeling or improvement that represent an increase in capacity and therefore an extension of the useful life of the assets are also capitalized. Maintenance and repair expenses are charged to the income statement in the period in which they are incurred. The carrying amount of the replaced assets is written off when they are replaced, bringing the full effect to the income statement. The acquisition cost of properties, furniture, equipment and lease-hold improvements are depreciated and amortized systematically using the straight-line method based on the useful lives of the assets. The average useful lives of depreciable asset categories as of December 31, 2023 and 2022 are indicated below: Useful life Building 20 years Store shelving equipment 20 years Lease-hold improvements (1) 5 to 20 years Computer equipment 3.3 years Furniture and equipment 10 years Storage equipment 10 years Store equipment 10 years Transportation Cars and trucks 4 to 8 years Molds 2.8 years (1) Lease-hold improvements are depreciated over the shorter of the useful life or the lease term. The residual values, the useful life and the depreciation method of the assets are reviewed and adjusted (if applicable) in every reporting period. Profits and losses from the sale of assets result from the difference between the income from the transaction and the carrying amount of the assets. These are included in the income statement within other income - net.
Impairment of non-financial assets		3.7. Impairment of non-financial assets Non-financial assets that are subject to depreciation are subject to impairment tests when there are events or changes in circumstances that indicate that the book value may not be recoverable. Impairment losses correspond to the amount in which the carrying amount of the asset exceeds its recoverable amount. The asset's recoverable value is the highest between the fair value of the asset less the costs incurred for its sale and its value in use. For the purposes of the impairment assessment, assets are grouped at the smallest levels at which they generate identifiable cash flows (cash generating units). Non-financial assets that have been impaired are assessed at each reporting date to identify possible reversals of said impairment.
Suppliers and accounts payable		3.8. Suppliers and accounts payable These items include obligations with suppliers and other accounts payable for purchases of goods or services acquired in the normal course of the operations of the Company before the end of the year that have not been paid. When they are due to be settled within 12 months after the reporting period, they are presented as current liabilities and amounts due beyond 12 months are presented as non-current liabilities. As of December 31, 2023 and 2022, the Company did not have any suppliers and accounts payable beyond 12 months. The Company has reverse factoring transactions. Reverse factoring transactions in which a trade payable remain (CUMPLO, AVANT and PCP) In this type of factoring the Company’s suppliers enter into financial factoring agreements with financial institutions. Such financial institutions pay the suppliers’ invoices in advance at a discounted rate, and the Company pays back the financial institution the outstanding amount of the original invoice, with the same terms and conditions originally agreed with the suppliers. The Company recognizes the liability as part of the trade and other payables since those liabilities have similar nature and function to trade payables (See Note 4.2). Reverse factoring transactions with Santander On June 30, 2021, Tiendas Tres B and Banco Santander Mexico, S.A. (“Santander”) entered into a reverse factoring transaction agreement (the “Santander Agreement”). According to the terms and conditions of the Santander Agreement, the supplier will receive the original invoice amount discounted at an agreed rate. Tiendas Tres B will pay Santander the original amount of the invoice within 60 days after the supplier collects the invoice from Santander. Under the terms of the Santander Agreement, Tiendas Tres B must comply with certain covenants including the creation of a trust, which was created on the same date as the Santander Agreement as a source of payment trust in case of default, the requirement to deliver annual audited financial statements 180 days after the end of the year, and the obligation to create a reserve for payment corresponding to one month of the interest payable at the end of the month and the requirement to have positive equity of Ps. 50,000 . Tiendas Tres B is required to pass through the trust the cashflows coming from 419 stores for at least an amount of Ps. 270,000 ; however, during 2022 this amount was increased to Ps. 300,000 . According to the Santander Agreement, Tiendas Tres B’s liability to Santander related to the accounts payable factored by its suppliers is allowed to be for an aggregate amount of up to Ps. 350,000 . The cash collected is only held in the trust for a day, and, according to the terms of the Santander Agreement, there is no a minimum amount required to be held in the trust, and cashflows only pass through it as described above. As of December 31, 2023 and 2022, Tiendas Tres B was not in compliance with the covenant under the Santander Agreement to deliver annual audited financial statements 180 days after the end of each year. Non-compliance with the covenants under the Santander Agreement is a cause of termination of the Santander Agreement; however, on December 6, 2022, Tiendas Tres B obtained a waiver from Santander in respect of the fact that Tiendas Tres B was not in compliance with the covenants of the Santander Agreement, and the Santander Agreement has remained in effect notwithstanding the failure to deliver financial statements as required by the Santander Agreement. During 2023, Tiendas Tres B informed Santander about the delay in delivering annual audited financial statements. Tiendas Tres B was advised that Santander does not consider the failure to deliver financial statements as non-compliance with the covenants under the Santander Agreement. As a subsequent event, on January 3, 2024, Tiendas Tres B obtained a waiver to deliver annual audited financial statement until March 15, 2024, and, subsequently, on April 2, 2024, Tiendas Tres B obtained a consent letter from Santander, which confirmed that Tiendas Tres B delivered annual audited financial statements for 2022 and 2021 on March 15, 2024. During 2023 and 2022, there were no accounting implications related to the failure to comply with the covenants under the Santander Agreement. Reverse factoring transactions with HSBC On June 2, 2023, Tiendas Tres B and HSBC Mexico, S.A. (“HSBC”) entered into a reverse factoring transaction (the “HSBC Supplier Finance Agreement”) and a credit line agreement (the “HSBC Credit Line” and, together with the HSBC Supplier Finance Agreement, the "HSBC Agreement"). The aggregate principal amount financeable under the HSBC Agreement is Ps. 450,000 . Pursuant to the terms of the HSBC Supplier Finance Agreement, participating suppliers may discount their invoices with HSBC, and they will receive the original invoice amount discounted at an agreed rate and Tiendas Tres B will then pay HSBC the original amount by the earlier of: (x) the date HSBC pays the supplier plus the number of credit days originally agreed to with the supplier, and (y) 90 days after the supplier collects the invoice from HSBC. The supplier elects which invoices are entered in the factoring transaction. Once entered, such invoices are novated and the liability of Tiendas Tres B to cover such invoice is extinguished. Invoices that are not discounted with HSBC are payable to the supplier at the original maturity date. There are no commissions or interests payable to HSBC when invoices are discounted, and only an opening commission of Ps. 2,250 was paid for entering into the agreement, and Tiendas Tres B must pay penalties in case of late payment. In addition, under the terms of the HSBC Agreement, Tiendas Tres B must comply with certain covenants, such as the requirement to deliver annual audited financial statements 180 days after the end of the year, a prohibition on Tiendas Tres B issuing debt or equity on the stock market without notifying HSBC, the obligation to create a reserve for payment corresponding to Ps. 15,000 , an agreement not to merge or modify the share capital or Tiendas Tres B's commercial activities, and a restriction on the payment of dividends. As of December 31, 2023, Tiendas Tres B was in compliance with these covenants, except for the requirement to deliver annual audited financial statements 180 days after the end of 2022 and 2021. However, on July 3, 2023, Tiendas Tres B obtained a waiver from HSBC to deliver audited financial statement by December 31, 2023, and accordingly, the HSBC Agreement remained in effect. During 2023, there were no accounting implications related to the failure to comply with the covenants under the HSBC Agreement. HSBC Supplier Finance Agreement and HSBC Credit Line both maintained operations as usual . As a subsequent event, on January 2, 2024, Tiendas Tres B obtained another waiver to deliver annual audited financial statements by March 15, 2024; subsequently, on March 13, 2024, Tiendas Tres B obtained a consent letter from HSBC, which confirmed that Tiendas Tres B delivered annual audited financial statements for 2022 and 2021 on March 8, 2024. Additionally, pursuant to the terms of the HSBC Agreement, Tiendas Tres B has created a trust, which is meant to be a source of payment in the case of a payment default under the HSBC Agreement, into which Ps. 540,000 cash flows coming from 299 stores have to pass through each month and are released so long as no payment default occurs. The Company recognized both the Santander Agreement and the HSBC Agreement as a financial liability presented separately from the trade payables to suppliers since the size, nature and function of those liabilities makes separate presentation relevant. The Company derecognized the trade payables subject to reverse factoring transactions and recognize them in the supplier finance arrangement line item. The balance as of December 31, 2023 and 2022 amounted to Ps. 449,850 , and Ps. 338,336 , respectively (See Note 14). For statement of cash flows purposes, the arrangements with Santander and HSBC are considered to be in-substance financing . Therefore, the Company reflects an imputed operating cash outflow and a financing cash inflow when Santander and HSBC pay the supplier.
Debt		3.9. Debt Debt is initially recognized at its fair value, net of the related costs incurred, and subsequently recognized at its amortized cost. Any difference between the funds received (net of transaction costs) and the redeemable value is recognized in the income statement during the term of the loan using the effective interest rate method. When there are changes in the expectation of cash flows associated with the debt, such as prepayments, the Company recalculates the amortized cost of the debt as the present value of the estimated future contractual cash flows discounted at the original effective interest rate and the adjustment is recognized as gain or loss in the income statement. Fees incurred in connection with the issuance of the debt, if any, are recognized as transaction costs and are included in the financial liability and amortized using the effective interest method over the term of the debt. During 2021, BBB Foods Inc. incurred a liability in the amount of US$ 286,161 (Ps. 5,790 ) in connection with the issuance of the Convertible Notes described in Note 14; these transactions costs are included in the principal amount of the Convertible Notes and are amortized over the period until maturity. Debt is de-recognized from the statement of financial position when the obligation specified in the contract is fulfilled, canceled or expires. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss as other income or finance costs. Debt is classified as current liabilities unless the Company has the unconditional right to defer the payment of a liability for at least 12 months after the reporting period, then it is classified as non-current liabilities.
Derecognition of financial liabilities		3.10. Derecognition of financial liabilities The Company derecognizes financial liabilities if, and only if, the obligations of the Company are fulfilled, canceled or expired. In addition, when there is a substantial modification of the terms of an existing financial liability, the Company accounts it as an extinguishment of the original financial liability and the recognition of a new financial liability at its fair value, and any costs or fees incurred are recognized as part of the gain or loss on the extinguishment. By contrast, if the modification of terms is not considered substantial, transactions costs or fees paid to third parties adjust the carrying amount of the liability and are amortized over the remaining term of the modified liability adjusted to reflect the presented value of cash flows under the revised terms using the original effective interest. The difference between the modified liability with the revised terms and the previous carrying amount of the liability measured at amortized cost is recognized immediately in profit or loss as modification gain or loss.
Provisions		3.11. Provisions Provisions are recognized when the Company has a legal obligation present or assumed as a result of past events, it is probable that the outflow of cash flows is required to pay the obligation and the amount can be estimated reliably. The amount recognized as a provision is the best estimate, over the reporting period, of the disbursement necessary to cancel the present obligation, the disbursement is constituted by the amount, rationally assessed, that the Company must pay to cancel the obligation at end of the reporting period, or to transfer it to a third party on that date.
Income taxes		3.12. Income taxes 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 (see Note 17). However, the Mexican Subsidiaries are subject to tax legislation in Mexico. The income tax expense includes the current and deferred tax. The tax is recognized in the statement of profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences, except: • When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss, and • In respect of taxable temporary differences associated with investments in subsidiaries, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax is recognized on the temporary differences that arise from comparing the accounting and tax values of all assets and liabilities. Deferred income tax is determined using the tax rates (and laws) that have been promulgated or substantially enacted at the end of the year and are expected to apply when the deferred income tax assets and liabilities are realized or the deferred income tax is settled. The charge for current income tax is calculated based on the tax laws enacted or substantially enacted as of the date of the statement of financial position. The deferred income tax asset is only recognized to the extent that it is probable that future tax benefits will be obtained against which deductible temporary differences can be used. The balances of deferred income tax assets and liabilities are offset when there is an enforceable legal right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to the same tax authority or the same fiscal entity or different fiscal entities where there is an intention to settle balances on a net basis. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations are subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Company did no t have uncertain tax positions as of December 31, 2023, 2022 and 2021.
Employees' benefits		3.13. Employees’ benefits i. Short-term obligations Wage and salary liabilities and annual vacations, which are expected to be fully liquidated within 12 months after the end of the period in which employees provide the related service, are recognized in relation to the service of the employees until the end of the period and are measured by the amounts expected to be paid when the liabilities are settled. Liabilities are presented as current obligations for benefits to employees in the statement of financial position. ii. Employee’s statutory profit sharing payable The Company recognizes a liability and an expense for employee profit sharing based on a calculation that takes into account the taxable profit after certain adjustments. The Company recognizes a liability when it is contractually obligated or when there is a past practice that gives rise to an assumed obligation.
Stockholders' equity		3.14. Stockholders' equity The capital stock is constituted by the share capital, and cumulative losses are expressed at their historical cost.
Revenue recognition		3.15. Revenue recognition Sales of merchandise - Revenue from the sale of merchandise is recognized when the Company sells a product to the customer. Payment of the transaction price is made immediately when the customer purchases the merchandise, and it is delivered to the customer in the store. Revenue from the sale of merchandise is recognized at a point in time, which is when the goods are delivered in the store. Returns made by customers are recognized by decreasing revenues. The majority of merchandise sales are settled by customers in cash. The Company's policy is to sell all of its products with the right to return them; however, accumulated experience shows that sales returns are not significant in relation to total revenue from sales of merchandise, therefore the estimation made by the Company related to sales returns is nil . For the sale of products and services from third-party merchants, such as prepayment of cell phone, fees and commissions paid by customers from payment of basic services, the Company acts as an agent by connecting the sale with the final customers and has no control over the service provided by the third party. The Company recognizes revenue in respect of such sales on a net basis, representing the commission that it expects to receive in exchange for the services provided, and recognizes a liability in the item of accounts payable and accrued expenses in respect of the consideration that it receives from customers and will be remitted to the third-party merchants. As of December 31, 2023, 2022 and 2021, this revenue was not significant related to the total revenue amount and therefore it is included in the sales of merchandise item in the consolidated statements of profit or loss. The total revenue from sales of merchandise includes two main categories, which are the sale of products and services through which the Company acts as a principal which amounted to Ps. 43,924,097 , Ps. 32,416,778 , and Ps. 22,979,248 in 2023, 2022, and 2021, respectively, and the sale of the remainder of the products, through which the Company acts as an agent which amounted to Ps. 63,706 , Ps. 55,799 and Ps. 53,027 in 2023, 2022, and 2021, respectively. Sales of recyclables – The Company recognizes revenue from sales of recyclables (cardboard and stretch film primarily), whose costs include the delivery of these products based on established contractual terms and conditions, which do not involve a significant judgment. The Company's performance obligation is satisfied at a point in time when the customer accepts the products. The payments are short-term without variable considerations, or financing components or guarantees. The Company recognizes revenue when control of the products sold has been transferred to the customer, which is given by the moment of delivery of the promised goods to the customer in accordance with the negotiated contractual terms. Therefore, the Company recognizes a receivable when the performance obligations have been fulfilled, recognizing the corresponding revenue.
Sales and administrative expenses		3.16. Sales and administrative expenses The Company recognizes the sales and administrative expenses on an accrual basis. These expenses consist of the following: Sales expenses - expenses related to the operation of stores, including wages and salaries of store employees, depreciation of properties, furniture, equipment and lease-hold improvements and right-of-use assets and amortization of intangible assets, energy expenses, social security contributions relating to store employees, maintenance and conservation expenses and cash-in- transit services. Administrative expenses - expenses related to headquarters, regional offices and the back office, including wages and salaries of administrative employees, depreciation, and amortization, energy, social security contributions of administrative employees, payments relating to options granted under our share-based compensation plan, administrative services, advertising expenses, corporate services, maintenance and conservation expenses and professional fees.
Operating Segments		3.17. Operating Segments Segment information is presented in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker, who is the CEO of BBB Foods Inc. He is responsible for operative decision-making, allocating resources and assessing the performance of the Company. He supervises the performance of the Company as a single business unit engaged in the sale, acquisition and distribution of all types of products and consumer goods, as well as the establishment and operation of stores and distribution centers focused on the marketing of such products. Therefore, the Company has only one operating segment.
Leases		3.18. Leases The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets. If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. For the rest of leases, depreciation is calculated using the lease term of the asset. Lease liabilities include the net present value of the following payments: • Fixed payments (including if they are in substance); and • Penalty payments for termination of the lease, if the lease terms reflect that the Company will exercise an option. Lease payments that will be made under renewal options with reasonable certainty of being exercised are also included in the measurement of the liability. Building lease payments are discounted using an incremental borrowing rate, which is the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right to use the asset in a similar economic environment with similar terms, warranties and conditions. Store equipment and transportation equipment are discounted using the implicit interest rate as there are observable rates for these types of leases. To determine the incremental borrowing rate, the Company: • Where possible, uses recent third-party financing received by the lessee as a starting point, adjusted to reflect changes in financing terms since the third-party financing was received; and • Applies specific adjustments to the lease, for example, term, country, currency and guarantees. The Company is exposed to possible future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. Based on an index or rate become effective, the lease liability is reassessed and adjusted to the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to income during the lease period in order to produce a constant periodic interest rate on the remaining balance of the liability for each period. Payments associated with short-term leases of equipment and all leases of low-value assets are recognized under the straight-line method as an expense in income. Short-term leases are leases with a lease term of 12 months or less. Low-value assets include minor machinery, printing equipment, and small office furniture items. Extension and termination options are included in a number of the Company's property and equipment leases. These are used to maximize operational flexibility in terms of managing the assets used in the Company's operations. Most extension options are held by the Company and not by the lessor. The lease terms as of December 31, 2023, 2022 and 2021 are indicated below: Building 5 to 20 years Store equipment (cold rooms) 10 years Transportation equipment – trucks 8 years
Earnings per share		3.19. Earnings per share Basic earnings per ordinary share is calculated by dividing the profit/loss of the controlling interest by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is determined by adjusting the controlling interest and ordinary shares, under the assumption that the Company's commitments to issue or exchange its own shares would be realized. The Company grants share-based compensation to its employees and has issued debt instruments which are convertible into ordinary shares, which generates a dilutive effect in the earnings per share amount; however, these effects were not recognized for the years ended December 31, 2023, 2022 and 2021, since the Company had a net loss in those reporting periods, and the recognition of anti-dilutive effects is not permitted. The Company only allocates losses to class A shares when determining losses per share since there is no contractual obligation from the class B, C, D and E to share losses as they have different liquidation rights (See Note 16 and 20).
Share-based payments		3.20. Share-based payments Options to Purchase Common Shares On July 15, 2004, the effective date, the Board of Directors of the Company adopted and approved a share-based compensation plan (the “Plan”), which has the following terms and conditions: Common Options • The options granted under the Plan have a vesting period of 5 years. • The options granted under the Plan vest annually by 25 % starting from the end of year 2. • At the end of the vesting period, the options may only be exercised if a liquidity event, such as an IPO, occurs. • The occurrence of an IPO is considered a non-vesting condition, since the grantee of the option already earned the right of the option at the end of the vesting period by providing services to the Company as of such date, and they are only limited to exercise the option upon the occurrence of the liquidity event. The options provide the holder with the right to purchase Class C shares, par value of US$ 0.01 each, with no voting rights. The total number of Class C shares reserved and available for distribution under the Plan shall be equal 15,000,000 Class C shares. Such Class C shares may consist, in whole or in part, of authorized and unissued Class C shares. In the event of any merger, reorganization, consolidation, recapitalization, share dividend, share split or other change in corporate structure affecting the common shares of the Company, an adjustment shall be made in the aggregate number of Class C shares reserved for issuance under the Plan. According to the Plan adopted and approved by the Board of Directors, no option may be granted under the plan after December 31, 2025 and each option granted has a contractual life of 30 years. At the shareholders’ meeting on March 15, 2022, the shareholders voted that the Plan would terminate upon the earliest to occur of: a) the effective date of a resolution adopted by the supermajority of the Board of Directors terminating the Plan; b) the date all shares subject to options granted under the Plan are issued pursuant to the Plan's provisions; or c) December 31, 2030. The Plan is a share-based compensation plan adopted and approved by the Company’s Board of Directors consists of an equity‑settled Plan, since the Plan provides employees the option to acquire the Company’s Class C shares instead of receiving a payment, based on the value of the Company’s shares. Employees who are terminated with cause or leave the Company before their options vest will forfeit any unvested options. Conversely, if the employee leaves the Company and its options are vested, it can exercise in them in the future, subject to expiration date and the non-vesting condition. The Company estimates the potential forfeitures in order to estimate the expense to be recognized and adjusts this estimate based on the actual forfeitures. The Company recognizes the expense associated with an employee’s service contract using a graded vesting model with a corresponding increase to equity. As of December 31, 2023, the Company was not publicly traded; therefore, there was no readily available market value for its shares. To determine the fair value of the Company’s stock options, management used an option pricing model and a binomial tree valuation model to determine the fair value of the options at their grant date. The impact of the non-vesting condition is included in the fair value of the options granted. Once vested options become exercisable upon the occurrence of a liquidity event (including an IPO), and are exercised, they will be converted into Class C common shares. Exit Options In December 2020, the Board of Directors approved the granting of additional options to be distributed to the members of the Board and key Management in two tranches, which will expire on December 31, 2030 . Both the vesting as well as the exercise of these options will be triggered only on the occurrence of an exit event, such as an IPO or a sale of the Company, and therefore these options are referred as “Exit Options.” The grantees of these options must remain in service at the date of the exit event to receive the award. There are no other vesting conditions for the Exit Options to be exercised. The exit event is considered to be a vesting condition. The share-based payments of the Exit Options is an equity‑settled plan since the employees are granted the option to acquire the Company’s Class C common shares instead of receiving a payment based on the value of the Company’s shares. The Exit Options' vesting period for accounting purposes will commence on the grant date and will finalize on an exit event. As of December 31, 2022 and 2021, the IPO was estimated to occur on November 30, 2023, and such date was considered as the exit event in the vesting period determination. However, the IPO did not occur on that date, and in October 2023, the estimated exit event was updated to February 8, 2024. Every time that the expected IPO date changed, the grant date fair value was updated to reflect the grant date fair value as of the new expected IPO date. The Company estimates the fair value of the award at the grant date and recognizes an expense on a straight-line method during the vesting period, as the employee services are received, and the exit event is probable. If a key member of Management or a member of the Board dies or becomes permanently incapacitated before the exit event, the Exit Options of that person will vest automatically on the date of that event for the benefit of their heirs. If a key member of Management or a member of the Board resigns before the exit event, the options are forfeited. To determine the fair value of the Exit Options at their grant date, Management uses an option pricing model and a binomial tree valuation model. The vested options once exercised will be converted into Class C common shares, each share having a par value of US$ 0.01 , with no voting rights authorized and issued in the British Virgin Islands.
Application of new and revised standards that are mandatorily effective for 2023	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.	3.21. Application of new and revised standards that are mandatorily effective for 202 3 In 2023, the Company adopted a series of amendments, issued by the IASB that are effective for annual periods that begin on or after January 1, 2023, which is the date as of these amendments were adopted. The conclusions related to their adoption are described below. • Amendments to IAS 1 and IFRS Practice Statement 2 - Disclosure of Accounting Policies The amendments require an entity to disclose its material accounting policies, instead of its significant accounting policies. Further amendments explain how an entity can identify a material accounting policy and add examples of when an accounting policy is likely to be material. It clarifies that an accounting policy can be material by its nature, even if the amounts are immaterial, as well as if the users of the financial information need it for their understanding of other information in the financial statements. Guidance and examples have also been developed to support the amendments and to demonstrate the application of the “Four-step materiality process” outlined in IFRS Practice Statement 2. The amendments were applied prospectively for annual reporting periods beginning on January 1, 2023. The amendments have had an impact on the Company’s disclosures of accounting policies, but not on the measurement, recognition or presentation of any items in the Company’s annual consolidated financial statements. • Amendments to IAS 8 – Definition of accounting estimates The amendments replace the definition of a change in accounting estimates with a definition of accounting estimates. Under the new definition, accounting estimates are “monetary amounts in the financial statements that are subject to uncertainty in the measurement.” Entities develop accounting estimates if accounting policies require items in financial statements to be measured in a way that involves measurement uncertainty. The amendments clarify that a change in accounting estimate that results from new information or new developments is not the correction of an error. It is also specified that changes in an item or measurement technique used for developing an accounting estimate, are changes in accounting estimates if they are not the result of correcting prior periods. The effect of the change in the current year is recognized in profit or loss. The amendments were applied prospectively for annual reporting periods beginning on January 1, 2023. However, the adoption of these amendments did not have a significant effect, since the accounting estimates used by the Company already represent monetary amounts subject to uncertainty in its measurement and there have been no changes on them as of December 31, 2023. • IFRS 17 – Insurance Contracts IFRS 17 – Insurance Contracts establishes the principles for the recognition, measurement, presentation, and disclosures of insurance contracts. The objective of IFRS 17, which replaces IFRS 4 “Insurance Contracts”, is to ensure an entity provides relevant information that represents those contracts. This information provides a basis for the users of financial statements to assess the effect that insurance contracts have on the entity’s financial position, financial performance, and cash flows, being applicable both to insurance companies and to entities with reinsurance contracts. IFRS 17 describes a general model, which is modified for insurance contracts with direct participation features, described as the variable rate approach. The general model is simplified if certain criteria are met by measuring the liability for the remaining hedge using the premium allocation approach. The general model uses current assumptions to estimate the amount, time and uncertainty of the future cash flows and explicitly measures the cost of that uncertainty. It takes into consideration the market interest rates and the impact of policyholder options and guarantees. The amendments to IFRS 17 are effective for annual periods beginning on January 1, 2023. They are applied retrospectively unless they are impractical, in which case it is applied with a modified retrospective approach or the fair value approach. For purposes of the transition requirements, the initial application date is the beginning of the annual reporting period in which the Entity applies IFRS 17 for the first time, and the transition date is the beginning of the period immediately prior to the initial date of application. Since the Company does not act as an insurance entity and its operations do not consist of the issuance contracts, the adoption of this amendment did not have a significant effect on the Company’s annual consolidated financial statements. • Amendment to IAS 12 – Organization for Economic Co-operation and Development (“OECD”) Pillar Two Rules In December 2021, the OECD released the Pillar Two model rules (the Global Anti-Base Erosion Proposal, or “GloBE”) to reform international corporate taxation. Large multinational enterprises within the scope of the rules are required to calculate their GloBE effective tax rate for each jurisdiction where they operate. They will be liable to pay a top-up tax for the difference between their GloBE effective tax rate per jurisdiction and the 15 % minimum rate. In May 2023, the IASB made narrow-scope amendments to IAS 12 which provide a temporary relief from the requirement to recognize and disclose deferred taxes arising from enacted or substantively enacted tax law that implements the Pillar Two model rules, including tax law that implements qualified domestic minimum top-up taxes described in those rules. The amendments also require affected entities to disclose the following: • the fact that they have applied the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, • their current tax expense (if any) related to the Pillar Two income taxes, and • during the period between the legislation being enacted or substantially enacted and the legislation becoming effective, known or reasonably estimable information that would help users of financial statements to understand an entity’s exposure to Pillar Two income taxes arising from that legislation. If this information is not known or reasonably estimable, entities are instead required to disclose a statement to that effect and information about their progress in assessing the exposure. The amendments must be applied immediately, subject to any local endorsement process, and retrospectively in accordance with IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors. The disclosures about the known or reasonably estimable exposure to Pillar Two income taxes are required for annual reporting periods beginning on January 1, 2023. The rules issued by the OECD have not been enacted in the British Virgin Islands, which is where the Company is incorporated, nor Mexico, which is where the Company has most of its operations; however, Pillar Two legislation was enacted in the United Kingdom, the jurisdiction in which BBB Foods Limited Partnership and Lothian Shelf Limited are incorporated, and came into effect starting January 1, 2024. However, since Tiendas Tres B, the main operating subsidiary of the Company, has an effective tax rate that exceeds 15 %, no additional current tax exposure is expected to be recognized. Since the Pillar Two legislation was not effective at the reporting date, the Company has no related current tax exposure. The Company applies the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023. The Company is in the process of analyzing the potential implications of the application of the Pillar Two rules, including evaluating whether the requirements in each jurisdiction qualify as income taxes under the scope of IAS 12, without for now there being determined quantitative effects.
New standards and interpretation, not in force in the reporting period	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	3.23. New standards and interpretation, not in force in the reporting period • 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. Early application is permitted. The Company does not expect these modifications will have an impact on its accounting policies, since it classifies its liabilities according to contractual maturities. • 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. Early application is permitted. The Company is in the process of evaluating the potential impacts associated with the adoption of the amendments on its financial statements. • IFRS 18 – Presentation and Disclosure in Financial Statements (3) IFRS 18 – Presentation and Disclosure in Financial Statements replaces IAS 1 “Presentation of Financial Statements” with the objective of improving comparability and transparency of communication in financial statements. IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified 'roles' of the primary financial statements (PFS). IFRS 18 requires an entity to classify all income and expenses within its statement of profit or loss into one of five categories: operating; investing; financing; income taxes; and discontinued operations, being the first three categories new in the statement of profit or loss. These five categories are complemented by the requirement to present subtotals and totals for 'operating profit or loss', 'profit or loss before financing and income taxes' and ‘profit or loss’. IFRS 18 introduces the concept of a management-defined performance measure (MPM) and defines it as a subtotal of income and expenses that an entity uses in public communications outside financial statements, to communicate management's view of an aspect of the financial performance of the entity as a whole to users. In addition, IFRS 18 requires entities to disclose information about all its MPMs in a single note to the financial statements and lists several disclosures to be made, including how the measure is calculated and how it provides useful information. Since the purpose of the PFS is to provide a useful structured summary, IFRS 18 requires to aggregate material items on the face of the PFS, and then need to disaggregate them in the notes. Also, IFRS 18 includes guidance on determining meaningful descriptions, or labels, for items that are aggregated in the financial statements, and it requires disclosure of further information regarding items labelled as 'other'. IFRS 18 is effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be disclosed. However, IFRS 18 will apply retrospectively, comparative periods in both the interim and annual financial statements will need to be restated and a reconciliation of the statement of profit or loss previously published will be required for the immediately preceding comparative period. The Company is analyzing the new requirements and evaluating the potential impacts to identify and collect the additional information needed to comply with the requirements of this new standard. The Company does not expect that the adoption of the following standards will have a material impact on the financial statements in future periods: Amendments to IFRS 16 Leases Liability in a sale and leaseback (1) Amendments to IAS 21 Lack of exchangeability (2) Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (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, 2027 (4) Effective for annual periods beginning on or after a certain date that has yet to be determined.

History and activity of the C_2

History and activity of the Company (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	The following are the Subsidiaries as of December 31, 2023 and 2022 over which control is exercised, directly and indirectly: % of ownership December 31, Functional Company 2023(1) 2022(1) Country 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 of the Company Desarrolladora Tres B, S.A. de C.V. 100 % 100 % Mexico Mexican peso Owner of a piece of land (1) BBB Foods Inc. owns 99.99 % of Tiendas Tres B, Tiendas BBB and Desarrolladora Tres B, S.A. de C.V. (collectively, the “Mexican Subsidiaries”) through BBB Foods Limited Partnership and 0.01 % through Lothian Shelf Limited.

Summary of material accountin_3

Summary of material accounting policies (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about significant accounting policies [abstract]
Summary of the Average Useful Lives of Depreciable Asset Categories	The average useful lives of depreciable asset categories as of December 31, 2023 and 2022 are indicated below: Useful life Building 20 years Store shelving equipment 20 years Lease-hold improvements (1) 5 to 20 years Computer equipment 3.3 years Furniture and equipment 10 years Storage equipment 10 years Store equipment 10 years Transportation Cars and trucks 4 to 8 years Molds 2.8 years (1) Lease-hold improvements are depreciated over the shorter of the useful life or the lease term.
Summary of lease Term	The lease terms as of December 31, 2023, 2022 and 2021 are indicated below: Building 5 to 20 years Store equipment (cold rooms) 10 years Transportation equipment – trucks 8 years

Risk management (Tables)

Risk management (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	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 More than Over 3 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 Notes — 5,087,245 — — 5,087,245 Costs of modification and remeasurement of Promissory Notes — 80,244 — — 80,244 Accounts payable and accrued expenses 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 Up to More than Over 3 More than Total December 31, 2022 Debt (excluding issuance costs) Ps. 518,771 Ps. 129,770 Ps. 290,423 Ps. — Ps. 938,964 Debt with related parties 1,936 1,906,790 — — 1,908,726 Interest payable on Promissory Notes 6,251 3,301,598 371,193 — 3,679,042 Accounts payable and accrued expenses 273,731 — — — 273,731 Suppliers 5,390,192 — — — 5,390,192 Lease liabilities 1,016,922 1,904,078 1,680,986 5,578,216 10,180,202 Total Ps. 7,207,803 Ps. 7,242,236 Ps. 2,342,602 Ps. 5,578,216 Ps. 22,370,857
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 )	The Company's exposure to the volatility of the exchange rate of its functional currency against the US dollar (USD) for the Company's financial instruments is shown as follows (figures in this table expressed in USD): December 31, 2023 December 31, 2022 December 31, 2021 Financial assets 13,643,181 15,090,609 7,895,480 Financial liabilities ( 287,343,524 ) ( 246,151,781 ) ( 214,784,571 ) Foreign exchange monetary position ( 273,700,343 ) ( 231,061,172 ) ( 206,889,091 )
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	The exchange rates at the date of the financial statements, for one US dollar, were as follows: Average exchange rate Closing exchange rate December 31, December 31, December 31, December 31, December 31, December 31, MXN/USD 17.7338 20.1205 20.2822 16.8935 19.3615 20.3058

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalents Presented in the Financial Position	Cash and cash equivalents presented in the consolidated statements of financial position consist of the following: December 31, December 31, Cash Ps. 1,051,641 Ps. 934,166 Cash-in-transit (1) 143,496 42,044 Short term investments (2) 25,334 8,766 Total Ps. 1,220,471 Ps. 984,976 (1) The amount owed by banks for transactions with credit cards, debit cards, and electronic transfers. (2) As of December 31, 2023 and 2022, the Company had a cash balance within a Trust in the amount of Ps. 25,226 , and Ps. 344 , respectively. The Trust is a payment guarantee trust with the purpose of guaranteeing the payment related to the reverse factoring transaction that the Company entered with Santander and HSBC (see Note 3.8).

Cash flows information (Tables)

Cash flows information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 —	a. Transactions not requiring the use of cash flows: December 31, 2023 December 31, 2022 December 31, 2021 Investing activities Right-of-use assets Ps. ( 1,422,168 ) Ps. ( 2,133,410 ) Ps. ( 987,846 ) Property, furniture, equipment, lease-hold improvements ( 178,685 ) ( 441,131 ) ( 178,030 ) Financing activities Lease liabilities Ps. 1,422,168 Ps. 2,133,410 Ps. 987,846 Long-term debt 178,685 441,131 178,030
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	b. Reconciliation of financing items: Promissory Notes Financing of Supplier Related parties Third parties (debt) Debt Debt Total As of January 1, 2021 Ps. 3,376,117 Ps. 202,131 Ps. 112,666 Ps. — Ps. 3,690,914 Increase of new debt (non-cash transactions) — — 178,030 — 178,030 Proceeds from Promissory Notes — 149,411 — — 149,411 Interest payable on Promissory Notes (non cash) 488,634 48,777 — — 537,411 Payment of debt — — ( 205,894 ) — ( 205,894 ) Interest payment on debt — ( 23,369 ) — ( 23,369 ) Accrued interest on debt — — 23,369 — 23,369 Finance obtained through supplier finance arrangements — — — 332,862 332,862 Payments made on reverse factoring transactions — — — ( 105,426 ) ( 105,426 ) Exchange fluctuation 114,692 9,807 — 124,499 As of December 31, 2021 Ps. 3,979,443 Ps. 410,126 Ps. 84,802 Ps. 227,436 Ps. 4,701,807 Increase of new debt (non-cash transactions) — — 441,131 — 441,131 Interest payable on Promissory Notes (non cash) 553,756 61,836 — — 615,592 Payment of debt — — ( 360,107 ) — ( 360,107 ) Interest payment on debt — — ( 41,859 ) — ( 41,859 ) Accrued interest on debt — — 41,859 — 41,859 Proceeds from credit line — — 82,527 — 82,527 Finance obtained through supplier finance arrangements — — — 1,528,143 1,528,143 Payments made on reverse factoring transactions — — — ( 1,417,243 ) ( 1,417,243 ) Exchange fluctuation ( 257,141 ) ( 26,681 ) — — ( 283,822 ) As of December 31, 2022 Ps. 4,276,058 Ps. 445,281 Ps. 248,353 Ps. 338,336 Ps. 5,308,028 Increase of new debt (non-cash transactions) — — 178,685 — 178,685 Loss related to modification and measurement of Promissory Notes 82,893 1,343 — — 84,236 Interest payable on Promissory Notes (non cash) 556,883 62,896 — — 619,779 Payment of debt — — ( 104,769 ) — ( 104,769 ) Interest payment on debt — — ( 25,224 ) — ( 25,224 ) Accrued interest on debt — — 25,224 — 25,224 Proceeds from credit lines — — 99,618 — 99,618 Finance obtained through supplier finance arrangements — — — 2,195,833 2,195,833 Payments made on reverse factoring transactions — — — ( 2,084,319 ) ( 2,084,319 ) Exchange fluctuation ( 575,382 ) ( 59,804 ) — — ( 635,186 ) As of December 31, 2023 Ps. 4,340,452 Ps. 449,716 Ps. 421,887 Ps. 449,850 Ps. 5,661,905

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Classes of current inventories [abstract]
Schedule of Inventories	Inventories are analyzed as follows: December 31, 2023 December 31, 2022 Merchandise for sale Ps. 2,357,485 Ps. 1,931,605 Ps. 2,357,485 Ps. 1,931,605

Properties, furniture, equipm_2

Properties, furniture, equipment and lease-hold improvements - Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Reconciliation Between Values of Properties, 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	The reconciliation between values of properties, furniture, equipment and lease-hold improvements at beginning and end of period is as shown below: Buildings Land Transportation Transportation Furniture Store Store Lease-hold Computer Storage Molds Total 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 Advance payments — — — — — — — — — — — — 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 1,481 871 98,761 599,230 103,320 1,257,024 706,895 3,202,654 350,920 56,181 3,580 6,380,917 Impairment — — — — ( 8,734 ) ( 4,574 ) — ( 26,069 ) ( 3,045 ) — — ( 42,422 ) Accumulated depreciation ( 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 December 31, 2022 Initial balance Ps. 333 Ps. 871 Ps. 33,174 Ps. 190,328 Ps. 28,061 Ps. 343,656 Ps. 280,758 Ps. 937,689 Ps. 65,417 Ps. 20,291 Ps. 7 Ps. 1,900,585 Acquisitions — — 954 156,449 21,319 283,728 194,928 817,901 71,290 17,439 — 1,564,008 Advance payments — — — — — — — — — — — — Disposals — — — ( 1,618 ) — ( 23 ) ( 973 ) — — ( 32 ) — ( 2,646 ) Depreciation ( 74 ) — ( 13,686 ) ( 31,940 ) ( 5,145 ) ( 60,246 ) ( 21,105 ) ( 122,279 ) ( 39,584 ) ( 3,677 ) ( 7 ) ( 297,743 ) Final 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 December 31, 2022 Cost 1,481 871 96,279 432,190 74,210 824,757 557,802 2,107,621 270,702 50,344 3,580 4,419,837 Accumulated depreciation ( 1,222 ) — ( 75,837 ) ( 118,971 ) ( 29,975 ) ( 257,642 ) ( 104,194 ) ( 474,310 ) ( 173,579 ) ( 16,323 ) ( 3,580 ) ( 1,255,633 ) Final 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

Right-of-use assets - Net (Tabl

Right-of-use assets - Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	The right-of-use asset recognized in the consolidated statement of financial position as of December 31, 2023 and 2022, is as follows: Building Transportation equipment Store Total As of January 1, 2022 Ps. 2,911,515 Ps. 32,473 Ps. 103,978 Ps. 3,047,966 Additions 2,021,858 32,760 78,791 2,133,409 Depreciation ( 460,485 ) ( 9,234 ) ( 15,197 ) ( 484,916 ) As of December 31, 2022 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

Intangible Assets - Net (Tables

Intangible Assets - Net (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets of Defined Useful Lives	As of December 31, 2023 and 2022, the intangible assets of defined useful lives were comprised as follows: December 31, 2023 December 31, 2022 Initial balance Ps. 8,241 Ps. 7,831 Additions 1,185 2,805 Amortization ( 2,655 ) ( 2,395 ) Final balance Ps. 6,771 Ps. 8,241 Cost 19,872 18,687 Accumulated amortization ( 13,101 ) ( 10,446 ) Final balance Ps. 6,771 Ps. 8,241

Financial instruments by cate_2

Financial instruments by category (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	The Company classified their financial assets and liabilities as follows: December 31, December 31, Financial assets at amortized cost: Cash and cash equivalents Ps. 1,220,471 Ps. 984,976 Sundry debtors 11,020 19,885 Total Ps. 1,231,491 Ps. 1,004,861 December 31, 2023 December 31, 2022 Financial liabilities at amortized cost: Debt with related parties Ps. 4,340,452 Ps. 4,276,058 Accounts payable and accrued expenses 322,959 273,731 Suppliers 7,126,089 5,390,192 Lease liabilities 6,244,222 5,245,442 Debt 1,321,455 1,031,970 Total 19,355,177 16,217,393
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.	In addition, the estimated carrying amount and fair value of the liabilities measured at amortized costs are as follows: December 31, 2023 December 31, 2022 Carrying Fair value Carrying Fair value Debt to related parties and debt to third parties (1) Ps. 4,790,168 Ps. 4,798,894 Ps. 4,721,340 Ps. 4,818,245 (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 and 2022, 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	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	13.1. Transactions with related parties December 31, December 31, December 31, Interest expense on Promissory Notes payable to shareholders Ps. 152,063 Ps. 151,198 Ps. 133,406 Interest expense on Promissory Notes payable to other related parties 389,021 386,966 341,585 Interest expense on Promissory Notes payable to key Management personnel 14,349 14,162 12,392 Interest expense on Promissory Notes payable to close family member of key Management 1,449 1,430 1,251 Costs of modification and remeasurement of Promissory Notes payable to shareholder 20,719 — — Costs of modification and remeasurement of Promissory Notes payable to other related party 59,951 — — Costs of modification and remeasurement of Promissory Notes payable to key management personnel 2,019 — — Costs of modification and remeasurement of Promissory Notes payable to close member family of key management 204 — — Deferred bonus expense payable to key Management personnel — 11,787 4,187 Interest accrued on bonus payable to key Management personnel 4,523 3,460 3,077 Professional fees payable to other related parties (1) 1,868 2,048 2,085 Total Ps. 646,166 Ps. 571,051 Ps. 497,983 (1) Corresponds to the annual payment made on an arms-length transaction to QS Management Ltd which is a related party of QS BBB, related to professional services.
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.	13.2. Balances with related parties December 31, December 31, Current Liabilities Deferred bonus payable to related parties (2) Ps. 43,161 Ps. — Other bonus payable 35,269 43,834 Total Ps. 78,430 Ps. 43,834 Non-Current Liabilities Debt with related parties (1) Ps. 4,340,452 Ps. 4,276,058 Deferred Bonus payable to related parties (2) — 44,528 Total Ps. 4,340,452 Ps. 4,320,586 (1) Corresponds to Promissory Notes (2) Part of this payment was deferred and accrued interest at a rate from 10 % to 15 %, and will be paid in an exit event (such as an IPO). See Note 5.1 and the corresponding interest in Note 13.1.
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$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.	13.3. As of December 31, 2023 and 2022, the Company’s debt under Promissory Notes was as follows: Debt with related parties December 31, 2023 Promissory Notes Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ 1,592,780 2,565,678 4,158,458 14 % Dec 2026 Guaranteed 2017 Junior Promissory Notes 5,000,000 US$ 70,953 108,292 179,245 15 % Dec 2026 Guaranteed 2020 Junior Promissory Notes 650,000 US$ 1,689 1,060 2,749 14 % Dec 2026 Guaranteed Total 100,397,329 1,665,422 2,675,030 4,340,452 (1) Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (see Note 14). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.'s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. Debt with related parties December 31, 2022 Promissory Notes Amount of (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes 94,747,329 US$ 1,825,472 2,272,766 4,098,238 14 % May 2024 Guaranteed 2017 Junior Promissory Notes 5,000,000 US$ 81,318 93,796 175,114 15 % May 2024 Guaranteed 2020 Junior Promissory Notes 650,000 US$ 1,936 770 2,706 14 % May 2024 Guaranteed Total 100,397,329 1,908,726 2,367,332 4,276,058 (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 peso. 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 14). (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	December 31, December 31, Share-based payments Ps. 334,493 Ps. 250,375 Short-term employee benefits 122,370 98,137 Other bonuses (1) 58,620 51,150 Deferred bonus (See Note 13.1) — 11,787 Ps. 515,483 Ps. 411,449 (1) The outstanding amount payable of these bonuses as of December 31, 2023 and 2022 is Ps. 35,269 and Ps. 43,834 , respectively. (See Note 13.2).
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	Amounts outstanding under the Senior Notes were comprised as follows: December 31, December 31, Related parties Ps. 4,158,458 Ps. 4,098,238 Debt - Third parties (Note 14) 20,454 20,158 Total Ps. 4,178,912 Ps. 4,118,396
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	The related parties were as follows: December 31, December 31, BBB Foods Inc. shareholders Ps. 1,122,056 Ps. 1,105,807 Investment fund related to QS BBB (see Note 1) 3,035,234 2,991,279 Key management personnel 1,168 1,152 Total Ps. 4,158,458 Ps. 4,098,238
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	Amounts outstanding under the 2017 Junior Notes were comprised as follows: December 31, December 31, Related parties Ps. 179,245 Ps. 175,114 Debt - Third parties (Note 14) 34,142 33,355 Total Ps. 213,387 Ps. 208,469
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	The related parties were as follows: December 31, December 31, Key Management personnel Ps. 104,559 Ps. 102,150 BBB Foods Inc. shareholders 59,748 58,371 Close family member of key Management 10,670 10,424 Other related parties 4,268 4,169 Total Ps. 179,245 Ps. 175,114
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	Amounts outstanding under the 2020 Junior Notes were comprised as follows: December 31, December 31, Related parties Ps. 2,749 Ps. 2,707 Debt - Third parties (Note 14) 15,118 14,890 Total Ps. 17,867 Ps. 17,597
Disclosure of Related Parties	The related parties were as follows: September 30, December 31, BBB Foods Inc. shareholders Ps. — Ps. 2,749	The related parties were as follows: December 31, December 31, BBB Foods Inc. shareholders Ps. 2,749 Ps. 2,707 Total Ps. 2,749 Ps. 2,707

Debt (Tables)

Debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	The Company’s debt is as follows: December 31, December 31, Short-term debt: Short-term document payable Ps. 112,142 Ps. 70,373 Supplier finance arrangement (1) (3) 449,850 338,336 Santander credit line (2) 182,145 82,527 Total of short-term debt Ps. 744,137 Ps. 491,236 Long-term debt: Long-term document payable Ps. 127,602 Ps. 95,453 Promissory Notes 449,716 445,281 Total of long-term debt Ps. 577,318 Ps. 540,734 Total debt: Ps. 1,321,455 Ps. 1,031,970 (1) According to the Agreement with Santander, the Company’s liability to Santander related to the accounts payable factored by its suppliers is allowed to be for an aggregate amount of up to Ps. 350,000 . On December 4, 2023, the Company agreed with Santander to increase the aggregate amount to Ps. 500,000 . As of December 31, 2023 and 2022, the Company had Ps. 284,080 and Ps. 11,664 , respectively, available under the Agreement with Santander . (2) As of December 31, 2022, the Company’s liability to Santander related to the credit line in 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 December 31, 2023 and 2022, the Company had an available credit line amount pending to be withdrawn of Ps. 117,855 and Ps. 17,473 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement with Santander for an amount of up to Ps. 200,000 . As of December 31, 2023, the Company had no t used this credit line. (3) According to the HSBC Agreement, the Company's liability to HSBC related to the supplier finance arrangement and the credit line is for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did no t have an outstanding balance under the credit line; however, the Company had an outstanding balance related to the supplier finance arrangement and, consequently, the Company had a total available amount of Ps. 216,070 .
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.	Total short-term and long-term debt as of December 31, 2023 and 2022 was denominated, in Mexican peso and accrue monthly interest as shown below: Institution Concept Effective rate Remaining (1) 2023 2022 Banco Mercantil del Norte Transportation equipment From 11.90 to 15.99 1 year Ps. 149 Ps. 149 Daimler Chrysler Financial Services Transportation equipment From 11.25 to 13.20 1 year 111,551 67,563 Daimler Chrysler Financial Services Transportation equipment From 11.25 to 13.20 3 years 127,602 94,928 NR Finance México, S.A. de C.V. SOFOM E.N.R. Transportation equipment From 2.08 to 14.99 1 year 13 1,613 NR Finance México, S. A. de C. V. SOFOM E.N.R. Transportation equipment From 2.08 to 14.99 From 2 to 3 years — 78 TOYOTA Financial Services Transportation equipment 13.99 1 year 70 320 TOYOTA Financial Services Transportation equipment 13.99 2 years — 88 Grupo Financiero Santander Transportation equipment 12.99 1 year 123 126 Grupo Financiero Santander Transportation equipment 12.99 2 years — 123 CETELEM SA de CV Transportation equipment From 12.74 to 14.00 1 year — 131 Arrendadora Afirme Transportation equipment From 9.95 to 11.7 1 year 236 471 Arrendadora Afirme Transportation equipment 11.7 3 years — 236 Grupo Financiero Santander Santander credit line TIIE + 3.15 1 year 182,145 82,527 Supplier finance arrangement HSBC N/A N/A 233,930 — Supplier finance arrangement Santander N/A N/A 215,920 338,336 Total of document payable Ps. 871,739 Ps. 586,689 Total of short-term document payable 744,137 491,236 Total of long-term document payable Ps. 127,602 Ps. 95,453 (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$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (See Note 9). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc.	As of December 31, 2023 and 2022, the Company’s debt under Promissory Notes was as follows: December 31, 2023 Promissory Notes Amount (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes (Note 13a) 94,747,329 US$ 7,834 12,620 20,454 14 % Dec 2026 Guaranteed 2017 Junior Promissory Notes (Note 13b) 5,000,000 US$ 13,515 20,627 34,142 15 % Dec 2026 Guaranteed 2020 Junior Promissory Notes (Note 13c) 650,000 US$ 9,291 5,827 15,118 14 % Dec 2026 Guaranteed Convertible Notes (Note 14a) 15,000,000 US$ 248,569 (4) 131,433 380,002 14 % Nov 2026 Guaranteed Total 115,397,329 279,209 170,507 449,716 (1) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (2) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. These columns correspond only to amounts due to non-related parties of BBB Foods Inc. The remainder of the amount of each Promissory Note is disclosed as debt to related parties (see Note 13). (3) On November 20, 2020, the Mexican Subsidiaries became guarantors of BBB Foods Inc.´s obligations under the Promissory Notes guaranteeing payment at maturity in case of default or breach of a covenants of BBB Foods Inc. December 31, 2022 Promissory Notes Amount (1) Currency Principal (2) Accrued (2) Total (2) Interest Maturity Guarantee (3) Non-Current Senior Promissory Notes (Note 13a) 94,747,329 US$ 8,979 11,179 20,158 14 % May 2024 Guaranteed 2017 Junior Promissory Notes (Note 13b) 5,000,000 US$ 15,489 17,866 33,355 15 % May 2024 Guaranteed 2020 Junior Promissory Notes (Note 13c) 650,000 US$ 10,649 4,241 14,890 14 % May 2024 Guaranteed Convertible Notes (Note 14a) 15,000,000 US$ 284,882 (4) 91,996 376,878 14 % Nov 2026 Guaranteed Total 115,397,329 319,999 125,282 445,281 (4) Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. (5) Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. 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 13). (6) 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. (7) Includes the issuance costs of the Convertible Notes.

Lease liabilities (Tables)

Lease liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	From December 31, 2022, to December 31, 2023, the Company has recognized the lease liabilities shown below: December 31, 2023 December 31, 2022 Lease liabilities: Current Ps. 537,515 Ps. 417,307 Non-current 5,706,707 4,828,135 Ps. 6,244,222 Ps. 5,245,442
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	Set out below are the carrying amounts of lease liabilities and the movements during the period: Building Transportation Store Total Lease liabilities as of January 1, 2021 Ps. 2,575,480 Ps. 6,595 Ps. 18,720 Ps. 2,600,795 New leases 897,846 25,738 64,262 987,846 Interest expense 432,828 1,690 6,160 440,678 Payment of leases ( 567,988 ) ( 6,814 ) ( 23,630 ) ( 598,432 ) Lease liabilities as of December 31,2021 Ps. 3,338,166 Ps. 27,209 Ps. 65,512 Ps. 3,430,887 New leases 2,021,858 32,760 78,792 2,133,410 Interest expense 488,072 3,896 15,907 507,875 Payment of leases ( 755,871 ) ( 16,631 ) ( 54,228 ) ( 826,730 ) Lease liabilities as of December 31,2022 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
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	The following are the amounts recognized in profit or loss: December 31, December 31, December 31, Depreciation expense of right-of-use assets Ps. 598,031 Ps. 484,916 Ps. 315,358 Interest expense on lease liabilities 762,872 507,875 440,678 Expense relating to leases of low-value assets and short-term leases (included in administrative expenses) 18,370 6,387 2,232 Total amount recognized in profit or loss Ps. 1,379,273 Ps. 999,178 Ps. 758,268

Stockholders' equity _ Capita_2

Stockholders' equity / Capital stock (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	As of January 1, 2022, December 31, 2023 and 2022, the capital stock was comprised as follows: Number of shares Capital Stock As of January 1, 2022 28,050,087 Ps. 471,282 As of December 31, 2022 28,050,087 Ps. 471,282 As of December 31, 2023 28,050,087 Ps. 471,282 Description Number of Shares Total value Class A (1) 4,000,000 Ps. — Class B (2) 11,025,000 Ps. 124,470 Class C (3) — — Class D (3) 8,571,428 163,904 Class E (4) 4,453,659 182,908 Total 28,050,087 Ps. 471,282 (1) Class A: Shares with voting rights and drag-along rights. (2) Class B: Shares with voting rights, drag-along rights, and liquidation preference in case of bankruptcy. (3) Class C: There are 15,000,000 unissued reserved shares corresponding to payments under the Plan with non-voting rights. (4) Class D: Shares with voting rights and liquidation preference in case of bankruptcy. (5) Class E: Shares with voting rights and liquidation preference in case of bankruptcy.
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

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Major components of tax expense (income) [abstract]
Summary of Income Tax Expense	17.1. The income tax expense in 2023, 2022 and 2021 is analyzed as shown below: December 31, December 31, December 31, Current income tax Ps. ( 309,989 ) Ps. ( 287,309 ) Ps. ( 156,907 ) Deferred income tax Ps. 104,741 Ps. 85,946 Ps. 65,095 Total Ps. ( 205,248 ) Ps. ( 201,363 ) Ps. ( 91,812 )
Summary of Temporary Differences on Deferred Income Tax	17.2. As of December 31, 2023, 2022 and 2021, the main temporary differences on which the deferred income tax was recognized and analyzed is as shown below: December 31, December 31, December 31, Advanced payments Ps. ( 56,059 ) Ps. ( 47,638 ) Ps. ( 25,614 ) Property, furniture, equipment, and lease-hold improvements ( 23,667 ) ( 43,510 ) ( 50,224 ) Lease liabilities 6,255,817 5,253,632 3,435,431 Right-of-use assets ( 5,520,596 ) ( 4,696,459 ) ( 3,047,966 ) Provisions 460,212 398,269 327,872 Accrued expenses 293,814 200,416 109,587 Inventories ( 63,517 ) ( 67,842 ) ( 38,706 ) Ps. 1,346,004 Ps. 996,868 Ps. 710,380 Applicable income tax rate 30 % 30 % 30 % Deferred income tax asset Ps. 403,801 Ps. 299,060 Ps. 213,114
Summary of Movement in Deferred Income Tax Assets and Liabilities	17.3. The movement in deferred income tax assets and liabilities during the year, without taking into account the compensation of balances under the same tax jurisdiction, is as shown below: January 1, Effects in December 31, Effects in December 31, Effects in December 31, Assets for deferred taxes Tax losses to be carryforward Ps. 12,439 Ps. ( 12,439 ) Ps. — Ps. — Ps. — Ps. — Ps. — Provisions 84,391 13,970 98,361 21,119 119,480 18,583 138,063 Lease liabilities 780,979 249,650 1,030,629 545,460 1,576,089 300,655 1,876,744 Accrued expenses 12,617 20,259 32,876 27,249 60,125 28,020 88,145 Total assets for deferred tax Ps. 890,426 Ps. 271,440 Ps. 1,161,866 Ps. 593,828 Ps. 1,755,694 Ps. 347,258 Ps. 2,102,952 Liabilities for deferred taxes Inventories 7,612 4,001 11,613 8,741 20,354 ( 1,298 ) 19,056 Advanced payments 6,519 1,165 7,684 6,607 14,291 2,526 16,817 Property, furniture, equipment, and lease-hold improvements 15,634 ( 568 ) 15,066 ( 2,014 ) 13,052 ( 5,952 ) 7,100 Right-of-use assets 712,642 201,747 914,389 494,548 1,408,937 247,241 1,656,178 Total liabilities for deferred tax Ps. 742,407 Ps. 206,345 Ps. 948,752 Ps. 507,882 Ps. 1,456,634 Ps. 242,517 Ps. 1,699,151 Total asset – Net Ps. 148,019 Ps. 65,095 Ps. 213,114 Ps. 85,946 Ps. 299,060 Ps. 104,741 Ps. 403,801
Summary of Reconciliation of Current And Effective Combined Income Tax Rates Explanatory	17.4. The reconciliation between the current and effective combined income tax rates is shown below: December 31, December 31, December 31, Loss before income tax Ps. ( 100,905 ) Ps. ( 363,747 ) Ps. ( 724,862 ) Current income tax rate 30 % 30 % 30 % Income tax at legal rate Ps. 30,272 Ps. 109,124 Ps. 217,459 Plus (less) effects of income tax on the following items: Share-based payment ( 115,370 ) ( 91,137 ) ( 42,637 ) Annual adjustment for inflation ( 90,219 ) ( 105,615 ) ( 70,282 ) Unrecognized tax losses in no taxable entities ( 20,955 ) ( 106,071 ) ( 200,218 ) Non-deductible expenses ( 83,703 ) ( 64,766 ) ( 43,002 ) Property, furniture, equipment, and lease-hold improvements 48,049 46,219 30,657 Restatement of tax losses for the year ( 92 ) ( 40 ) 202 Non-cumulative income 21,253 6,655 4,904 Others 5,517 4,268 11,105 Income tax expense recognized in income Ps. ( 205,248 ) Ps. ( 201,363 ) Ps. ( 91,812 ) Effective income tax rate ( 203.4 )% ( 55.4 )% ( 12.7 )%
Summary Of Expiration Of Accumulated Restated Tax Losses Explanatory	17.5. As of December 31, 2023, the Company maintained accumulated restated tax losses to carry forward for an amount of Ps. 1,961 , whose right to be offset against future profits expires as shown below: Year of the loss Desarrolladora Year of 2014 164 2024 2015 21 2025 2016 60 2026 2017 147 2027 2018 163 2028 2019 135 2029 2020 111 2030 2021 703 2031 2022 142 2032 2023 315 2033 1,961

Cost and Expenses by nature (Ta

Cost and Expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2023
Expenses by nature [abstract]
Summary of Cost of Sales	The cost of sales is comprised as shown below: December 31, December 31, December 31, Cost of merchandise and logistic costs Ps. 36,854,490 Ps. 27,537,825 Ps. 19,561,023 Depreciation of properties, furniture, equipment, and lease-hold improvements 94,121 50,883 34,008 Depreciation of right-of-use asset 89,931 66,935 60,059 Cost of sales Ps. 37,038,542 Ps. 27,655,643 Ps. 19,655,090
Summary of Sales and Administrative Expenses	The sales and administrative expenses are as follows: December 31, December 31, December 31, Personnel Expenses 3,082,527 2,085,846 1,305,558 Depreciation and Amortization 905,043 667,236 436,087 Cash-in-Transit Services, Surveillance and Maintenance 571,631 446,146 331,885 Energy, Fuel, and Lubricants 421,231 336,842 277,619 Shared-based payment (1) 384,566 303,789 142,123 Other 414,060 267,835 370,070 Advertising 160,497 132,342 81,000 Other taxes and rights 163,303 100,993 53,662 Professional Services (2) 106,983 71,901 48,558 Total sales and administrative expenses Ps. 6,209,841 Ps. 4,412,930 Ps. 3,046,562 (1) The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options. (2) An amount of Ps. 37,910 in IPO related services was incurred during 2023 out of which Ps. 28,432 was recognized as an expense and Ps. 9,477 will be capitalized as part of the net proceeds of the new shares to be issued due to the IPO and as of December 31, 2023, were recognized as advanced payments.

Financial costs - net (Tables)

Financial costs - net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 )	For the years ended December 31, 2023, 2022, and 2021, the financial (costs) income is included as indicated below: December 31, December 31, December 31, Financial income: Interest income Ps. 16,640 Ps. 11,686 Ps. 7,381 Other commissions 9,429 8,154 607 Financial income Ps. 26,069 Ps. 19,840 Ps. 7,988 Financial costs: Interest cost on lease liabilities ( 762,872 ) ( 507,875 ) ( 440,678 ) Interest cost on Promissory Notes ( 619,779 ) ( 615,592 ) ( 537,411 ) Loss related to modification of Promissory Notes ( 55,527 ) — — Loss related to remeasurement of Promissory Notes ( 28,709 ) — — Interest on bonus payable to related parties ( 4,523 ) ( 3,460 ) ( 3,077 ) Interest cost on credit lines ( 30,473 ) — — Interest cost on financing of transportation and store equipment (Debt) ( 25,224 ) ( 41,859 ) ( 23,369 ) Financial costs Ps. ( 1,527,107 ) Ps. ( 1,168,786 ) Ps. ( 1,004,535 ) Exchange rate fluctuation: Gain for exchange rate fluctuation 667,118 285,990 2,853 Loss for exchange rate fluctuation ( 60,848 ) ( 21,060 ) ( 125,221 ) Gain (loss) for exchange rate fluctuation - net Ps. 606,270 Ps. 264,930 Ps. ( 122,368 ) Financial costs - net Ps. ( 894,768 ) Ps. ( 884,016 ) Ps. ( 1,118,915 )

Earnings (loss) per share (Tabl

Earnings (loss) per share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	The information on earnings (loss) per share and number of shares used in the calculations of basic loss per share is shown below: December 31, December 31, December 31, Net loss for the year Ps. ( 306,153 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Weighted average Class A shares (1) (2) 12,000,000 12,000,000 12,000,000 Basic and diluted loss per share ( 25.51 ) ( 47.09 ) ( 68.06 )

Share-based payment (Tables)

Share-based payment (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of Main Assumptions for Valuation of Share-based Payments		The main assumptions for the evaluation of share-based payments are as follows: December 31, December 31, December 31, Discounted Cash Flow – DCF: Discount rate (2) 12.50 % 15.30 % 12.30 % Expected perpetuity growth 3.72 % 3.98 % 3.63 % Option Pricing Model – OPM: Discount rate (2) 3.00 % 7.00 % 0.81 % Volatility mainly (1) 30.52 % 38.05 % 40.69 % Binomial tree: Discount rate (2) 3.00 % 7.00 % 15.00 % Volatility mainly (1) 36.1 % 39.97 % 39.99 % (1) The expected volatility is based on the historic volatility of comparable entities within the industry, with a period of time equivalent to the estimated contractual life of the share options granted by the Company. (2) The risk-free interest rates that were considered within the discount rates for the years 2023, 2022 and 2021 were 3.96 %, 3.45 % and 1.85 %, respectively; which corresponded to the interpolated U.S. Constant Maturity Treasury yield as of the valuation date.
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 —	The following table illustrates the outstanding share options under the Plan and the corresponding strike prices (without taking into account the 3-for-1 share split effected in connection with the IPO) and the expiry dates: Grant Date Number of outstanding Strike Price Average (1) Average Expiry Date, 2023 2022 2021 2006 200,000 200,000 200,000 $ 1.50 N/A N/A 2036 2006 157,500 157,500 157,500 $ 1.00 N/A N/A 2036 2007 155,000 155,000 155,000 $ 1.75 N/A N/A 2037 2008 270,000 270,000 270,000 $ 2.50 N/A N/A 2038 2009 300,000 300,000 300,000 $ 3.25 N/A N/A 2039 2010 360,000 360,000 360,000 $ 3.25 N/A N/A 2040 2011 437,500 437,500 437,500 $ 4.00 N/A N/A 2041 2012 437,500 437,500 437,500 $ 5.00 N/A N/A 2042 2013 467,500 467,500 467,500 $ 6.00 N/A N/A 2043 2014 493,750 493,750 493,750 $ 6.50 $ 0.03 $ 0.08 2044 2015 516,000 516,000 516,000 $ 6.50 $ 0.05 $ 0.13 2045 2016 607,750 607,750 607,750 $ 5.70 $ 0.0001 $ 0.0001 2046 2017 273,750 283,750 283,750 $ 8.15 $ 0.0006 $ 0.003 2047 2018 302,500 315,000 315,000 $ 9.30 $ 0.39 $ 1.08 2048 2019 282,500 297,500 297,500 $ 13.00 $ 1.23 $ 3.04 2049 2020 347,500 365,000 365,000 $ 15.00 $ 7.49 $ 13.43 2050 2021 1,645,000 1,680,000 1,680,000 $ 19.00 $ 11.26 $ 19.62 2051 2022 2,320,000 2,445,000 — $ 29.00 $ 6.23 $ 12.53 2052 2023 2,090,000 — — $ 36.50 $ 28.11 $ 46.21 2053 11,663,750 9,788,750 7,343,750 (1) When the Company adopted IFRS Accounting Standards for the first time on December 31, 2020, with transition date as of January 1, 2019, it decided to apply the optional exemption permitted by IFRS 1, First-time Adoption of IFRS Reporting Standards, and did not apply the IFRS 2, Share-based Payment, for share-based payments that were vested before the transition date, but only applied IFRS 2 for share options granted in 2014 onwards, given that the vesting period of the share options is 5 years . Therefore, the fair value of the granted options from 2006 to 2013 have not been calculated nor recognized. The following table illustrates the reconciliation in the number of share options under the Plan (without taking into account the 3-for-1 share split effected in connection with the IPO) during the years ended December 31: 2023 2022 2021 Outstanding as of January 1st 9,788,750 7,343,750 5,663,750 Granted during the year 2,090,000 2,445,000 1,695,000 Forfeited during the year ( 215,000 ) — ( 15,000 ) Outstanding as of December 31st 11,663,750 9,788,750 7,343,750 Exercisable as of December 31st — — —
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 —	The following table illustrates the outstanding Exit Options under the Plan and the corresponding strike prices (without taking into account the 3-for-1 share split effected in connection with the IPO) and the expiry dates: Grant Date Number of outstanding Strike Price Fair value at (1) Expiry Date, 2023 2022 2021 2020 1,011,664 1,011,664 1,011,664 $ 7.11 $ 9.11 2050 2020 1,043,330 1,043,330 1,043,330 $ 11.00 $ 8.30 2050 2021 300,000 300,000 300,000 $ 19.00 $ 11.51 2051 2023 63,332 — — $ 7.11 $ 8.04 2051 2023 63,332 — — $ 11.00 $ 7.58 2051 2,481,658 2,354,994 2,354,994 (1) Due to the change in the estimated date of the IPO, the fair value of the options was recalculated. Previously, the fair values of the options were US$ 9.07 (strike price US$ 7.11 ) and US$ 8.27 (strike price US$ 11.00 ) for 2020 grant, and US$ 11.47 (strike price US$ 19.00 ) for 2021 grant. The following table illustrates the movements in Exit Options (without taking into account the 3-for-1 share split effected in connection with the IPO) during the years ended December 31: 2023 2022 2021 Outstanding as of January 1st 2,354,994 2,354,994 2,181,658 Granted during the year 126,664 — 300,000 Forfeited during the year — — ( 126,664 ) Outstanding as of December 31st 2,481,658 2,354,994 2,354,994 Exercisable as of December 31st — — —
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

BBB Foods Inc. separate conde_2

BBB Foods Inc. separate condensed financial information (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of subsidiaries [abstract]
Condensed Statements of Financial Information of BBB Foods Inc.	Condensed Statements of Financial Position of BBB Foods Inc. December 31, 2023 2022 Assets Current assets: Cash Ps. 14,988 Ps. 17,364 Accounts receivables from related parties 441 505 Total current assets Ps. 15,429 Ps. 17,869 Non-current assets: Investments in subsidiaries 173,574 34,737 Total non-current assets Ps. 173,574 Ps. 34,737 Total assets Ps. 189,003 Ps. 52,606 Liabilities and Stockholders’ Equity Current liabilities: Bonus payable to related parties (Note 13) 43,161 — Total current liabilities Ps. 43,161 Ps. — Non-Current liabilities: Debt with related parties (Note 13) 4,340,452 4,276,058 Bonus payable to related parties (Note 13) 0 44,528 Long-term debt (Note 14) 449,716 445,281 Total non-current liabilities Ps. 4,790,168 Ps. 4,765,867 Total liabilities Ps. 4,833,329 Ps. 4,765,867 Stockholders’ equity (Note 16): Capital stock 471,282 471,282 Reserve for share-based payments 851,700 467,135 Cumulative losses ( 5,967,308 ) ( 5,651,678 ) Total stockholders’ equity Ps. ( 4,644,326 ) Ps. ( 4,713,261 ) Total liabilities and stockholders’ equity Ps. 189,003 Ps. 52,606 Condensed Statements of Profit or Loss of BBB Foods Inc. For the year ended December 31, 2023 2022 2021 Equity method in investments in subsidiaries Ps. ( 245,727 ) Ps. ( 211,515 ) Ps. ( 149,294 ) Administrative expenses ( 433 ) ( 144 ) ( 4,681 ) Operating loss ( 246,160 ) ( 211,659 ) ( 153,975 )     Financial income 262 697 144 Financial costs ( 708,538 ) ( 619,052 ) ( 540,488 ) Exchange rate fluctuation 638,806 264,902 ( 122,354 ) Financial costs – net ( 69,470 ) ( 353,453 ) ( 662,698 ) Loss before income tax ( 315,630 ) ( 565,110 ) ( 816,674 ) Income tax expense — — — Net loss for the year Ps. ( 315,630 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Condensed Statements of Cash Flows of BBB Foods Inc. For the year ended December 31, 2023 2022 2021 Operating activities Loss before income tax Ps. ( 315,630 ) Ps. ( 565,110 ) Ps. ( 816,674 ) Adjustments for: Equity method in investments in subsidiaries 245,727 211,515 149,294 Interest expense on Promissory Notes 619,779 615,592 537,411 Costs of modification of Promissory Notes 84,236 — — Interest on bonus payable to related parties 4,524 3,460 3,076 Exchange fluctuation ( 641,076 ) ( 285,990 ) 125,221 ( 2,440 ) ( 20,533 ) ( 1,672 ) Decrease in other current assets 64 32 ( 17 ) Bonus payable to related parties — 11,787 4,188 Net cash flows provided by operating activities ( 2,376 ) ( 8,714 ) 2,499 Investing activities Capital contributions to Investment in subsidiaries — ( 135,900 ) ( 3,184 ) Net cash flows used in investing activities — ( 135,900 ) ( 3,184 ) Financing activities Proceeds from borrowings — — 149,411 Net cash flows used in financing activities — — 149,411 Net (decrease) increase in cash and cash equivalents 2,376 ( 144,614 ) 148,726 Net foreign exchange difference — — — Cash and cash equivalents at beginning of year 17,364 161,978 13,252 Cash and cash equivalents at end of year Ps. 14,988 Ps. 17,364 Ps. 161,978

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
	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 ($)	Dec. 31, 2023 MXN ($) Stores	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Nov. 22, 2024 Stores	Feb. 14, 2024 MXN ($)	Feb. 14, 2024 USD ($)	Oct. 25, 2023 MXN ($) Stores	Oct. 25, 2023 USD ($) Stores
History and activity of the company [line items]
Negative share capital and an accounting deficit			$ 3,931,264	$ (4,619,992)	$ 3,931,264	$ (4,619,992)	$ (4,634,848)	$ (4,713,261)	$ (4,451,940)
Net proceeds received		$ 7,812,065
Initial public offering price | $ / shares					$ 17.5
Cost of sales on inventory obsolescence			$ 12,490,108	$ 9,618,847	$ 34,414,213	$ 26,733,603	37,038,542	$ 27,655,643	$ 19,655,090
Subsequent Event
History and activity of the company [line items]
Net proceeds received											$ 7,820,862	$ 458,976,159
Class A Common Shares | Major Ordinary Share Transactions
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
Otis Hurricane
History and activity of the company [line items]
Cost of sales on inventory obsolescence							30,409
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
Number of stores reopened | Stores							12
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
Mexican Subsidiaries | BBB Foods Limited Partnership
History and activity of the company [line items]
Proportion of ownership interest in subsidiary					99.99%		99.99%
Mexican Subsidiaries | Lothian Shelf Limited
History and activity of the company [line items]
Proportion of ownership interest in subsidiary					0.01%		0.01%
BBB Foods Inc.
History and activity of the company [line items]
Number of entities controlled | Stores			2		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		Dec. 31, 2022	[1]
BBB Foods Limited Partnership
History and activity of the company [line items]
Percentage of ownership	100%	100%	[1]	100%
Country	Scotland	Scotland
Functional currency	Mexican peso	Mexican peso
Main activity	Intermediate parent	Intermediate parent
Lothian Shelf Limited
History and activity of the company [line items]
Percentage of ownership	100%	100%	[1]	100%
Country	Scotland	Scotland
Functional currency	Mexican peso	Mexican peso
Main activity	Holding Company	Holding Company
Tiendas Tres B, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%	[1]	100%
Country	Mexico	Mexico
Functional currency	Mexican peso	Mexican peso
Main activity	Operating company	Operating company
Tiendas BBB, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%	[1]	100%
Country	Mexico	Mexico
Functional currency	Mexican peso	Mexican peso
Main activity	Owner of some trademarks	Owner of some trademarks of the Company
Desarrolladora Tres B, S.A. de C.V.
History and activity of the company [line items]
Percentage of ownership	100%	100%	[1]	100%
Country	Mexico	Mexico
Functional currency	Mexican peso	Mexican peso
Main activity	Owner of a piece of land	Owner of a piece of land
[1] BBB Foods Inc. owns 99.99 % of Tiendas Tres B, Tiendas BBB and Desarrolladora Tres B, S.A. de C.V. (collectively, the “Mexican Subsidiaries”) through BBB Foods Limited Partnership and 0.01 % through Lothian Shelf Limited.

History and activity of the C_5

History and activity of the Company - Summary of Subsidiaries Over Which Control is Exercised, Directly and Indirectly (Parenthetical) (Details) - Mexican Subsidiaries	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
BBB Foods Limited Partnership
History and activity of the company [line items]
Proportion of ownership interest in subsidiary	99.99%	99.99%
Lothian Shelf Limited
History and activity of the company [line items]
Proportion of ownership interest in subsidiary	0.01%	0.01%

Summary of Material Accountin_4

Summary of Material Accounting Policies - Additional Information (Details)			12 Months Ended			24 Months Ended
	Jun. 02, 2023 MXN ($) Stores	Jun. 30, 2021 MXN ($) Stores	Dec. 31, 2023 MXN ($) yr $ / shares shares	Dec. 31, 2022 MXN ($)	Dec. 31, 2021 MXN ($)	Dec. 31, 2023 MXN ($) $ / shares shares	Dec. 31, 2023 $ / shares	Dec. 31, 2021 USD ($)
Disclosure of detailed information about significant accounting policies [line items]
VAT tax refunds			$ 116,774,000	$ 56,278,000		$ 116,774,000
Allowance from vendors			$ 0	0
Annual audited financial statement delivery period		180 days	180 days
Short term investments			$ 25,334,000	8,766,000		25,334,000
Liability incurred in connection with issuance of convertible notes					$ 5,790,000			$ 286,161
Uncertain tax positions			0	$ 0	$ 0	$ 0
Estimated sales return			$ 0
Options vesting period			5 years
Share based compensation arrangement by share based payment award vesting percentage			25%
Par value per share | $ / shares			$ 0.01			$ 0.01
Option life, share options granted | yr			30
Share option expiry date			Dec. 31, 2030
Effective tax rate			(203.40%)	(55.40%)	(12.70%)
Tiendas Tres B
Disclosure of detailed information about significant accounting policies [line items]
Additional current tax exposure expected to be recognized			0%
Bottom of range
Disclosure of detailed information about significant accounting policies [line items]
Effective tax rate					15%
Bottom of range | Tiendas Tres B
Disclosure of detailed information about significant accounting policies [line items]
Effective tax rate			15%
Class C Shares
Disclosure of detailed information about significant accounting policies [line items]
Par value per share | $ / shares							$ 0.01
Number of shares reserved for issue under options and contracts for sale of shares | shares			15,000,000			15,000,000
Goods Sold through Intermediaries
Disclosure of detailed information about significant accounting policies [line items]
Revenue			$ 63,706,000	$ 55,799,000	$ 53,027,000
Goods or Services Transferred at Point in Time
Disclosure of detailed information about significant accounting policies [line items]
Revenue			$ 43,924,097,000	32,416,778,000	$ 22,979,248,000
Banco Santander Mexico, S.A.
Disclosure of detailed information about significant accounting policies [line items]
Amount of equity required to comply with factoring agreement covenant		$ 50,000,000
Number of stores | Stores		419
Convenant agreement least amount required to pass through the trust the cash flows from stores		$ 270,000,000				$ 300,000,000
Maximum liability related to accounts payable factored by its suppliers allowed under agreement		$ 350,000,000
Annual audited financial statement delivery period					180 days
HSBC Mexico, S.A.
Disclosure of detailed information about significant accounting policies [line items]
Number of stores | Stores	299
Convenant agreement least amount required to pass through the trust the cash flows from stores	$ 540,000,000
Annual audited financial statement delivery period	180 days		180 days
Principal amount under finance agreement	$ 450,000,000
Commissions paid	2,250,000
Short term investments	$ 15,000,000
Santander and HSBC
Disclosure of detailed information about significant accounting policies [line items]
Derecognized suppliers payables subject to reverse factoring transactions recognized in supplier finance arrangement			$ 449,850,000	$ 338,336,000		$ 449,850,000

Summary of Material Accountin_5

Summary of Material Accounting Policies - Summary of the Average Useful Lives of Depreciable Asset Categories (Details)	12 Months Ended
	Dec. 31, 2023
Building
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	20 years
Store Shelving Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	20 years
Lease-hold Improvements | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Lease-hold Improvements | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	20 years
Computer Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	3 years 3 months 18 days
Furniture and Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Storage Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Store Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Transportation Cars and Trucks | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	4 years
Transportation Cars and Trucks | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	8 years
Molds
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	2 years 9 months 18 days

Summary of Material Accountin_6

Summary of Material Accounting Policies - Summary of lease Term (Details)	12 Months Ended
	Dec. 31, 2023
Building | Bottom of range
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	5 years
Building | Top of range
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	20 years
Store Equipment (Cold Rooms)
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	10 years
Transportation Equipment - Trucks
Disclosure of quantitative information about right-of-use assets [line items]
Lease term of contract	8 years

Critical estimates and signif_2

Critical estimates and significant judgments - Additional Information (Details)	12 Months Ended
	Dec. 31, 2023 MXN ($)
Critical Estimates and Significant Judgments Abstract
Fees or interest	$ 0
Estimated IPO exist date	Feb. 08, 2024

Risk Management - Additional In

Risk Management - Additional Information (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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial risk management [line items]
Foreign exchange gain (loss)	$ 210,191	$ (145,667)	$ 385,335	$ 403,922	$ 606,270	$ 264,930	$ (122,368)
Liquidity Risk
Disclosure of financial risk management [line items]
Amount due to reverse factoring transactions	852,205		$ 852,205		$ 472,950	808,607	311,158
Exchange Rate Risks
Disclosure of financial risk management [line items]
Foreign exchange, percentage			10%		10%
Foreign exchange gain (loss)			$ 330,363		$ 462,376	447,369	425,850
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	470,271	83,722
Santander | Liquidity Risk
Disclosure of financial risk management [line items]
Amount due to reverse factoring transactions						$ 338,336	$ 227,436

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	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued expenses	$ 552,826	$ 322,959	$ 273,731
Lease liabilities	7,310,246	6,244,222	5,245,442	$ 3,430,887	$ 2,600,795
Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)	1,029,711	1,192,538	938,964
Debt with related parties		1,665,422	1,908,726
Interest payable on Promissory Notes		5,087,245	3,679,042
Costs of modification and remeasurement of Promissory Notes		80,244
Accounts payable and accrued expenses	552,826	322,959	273,731
Suppliers	7,855,059	7,126,089	5,390,192
Lease liabilities	14,528,047	12,139,278	10,180,202
Total	23,965,643	27,613,775	22,370,857
Up to 1 year | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)	934,020	768,576	518,771
Debt with related parties			1,936
Interest payable on Promissory Notes			6,251
Accounts payable and accrued expenses	552,826	322,959	273,731
Suppliers	7,855,059	7,126,089	5,390,192
Lease liabilities	1,547,364	1,293,219	1,016,922
Total	10,889,269	9,510,843	7,207,803
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	129,770
Debt with related parties		1,665,422	1,906,790
Interest payable on Promissory Notes		5,087,245	3,301,598
Costs of modification and remeasurement of Promissory Notes		80,244
Lease liabilities	2,890,004	2,382,138	1,904,078
Total	2,985,695	9,639,011	7,242,236
Over 3 and up to 5 Years | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt (excluding issuance costs)			290,423
Interest payable on Promissory Notes			371,193
Lease liabilities	2,474,297	2,062,570	1,680,986
Total	2,474,297	2,062,570	2,342,602
More than 5 years | Liquidity Risk
Disclosure of maturity analysis for derivative financial liabilities [line items]
Lease liabilities	7,616,382	6,401,351	5,578,216
Total	$ 7,616,382	$ 6,401,351	$ 5,578,216

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 ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	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			$ 15,090,609	$ 7,895,480		$ 168,680,767		$ 13,643,181
Financial liabilities			(246,151,781)	(214,784,571)		$ (377,286)		$ (287,343,524)
Foreign exchange monetary position	$ 168,303,481	$ (273,700,343)	$ (231,061,172)	$ (206,889,091)

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		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial risk management [line items]
Average exchange rate	17.7468	17.7859	17.7338	20.1205	20.2822
Closing exchange rate	19.629	17.6195	16.8935	19.3615	20.3058

Cash and cash equivalents - Sum

Cash and cash equivalents - Summary of Cash and Cash Equivalents Presented in the Financial Position (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Cash		$ 1,051,641		$ 934,166
Cash-in-transit		143,496		42,044
Short term investments		25,334		8,766
Total cash and cash equivalents	$ 1,268,902	$ 1,220,471	$ 1,001,083	$ 984,976	$ 1,000,040	$ 610,016

Cash and cash equivalents - S_2

Cash and cash equivalents - Summary of Cash and Cash Equivalents Presented in the Financial Position (Parenthetical) (Details) - MXN ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents [abstract]
Cash balance with trust	$ 25,226	$ 344

Cash flows information - Disclo

Cash flows information - Disclosure of Transactions not Requiring Use of Cash Flows (Details) - MXN ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investing activities
Right-of-use assets	$ (1,448,622)	$ (960,197)	$ (1,422,168)	$ (2,133,410)	$ (987,846)
Property, furniture, equipment, lease-hold improvements	(71,285)	(463,204)	(178,685)	(441,131)	(178,030)
Initial public offering capitalized costs	(9,525)
Financing activities
Lease liabilities	1,448,622	960,197	1,422,168	2,133,410	987,846
Long-term debt	71,285	$ 463,204	$ 178,685	$ 441,131	$ 178,030
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		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	$ 5,661,905	$ 5,308,028	$ 5,308,028	$ 4,701,807	$ 3,690,914
Increase of new debt (non-cash transactions)	71,285	463,204	178,685	441,131	178,030
Reclassification of debt (non-cash transactions)	(4,391)
Interest payable on Promissory Notes (non cash)	82,588	459,621	619,779	615,592	537,411
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
Proceeds from Promissory Notes					149,411
Loss related to modification and measurement of Promissory Notes			84,236
Payment of debt (Note 5)	(107,557)	(463,437)	(104,769)	(360,107)	(205,894)
Interest payment on debt (Note 5)	(76,691)	(18,077)	(25,224)	(41,859)	(23,369)
Accrued interest on debt	76,691	18,077	25,224	41,859	23,369
Proceeds from Santander and HSBC credit line	58,806	300,314	99,618	82,527
Finance obtained through supplier finance arrangements	2,385,967	1,334,506	2,195,833	1,528,143	332,862
Payments made on reverse factoring transactions	(2,276,588)	(1,328,640)	(2,084,319)	(1,417,243)	(105,426)
Exchange fluctuation	50,765	(429,089)	(635,186)	(283,822)	124,499
Ending Balance	1,003,650	5,644,507	5,661,905	5,308,028	4,701,807
Promissory Notes, Related Parties
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	4,340,452	4,276,058	4,276,058	3,979,443	3,376,117
Reclassification of debt (non-cash transactions)	(4,391)
Interest payable on Promissory Notes (non cash)	76,168	413,254	556,883	553,756	488,634
Payment of principal of Promissory Notes	(1,682,625)
Payment of accrued interests of Promissory Notes	(2,774,333)
Loss related to modification and measurement of Promissory Notes			82,893
Exchange fluctuation	44,729	(388,593)	(575,382)	(257,141)	114,692
Ending Balance		4,300,719	4,340,452	4,276,058	3,979,443
Promissory Notes, Third Parties (Debt)
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	449,716	445,281	445,281	410,126	202,131
Interest payable on Promissory Notes (non cash)	6,420	46,367	62,896	61,836	48,777
Payment of principal of Promissory Notes	(286,977)
Payment of accrued interests of Promissory Notes	(181,162)
Amortization of issuance costs	5,967
Proceeds from Promissory Notes					149,411
Loss related to modification and measurement of Promissory Notes			1,343
Exchange fluctuation	6,036	(40,496)	(59,804)	(26,681)	9,807
Ending Balance		451,152	449,716	445,281	410,126
Financing of Transportation and Store Equipment
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	421,887	248,353	248,353	84,802	112,666
Increase of new debt (non-cash transactions)	71,285	463,204	178,685	441,131	178,030
Payment of debt (Note 5)	(107,557)	(463,437)	(104,769)	(360,107)	(205,894)
Interest payment on debt (Note 5)	(76,691)	(18,077)	(25,224)	(41,859)	(23,369)
Accrued interest on debt	76,691	18,077	25,224	41,859	23,369
Proceeds from Santander and HSBC credit line	58,806	300,314	99,618	82,527
Ending Balance	444,421	548,434	421,887	248,353	84,802
Supplier Finance Arrangement
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	449,850	338,336	338,336	227,436
Finance obtained through supplier finance arrangements	2,385,967	1,334,506	2,195,833	1,528,143	332,862
Payments made on reverse factoring transactions	(2,276,588)	(1,328,640)	(2,084,319)	(1,417,243)	(105,426)
Ending Balance	$ 559,229	$ 344,202	$ 449,850	$ 338,336	$ 227,436

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Classes of current inventories [abstract]
Merchandise for sale	$ 2,357,485	$ 1,931,605
Inventories	$ 2,357,485	$ 1,931,605

Inventories - Additional Inform

Inventories - Additional Information (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	Dec. 31, 2022	Dec. 31, 2021
Classes Of Inventories [line Items]
Cost of sales on inventory obsolescence	$ 12,490,108	$ 9,618,847	$ 34,414,213	$ 26,733,603	$ 37,038,542	$ 27,655,643	$ 19,655,090
Otis Hurricane
Classes Of Inventories [line Items]
Cost of sales on inventory obsolescence					$ 30,409

Properties, furniture, equipm_3

Properties, furniture, equipment and lease-hold improvements - Net - Summary of Reconciliation Between Values Of Properties, 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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	$ 4,606,300	$ 3,164,204	$ 3,164,204	$ 1,900,585
Acquisitions	1,713,682		1,976,703	1,564,008
Disposals	(1,856)		(3,776)	(2,646)
Impairment	(16,354)		(42,422)
Depreciation	(468,985)	(334,184)	(488,409)	(297,743)	$ (212,829)
Cost	8,055,956		6,380,917	4,419,837
Accumulated depreciation	(2,190,461)		(1,732,195)	(1,255,633)
Final balance	5,849,141		4,606,300	3,164,204	1,900,585
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	185	259	259	333
Depreciation	(51)		(74)	(74)
Cost	1,481		1,481	1,481
Accumulated depreciation	(1,347)		(1,296)	(1,222)
Final balance	134		185	259	333
Land
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	871	871	871	871
Cost	871		871	871
Final balance	871		871	871	871
Transportation Equipment Cars
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	15,143	20,442	20,442	33,174
Acquisitions			6,321	954
Disposals	(417)		(123)
Depreciation	(7,386)		(11,497)	(13,686)
Cost	89,289		98,761	96,279
Accumulated depreciation	(81,949)		(83,618)	(75,837)
Final balance	7,340		15,143	20,442	33,174
Transportation Equipment Trucks
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	431,229	313,219	313,219	190,328
Acquisitions	71,285		172,364	156,449
Disposals	(1,439)		(3,402)	(1,618)
Depreciation	(49,104)		(50,952)	(31,940)
Cost	667,819		599,230	432,190
Accumulated depreciation	(215,848)		(168,001)	(118,971)
Final balance	451,971		431,229	313,219	190,328
Furniture and Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	57,131	44,235	44,235	28,061
Acquisitions	12,989		29,110	21,319
Impairment	(8,735)		(8,734)
Depreciation	(7,321)		(7,480)	(5,145)
Cost	115,904		103,320	74,210
Accumulated depreciation	(44,370)		(37,455)	(29,975)
Final balance	62,799		57,131	44,235	28,061
Store Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	904,531	567,115	567,115	343,656
Acquisitions	353,677		435,466	283,728
Disposals			(7)	(23)
Impairment	(4,574)		(4,574)
Depreciation	(99,173)		(93,469)	(60,246)
Cost	1,610,701		1,257,024	824,757
Accumulated depreciation	(447,092)		(347,919)	(257,642)
Final balance	1,159,035		904,531	567,115	343,656
Store Shelving Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	572,331	453,608	453,608	280,758
Acquisitions	155,327		149,192	194,928
Disposals			(42)	(973)
Depreciation	(26,029)		(30,427)	(21,105)
Cost	862,222		706,895	557,802
Accumulated depreciation	(160,593)		(134,564)	(104,194)
Final balance	701,629		572,331	453,608	280,758
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	937,689
Acquisitions	1,079,796		1,097,423	817,901
Disposals
Impairment			(26,069)
Depreciation			(236,090)	(122,279)
Cost	4,256,381		3,202,654	2,107,621
Accumulated depreciation	(937,213)		(708,010)	(474,310)
Final balance	3,319,168		2,468,575	1,633,311	937,689
Computer Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	120,666	97,123	97,123	65,417
Acquisitions	39,127		80,218	71,290
Disposals
Impairment	(3,045)		(3,045)
Depreciation	(46,874)		(53,630)	(39,584)
Cost	390,046		350,920	270,702
Accumulated depreciation	(274,082)		(227,209)	(173,579)
Final balance	112,919		120,666	97,123	65,417
Storage Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance	35,638	$ 34,021	34,021	20,291
Acquisitions	1,481		6,609	17,439
Disposals			(202)	(32)
Depreciation	(3,844)		(4,790)	(3,677)
Cost	57,662		56,181	50,344
Accumulated depreciation	(24,387)		(20,543)	(16,323)
Final balance	33,275		35,638	34,021	20,291
Molds
Disclosure of detailed information about property, plant and equipment [line items]
Initial balance				7
Depreciation				(7)
Cost	3,580		3,580	3,580
Accumulated depreciation	$ (3,580)		$ (3,580)	$ (3,580)
Final balance					$ 7

Properties, furniture, equipm_4

Properties, 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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Depreciation of properties, furniture, equipment, and lease-hold improvements	$ 468,985	$ 334,184	$ 488,409	$ 297,743	$ 212,829
Cost of sales recognized in properties	91,011	66,244	94,121	50,883	34,008
Sales and administrative expenses	377,974	$ 267,940
Sales expense			394,288	$ 246,860	$ 178,821
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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Future cash flows derived from residual value guarantees	$ 0		$ 0
Expenses related to low-value leased assets and short-term leases	9,837,000	$ 9,574,000	18,370,000	$ 6,387,000	$ 2,232,000
Variable lease payments	0	0	0	0	0
Total cash outflow for lease	1,139,828,000	859,684,000	1,186,260,000	826,730,000	598,432,000
Depreciation of right-of-use asset	481,244,000	421,872,000	598,031,000	484,916,000	315,358,000
Future cash flows derived from extensions	0	0	0	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	460,485,000
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	15,197,000
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	9,234,000
Bottom of range | Building
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	5 years		5 years
Top of range | Building
Disclosure of quantitative information about right-of-use assets [line items]
Average term of lease contracts	20 years		20 years
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	$ 18,370,000	6,387,000	2,232,000
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	89,931,000	66,935,000	60,059,000
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	$ 508,100,000	$ 417,981,000	$ 255,299,000

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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 5,520,596	$ 4,696,459	$ 4,696,459	$ 3,047,966
Additions	1,450,084		1,422,168	2,133,409
Write-offs	(1,462)
Depreciation	(481,244)	(421,872)	(598,031)	(484,916)	$ (315,358)
Ending balance	6,487,974		5,520,596	4,696,459	3,047,966
Building
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	5,201,868	4,472,888	4,472,888	2,911,515
Additions	1,354,571		1,282,448	2,021,858
Depreciation	(432,802)		(553,468)	(460,485)
Ending balance	6,123,637		5,201,868	4,472,888	2,911,515
Transportation Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	99,084	55,999	55,999	32,473
Additions	66,114		63,778	32,760
Write-offs	(1,462)
Depreciation	(27,049)		(20,693)	(9,234)
Ending balance	136,687		99,084	55,999	32,473
Store Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	219,644	$ 167,572	167,572	103,978
Additions	29,399		75,942	78,791
Depreciation	(21,393)		(23,870)	(15,197)
Ending balance	$ 227,650		$ 219,644	$ 167,572	$ 103,978

Intangible Assets - Net - Summa

Intangible Assets - Net - Summary of Intangible Assets of Defined Useful Lives (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Initial balance	$ 8,241	$ 7,831
Additions	1,185	2,805
Amortization	(2,655)	(2,395)	$ (1,967)
Final balance	6,771	8,241	$ 7,831
Cost
Disclosure of detailed information about intangible assets [line items]
Initial balance	18,687
Final balance	19,872	18,687
Accumulated Amortization
Disclosure of detailed information about intangible assets [line items]
Initial balance	(10,446)
Final balance	$ (13,101)	$ (10,446)

Intangible Assets - Net - Addit

Intangible Assets - Net - Additional Information (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract]
Amortization	$ 2,655	$ 2,395	$ 1,967

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	Dec. 31, 2021	Dec. 31, 2020
Financial assets at amortized cost:
Cash and cash equivalents	$ 1,268,902	$ 1,220,471	$ 1,001,083	$ 984,976	$ 1,000,040	$ 610,016
Short term bank deposits	2,963,511
Creditors	3,669
Derivative financial instruments	7,287
Total	4,290,892	1,231,491
Financial liabilities at amortized cost:
Debt with related parties		0		44,528
Accounts payable and accrued expenses	552,826	322,959		273,731
Lease liabilities	7,310,246	6,244,222		5,245,442	$ 3,430,887	$ 2,600,795
Debt	1,003,650	1,321,455		1,031,970
Financial Assets at Amortized Cost
Financial assets at amortized cost:
Cash and cash equivalents	1,268,902	1,220,471		984,976
Short term bank deposits	2,963,511
Creditors	3,669
Sundry debtors	47,523	11,020		19,885
Total		1,231,491		1,004,861
Financial Liabilities at Amortized Cost
Financial liabilities at amortized cost:
Debt with related parties		4,340,452		4,276,058
Accounts payable and accrued expenses	552,826	322,959		273,731
Suppliers	7,855,059	7,126,089		5,390,192
Lease liabilities	7,310,246	6,244,222		5,245,442
Debt	1,003,650	1,321,455		1,031,970
Total	16,721,781	$ 19,355,177		$ 16,217,393
Financial Assets at Fair Value
Financial assets at amortized cost:
Derivative financial instruments	$ 7,287

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 ($)	Dec. 31, 2023 MXN ($)	[1]
Disclosure of detailed information about financial instruments [abstract]
Certificate of deposit accounts	$ 2,621,393	$ 150,000,000
Interest generated by short term bank deposits	48,341
Principal amount			$ 7,000,000	$ 1,665,422
Derivative financial instruments	$ 7,287
[1] 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).

Financial Instruments by Cate_5

Financial Instruments by Category - Summary of Estimated Carrying Amount and Fair Value of Liabilities Measured at Amortized Costs (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Financial Liabilities at Amortized Cost
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	$ 16,721,781	$ 19,355,177	$ 16,217,393
Carrying Amount
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	0	4,790,168
Carrying Amount | Financial Liabilities at Amortized Cost
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties		4,790,168	4,721,340
Fair Value
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties	$ 0	4,798,894
Fair Value | Financial Liabilities at Amortized Cost
Disclosure of financial liabilities [line items]
Debt to related parties and debt to third parties		$ 4,798,894	$ 4,818,245

Financial Instruments by Cate_6

Financial Instruments by Category - Additional Information (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	As of December 31, 2023 and 2022, 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				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes	$ 22,313		$ 14,923		$ 25,224		$ 41,859		$ 23,369
Interest Accrued On Deferred Bonus	1,191		3,604
Professional fees payable	209,471	[1]	72,307	[1]	106,983	[2]	71,901	[2]	48,558	[2]
Total	77,359		429,671		646,166		571,051		497,983
Shareholders
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes	20,800		112,844		152,063		151,198		133,406
Costs of modification and remeasurement of Promissory Notes					20,719
Other related parties
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes	53,189		288,686		389,021		386,966		341,585
Costs of modification and remeasurement of Promissory Notes					59,951
Professional fees payable	0		1,401		1,868	[3]	2,048	[3]	2,085	[3]
Key management personnel
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes	1,979		10,649		14,349		14,162		12,392
Costs of modification and remeasurement of Promissory Notes					2,019
Deferred bonus expense payable	0		11,412				11,787		4,187
Interest accrued on bonus					4,523		3,460		3,077
Close family member of key management
Disclosure of transactions between related parties [line items]
Interest expense on Promissory Notes	$ 200		$ 1,075		1,449		$ 1,430		$ 1,251
Costs of modification and remeasurement of Promissory Notes					$ 204
[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. An amount of Ps. 37,910 in IPO related services was incurred during 2023 out of which Ps. 28,432 was recognized as an expense and Ps. 9,477 will be capitalized as part of the net proceeds of the new shares to be issued due to the IPO and as of December 31, 2023, were recognized as advanced payments. Corresponds to the annual payment made on an arms-length transaction to QS Management Ltd which is a related party of QS BBB, related to professional services.

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		Dec. 31, 2022
Current Liabilities
Deferred bonus payable to related parties	[1]	$ 0	$ 43,161	[2]
Other bonus payable		0	35,269		$ 43,834
Total		0	78,430		43,834
Non-Current Liabilities
Debt with related parties	[3]		4,340,452		4,276,058
Deferred bonus payable to related parties	[2]				44,528
Total		$ 0	$ 4,340,452		$ 4,320,586
[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. Part of this payment was deferred and accrued interest at a rate from 10 % to 15 %, and will be paid in an exit event (such as an IPO). See Note 5.1 and the corresponding interest in Note 13.1. Corresponds to Promissory Notes

Debt With Related Parties - D_3

Debt With Related Parties - Disclosure of Balances With Related Parties (Parenthetical) (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Bottom of range
Disclosure of transactions between related parties [line items]
Deferred and accrued interest rate	10%	10%
Top of range
Disclosure of transactions between related parties [line items]
Deferred and accrued interest rate	15%	15%

Debt With Related Parties - D_4

Debt With Related Parties - Disclosure of Debt Under Promissory Notes (Details) $ in Thousands, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)		Dec. 31, 2022 MXN ($)		May 08, 2024 USD ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes			$ 449,716		$ 445,281			$ 100,397,329	[1]
Principal amount			1,665,422	[2]			$ 7,000,000
Accrued Interest Payable	[2]		2,675,030
Total of long-term debt		$ 88,273	$ 577,318		540,734
Maturity		1 year and for more than one year	1 year and for more than one year
Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes								100,397,329	[3]	$ 100,397,329	[4]
Principal amount			$ 1,665,422	[5]	1,908,726	[6]
Accrued Interest Payable			2,675,030	[5]	2,367,332	[6]
Total of long-term debt			4,340,452	[2],[5]	4,276,058	[6]
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		$ 0	4,178,912		4,118,396
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 4,158,458		$ 4,098,238			$ 94,747,329	[3]	$ 94,747,329	[4]
Currency			US$		US$
Principal amount			$ 1,592,780	[2],[5]	$ 1,825,472	[6]
Accrued Interest Payable			2,565,678	[2],[5]	2,272,766	[6]
Total of long-term debt			$ 4,158,458	[2],[5]	$ 4,098,238	[6]
Interest Rate			14%		14%			14%		14%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[7],[8]	Guaranteed	[9]
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 213,387		$ 208,469
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 179,245		$ 175,114			$ 5,000,000	[3]	$ 5,000,000	[4]
Currency			US$		US$
Principal amount			$ 70,953	[2],[5]	$ 81,318	[6]
Accrued Interest Payable			108,292	[2],[5]	93,796	[6]
Total of long-term debt			$ 179,245	[2],[5]	$ 175,114	[6]
Interest Rate			15%		15%			15%		15%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[7],[8]	Guaranteed	[9]
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		0	$ 17,867		$ 17,597
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Amount of the Promissory Notes		$ 0	$ 2,749		$ 2,707			$ 650,000	[3]	$ 650,000	[4]
Currency			US$		US$
Principal amount			$ 1,689	[2],[5]	$ 1,936	[6]
Accrued Interest Payable			1,060	[2],[5]	770	[6]
Total of long-term debt			$ 2,749	[2],[5]	$ 2,706	[6]
Interest Rate			14%		14%			14%		14%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[7],[8]	Guaranteed	[9]
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. 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 peso. 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 14). Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. 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 14). 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. 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. 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)								5 Months Ended	9 Months Ended		12 Months Ended
	Feb. 16, 2024 MXN ($)	Feb. 16, 2024 USD ($)	Oct. 23, 2023 USD ($)	Nov. 23, 2021	Jun. 30, 2020 USD ($)	Aug. 09, 2017 USD ($)	Nov. 30, 2016 USD ($)	Dec. 31, 2021 MXN ($)	Sep. 30, 2024 MXN ($)	Sep. 30, 2023 MXN ($)	Dec. 31, 2023 MXN ($)		Dec. 31, 2022 MXN ($)		Dec. 31, 2021 MXN ($)	May 08, 2024 USD ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)
Disclosure of transactions between related parties [line items]
Senior notes											$ 449,716,000		$ 445,281,000				$ 100,397,329,000	[1]
Principal amount											$ 1,665,422,000	[2]				$ 7,000,000,000
Maturity									1 year and for more than one year		1 year and for more than one year
Key management personnel compensation									$ 577,496,000	$ 399,669,000	$ 515,483,000		411,449,000
Key management personnel compensation expense for other bonuses								$ 46,053,000			58,620,000	[3]	51,150,000	[3]
Key management personnel compensation, bonuses															$ 4,187,000
Key management personnel compensation, pending bonuses											43,161,000		44,527,000
Key management personnel compensation, share-based payments									396,054,000	$ 302,438,000	334,493,000		250,375,000		132,456,000
Senior, 2017 Junior and 2020 Junior Promissory Notes and Convertible Notes
Disclosure of transactions between related parties [line items]
Repayments of promissory notes payable	$ 4,934,138,000	$ 288,116,421
Foreign exchange rate	17.1255
Related parties
Disclosure of transactions between related parties [line items]
Senior notes																	100,397,329,000	[4]	$ 100,397,329,000	[5]
Principal amount											1,665,422,000	[6]	1,908,726,000	[7]
Third parties
Disclosure of transactions between related parties [line items]
Key management personnel compensation								$ 57,129,000							$ 97,936,000
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes									0		4,178,912,000		4,118,396,000
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes									0		4,158,458,000		4,098,238,000				$ 94,747,329,000	[4]	$ 94,747,329,000	[5]
Principal amount											$ 1,592,780,000	[2],[6]	$ 1,825,472,000	[7]
Maturity											Dec 2026		May 2024
Interest Rate											14%		14%				14%		14%
Senior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes									0		$ 20,454,000		$ 20,158,000
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes									0		213,387,000		208,469,000
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes									0		179,245,000		175,114,000				$ 5,000,000,000	[4]	$ 5,000,000,000	[5]
Principal amount											$ 70,953,000	[2],[6]	$ 81,318,000	[7]
Maturity											Dec 2026		May 2024
Interest Rate											15%		15%				15%		15%
2017 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes									0		$ 34,142,000		$ 33,355,000
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes									0		17,867,000		17,597,000
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes									0		2,749,000		2,707,000				$ 650,000,000	[4]	$ 650,000,000	[5]
Principal amount											$ 1,689,000	[2],[6]	$ 1,936,000	[7]
Maturity											Dec 2026		May 2024
Interest Rate											14%		14%				14%		14%
2020 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Senior notes									0		$ 15,118,000		$ 14,890,000
BBB Foods Inc. | Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes			$ 4,100,000				$ 94,747,329
Principal amount											$ 1,600,614,000		1,834,450,000
Percentage of principal amount due							0.50%
Original term of debt											6 years
Maturity											November 30, 2022
Interest Rate							14%				14%						14%
Accrued interest											$ 2,578,298,000		2,283,945,000				$ 152,620,740		$ 117,963,235
Debt instruments extended maturity				2 years
Extended maturity date			Dec. 31, 2026	May 31, 2024
Advisory fee			$ 400,000
BBB Foods Inc. | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes									0		$ 1,122,056,000		1,105,807,000
Percentage of principal amount due							99.50%				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
Principal amount											$ 84,468,000		96,808,000
Original term of debt						9 years					5 years
Maturity											November 30, 2022
Interest Rate						15%					15%						15%
Accrued interest											$ 128,919,000		111,661,000				$ 7,631,284		5,767,168
Debt instruments extended maturity				2 years
Extended maturity date			Dec. 31, 2026	May 31, 2024
Additional payments			$ 230,000
BBB Foods Inc. | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes									0		$ 59,748,000		58,371,000
Percentage of principal amount due						84%					84%
BBB Foods Inc. | 2017 Junior Promissory Notes | Third parties
Disclosure of transactions between related parties [line items]
Percentage of principal amount due						16%					16%
BBB Foods Inc. | 2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes			$ 20,000		$ 650,000
Principal amount											$ 10,981,000		12,585,000
Original term of debt					6 years						3 years
Maturity											June 30, 2023
Interest Rate					14%						14%						14%
Accrued interest											$ 6,887,000		5,012,000				$ 407,613		$ 258,884
Debt instruments extended maturity				1 year
Extended maturity date			Dec. 31, 2026	May 31, 2024
BBB Foods Inc. | 2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes											$ 2,749,000		$ 2,707,000
Percentage of principal amount due					15.40%						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%						84.60%
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). The outstanding amount payable of these bonuses as of December 31, 2023 and 2022 is Ps. 35,269 and Ps. 43,834 , respectively. (See Note 13.2). Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. 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 peso. 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 14). Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. 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 14).

Debt With Related Parties - D_5

Debt With Related Parties - Disclosure of Carrying Amount of Liability for Modification and Remeasurement of Debt (Details) $ in Thousands	Dec. 31, 2023 MXN ($)
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Modification of debt	$ 52,776
Remeasurement of debt	27,026
Senior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Modification of debt	258
Remeasurement of debt	132
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Modification of debt	52,518
Remeasurement of debt	26,894
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Modification of debt	2,525
Remeasurement of debt	1,554
2017 Junior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Modification of debt	404
Remeasurement of debt	249
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Modification of debt	2,121
Remeasurement of debt	1,305
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Modification of debt	226
Remeasurement of debt	129
2020 Junior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Modification of debt	191
Remeasurement of debt	109
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Modification of debt	35
Remeasurement of debt	$ 20

Debt With Related Parties - D_6

Debt With Related Parties - Disclosure of Amounts Outstanding Under Notes (Details) $ in Thousands, $ in Thousands	Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	[3]
Disclosure of transactions between related parties [line items]
Senior notes		$ 449,716	$ 100,397,329	[1]	$ 445,281
Related parties
Disclosure of transactions between related parties [line items]
Senior notes			100,397,329	[2]		$ 100,397,329
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	4,178,912			4,118,396
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	4,158,458	94,747,329	[2]	4,098,238	94,747,329
Senior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Senior notes	0	20,454			20,158
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	213,387			208,469
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	179,245	5,000,000	[2]	175,114	5,000,000
2017 Junior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Senior notes	0	34,142			33,355
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	17,867			17,597
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	2,749	$ 650,000	[2]	2,707	$ 650,000
2020 Junior Promissory Notes | Debt - Third parties
Disclosure of transactions between related parties [line items]
Senior notes	$ 0	$ 15,118			$ 14,890
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. 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 Related Parties (Details) $ in Thousands	Sep. 30, 2024 MXN ($)	Dec. 31, 2023 MXN ($)	Dec. 31, 2023 USD ($)		Oct. 23, 2023 USD ($)	Dec. 31, 2022 MXN ($)	Dec. 31, 2022 USD ($)	[3]	Jun. 30, 2020 USD ($)	Aug. 09, 2017 USD ($)	Nov. 30, 2016 USD ($)
Disclosure of transactions between related parties [line items]
Senior notes		$ 449,716	$ 100,397,329,000	[1]		$ 445,281
Related parties
Disclosure of transactions between related parties [line items]
Senior notes			100,397,329,000	[2]			$ 100,397,329,000
Senior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	4,178,912				4,118,396
Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	4,158,458	94,747,329,000	[2]		4,098,238	94,747,329,000
2017 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	213,387				208,469
2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	179,245	5,000,000,000	[2]		175,114	5,000,000,000
2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes	0	17,867				17,597
2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	2,749	$ 650,000,000	[2]		2,707	$ 650,000,000
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				1,105,807
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				58,371
BBB Foods Inc. shareholders | 2020 Junior Promissory Notes
Disclosure of transactions between related parties [line items]
Senior notes					$ 20,000				$ 650,000
BBB Foods Inc. shareholders | 2020 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes		2,749				2,707
Investment fund related to QSBBB | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	3,035,234				2,991,279
Key management personnel | Senior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	1,168				1,152
Key management personnel | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	0	104,559				102,150
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				10,424
Other related parties | 2017 Junior Promissory Notes | Related parties
Disclosure of transactions between related parties [line items]
Senior notes	$ 0	$ 4,268				$ 4,169
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$.

Debt With Related Parties - D_8

Debt With Related Parties - Disclosure of Key Management Personnel Compensation (Details) - MXN ($) $ in Thousands	5 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Key management personnel compensation, share-based payments		$ 396,054	$ 302,438	$ 334,493		$ 250,375		$ 132,456
Key management personnel compensation, short-term employee benefits		181,442	85,819	122,370		98,137
Key management personnel compensation, other bonuses	$ 46,053			58,620	[1]	51,150	[1]
Key management personnel compensation, deferred bonus		0	11,412			11,787
Key management personnel compensation, Total		$ 577,496	$ 399,669	$ 515,483		$ 411,449
[1] The outstanding amount payable of these bonuses as of December 31, 2023 and 2022 is Ps. 35,269 and Ps. 43,834 , respectively. (See Note 13.2).

Debt With Related Parties - D_9

Debt With Related Parties - Disclosure of Key Management Personnel Compensation (Parenthetical) (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
Outstanding amount payable of bonuses	$ 0	$ 35,269	$ 43,834

Debt - Summary of Debt (Details

Debt - Summary of Debt (Details) $ in Thousands, $ in Thousands		Sep. 30, 2024 MXN ($)		Dec. 31, 2023 MXN ($)		Dec. 31, 2023 USD ($)	[7]	Dec. 31, 2022 MXN ($)
Short-term debt:
Short-term financing of transportation and store equipment		$ 115,197		$ 112,142
Short term document payable				112,142				$ 70,373
Supplier finance arrangement		559,229	[1],[2]	449,850	[1],[2],[3],[4]			338,336	[3],[4]
Credit Lines	[2],[5]	240,951		182,145
Santander credit line	[6]			182,145				82,527
Total of short-term debt		915,377		744,137				491,236
Long-term debt:
Long-term financing of transportation and store equipment		88,273		127,602
Long term document payable				127,602				95,453
Promissory Notes				449,716		$ 100,397,329		445,281
Total of long-term debt		88,273		577,318				540,734
Total debt:		$ 1,003,650		$ 1,321,455				$ 1,031,970
[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. According to the Agreement with Santander, the Company’s liability to Santander related to the accounts payable factored by its suppliers is allowed to be for an aggregate amount of up to Ps. 350,000 . On December 4, 2023, the Company agreed with Santander to increase the aggregate amount to Ps. 500,000 . As of December 31, 2023 and 2022, the Company had Ps. 284,080 and Ps. 11,664 , respectively, available under the Agreement with Santander . According to the HSBC Agreement, the Company's liability to HSBC related to the supplier finance arrangement and the credit line is for a combined aggregate amount of Ps. 450,000 . As of December 31, 2023, the Company did no t have an outstanding balance under the credit line; however, the Company had an outstanding balance related to the supplier finance arrangement and, consequently, the Company had a total available amount of Ps. 216,070 . 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 . As of December 31, 2022, the Company’s liability to Santander related to the credit line in 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 December 31, 2023 and 2022, the Company had an available credit line amount pending to be withdrawn of Ps. 117,855 and Ps. 17,473 , respectively. In addition, on December 4, 2023, the Company entered into an additional credit line agreement with Santander for an amount of up to Ps. 200,000 . As of December 31, 2023, the Company had no t used this credit line. Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$.

Debt - Summary of Debt (Parenth

Debt - Summary of Debt (Parenthetical) (Details) - MXN ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 04, 2023	Dec. 31, 2022
Schedule of debt [line items]
Aggregate amount of accounts payable		$ 0		$ 44,528,000
Santander
Schedule of debt [line items]
Aggregate amount of accounts payable			$ 500,000,000
Available amount of accounts payable	$ 181,229,000	284,080,000		11,664,000
Available amount related to credit line	169,049,000	117,855,000		17,473,000
Additional amount related to credit line used		0
HSBC
Schedule of debt [line items]
Aggregate amount related to credit line	450,000,000	450,000,000
Credit line amount outstanding	110,000,000	0
Outstanding balance related to supplier finance arrangement	99,542,000	216,070,000
Top of range | Santander
Schedule of debt [line items]
Aggregate amount of accounts payable	500,000,000	$ 350,000,000
Aggregate amount related to credit line	$ 100,000,000		300,000,000	$ 100,000,000
Additional amount related to credit line			$ 200,000,000

Debt - Summary of Short Term an

Debt - Summary of Short Term and Long Term Debt (Details) - MXN ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2024	Dec. 31, 2022
Schedule of debt [line items]
Remaining contract period		1 year and for more than one year		1 year and for more than one year
Debt		$ 1,003,650		$ 1,321,455			$ 1,031,970
Total of document payable				871,739			586,689
Total of short-term document payable		915,377		744,137			491,236
Total of long-term document payable				127,602			95,453
Total of long-term debt		88,273		577,318			540,734
Previously Stated
Schedule of debt [line items]
Debt				871,739
Total of long-term document payable				127,602
Total of long-term debt				127,602
HSBC
Schedule of debt [line items]
Debt		240,458		233,930
Transportation And Store Equipment Pledged As Collateral
Schedule of debt [line items]
Total of short-term document payable		$ 915,377		$ 744,137
Banco Mercantil del Norte | Transportation equipment
Schedule of debt [line items]
Remaining contract period		1	[1]	1	[2]
Debt		$ 149		$ 149
Total of document payable				$ 149			149
Banco Mercantil del Norte | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate		13.20%		11.90%
Banco Mercantil del Norte | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate		14.99%		15.99%
Daimler Chrysler Financial Services | Transportation equipment
Schedule of debt [line items]
Remaining contract period		1	[1]	1	[2]
Debt		$ 114,532		$ 111,551
Total of document payable				$ 111,551			67,563
Daimler Chrysler Financial Services | Transportation equipment 1
Schedule of debt [line items]
Remaining contract period		3	[1]	3	[2]
Debt		$ 87,717		$ 127,602
Total of document payable				$ 127,602			94,928
Daimler Chrysler Financial Services | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate		12.20%		11.25%
Daimler Chrysler Financial Services | Bottom of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate		12.30%		11.25%
Daimler Chrysler Financial Services | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate				13.20%		12.90%
Daimler Chrysler Financial Services | Top of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate		12.90%		13.20%
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Transportation equipment
Schedule of debt [line items]
Remaining contract period	[2]			1
Total of document payable				$ 13			1,613
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Transportation equipment 1
Schedule of debt [line items]
Effective rate		9.43%
Remaining contract period	[1]	1
Debt		$ 13		$ 13
Total of document payable							78
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate				2.08%
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Bottom of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate				2.08%
Remaining contract period	[2]			2
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate				14.99%
NR Finance Mexico, S.A. de C.V. SOFOM E.N.R. | Top of range | Transportation equipment 1
Schedule of debt [line items]
Effective rate				14.99%
Remaining contract period	[2]			3
TOYOTA Financial Services | Transportation equipment
Schedule of debt [line items]
Effective rate		11.99%		13.99%
Remaining contract period		1	[1]	1	[2]
Debt				$ 70
Total of document payable				$ 70			320
TOYOTA Financial Services | Transportation equipment 1
Schedule of debt [line items]
Effective rate				13.99%
Remaining contract period	[2]			2
Total of document payable							88
Grupo Financiero HSBC | Hsbc Credit Line
Schedule of debt [line items]
Effective rate		3.25%
Remaining contract period	[1]	1
Debt		$ 110,000
CETELEM SA de CV | Transportation equipment
Schedule of debt [line items]
Remaining contract period	[2]			1
Total of document payable							131
CETELEM SA de CV | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate				12.74%
CETELEM SA de CV | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate				14%
Arrendadora Afirme | Transportation equipment
Schedule of debt [line items]
Remaining contract period	[2]			1
Total of document payable				$ 236			471
Arrendadora Afirme | Transportation equipment 1
Schedule of debt [line items]
Effective rate				11.70%
Remaining contract period	[2]			3
Total of document payable							236
Arrendadora Afirme | Bottom of range | Transportation equipment
Schedule of debt [line items]
Effective rate				9.95%
Arrendadora Afirme | Top of range | Transportation equipment
Schedule of debt [line items]
Effective rate				11.70%
Grupo Financiero Santander | Transportation equipment
Schedule of debt [line items]
Effective rate		12.99%		12.99%
Remaining contract period		1	[1]	1	[2]
Debt				$ 123
Total of document payable				$ 123			126
Grupo Financiero Santander | Transportation equipment 1
Schedule of debt [line items]
Effective rate				12.99%
Remaining contract period	[2]			2
Total of document payable							123
Grupo Financiero Santander | Santander credit line
Schedule of debt [line items]
Effective rate		2%		3.15%
Remaining contract period		1	[1]	1	[2]
Debt		$ 130,951		$ 182,145
Total of document payable				182,145			82,527
Supplier Finance Arrangement | HSBC
Schedule of debt [line items]
Total of document payable				233,930
Supplier Finance Arrangement | Santander
Schedule of debt [line items]
Debt		$ 318,771		215,920
Total of document payable				215,920			$ 338,336
Baliequipment Sa D | Cooling equipment
Schedule of debt [line items]
Effective rate		12.98%
Remaining contract period	[1]	1
Debt				$ 236
ALD Market Innovation | Cooling equipment
Schedule of debt [line items]
Effective rate		10%
Remaining contract period	[1]	1
Debt		$ 503
ALD Market Innovation | Cooling equipment 1
Schedule of debt [line items]
Effective rate		10%
Remaining contract period	[1]	2
Debt		$ 556
[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. 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	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt [abstract]
Maturity	1 year and for more than one year	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 ($)	Dec. 31, 2023 MXN ($)		Dec. 31, 2022 MXN ($)		May 08, 2024 USD ($)	Dec. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes			$ 449,716		$ 445,281			$ 100,397,329	[1]
Principal			1,665,422	[2]			$ 7,000,000
Accrued Interest Payable	[2]		2,675,030
Total		$ 88,273	$ 577,318		540,734
Maturity		1 year and for more than one year	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								115,397,329	[3],[4]	$ 115,397,329	[5]
Principal			$ 279,209	[6],[7]	319,999	[8]
Accrued Interest Payable			170,507	[6],[7]	125,282	[8]
Total			449,716	[6],[7]	445,281	[8]
Senior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		$ 0	$ 4,178,912		$ 4,118,396
Senior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes								$ 94,747,329	[3],[4]	$ 94,747,329	[5]
Currency			US$		US$
Principal			$ 7,834	[6],[7]	$ 8,979	[8]
Accrued Interest Payable			12,620	[6],[7]	11,179	[8]
Total			$ 20,454	[6],[7]	$ 20,158	[8]
Interest Rate			14%		14%			14%		14%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[9],[10]	Guaranteed	[11]
2017 Junior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		0	$ 213,387		$ 208,469
2017 Junior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes								$ 5,000,000	[3],[4]	$ 5,000,000	[5]
Currency			US$		US$
Principal			$ 13,515	[6],[7]	$ 15,489	[8]
Accrued Interest Payable			20,627	[6],[7]	17,866	[8]
Total			$ 34,142	[6],[7]	$ 33,355	[8]
Interest Rate			15%		15%			15%		15%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[9],[10]	Guaranteed	[11]
2020 Junior Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes		$ 0	$ 17,867		$ 17,597
2020 Junior Promissory Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes								$ 650,000	[3],[4]	$ 650,000	[5]
Currency			US$		US$
Principal			$ 9,291	[6],[7]	$ 10,649	[8]
Accrued Interest Payable			5,827	[6],[7]	4,241	[8]
Total			$ 15,118	[6],[7]	$ 14,890	[8]
Interest Rate			14%		14%			14%		14%
Maturity			Dec 2026		May 2024
Guarantee			Guaranteed	[9],[10]	Guaranteed	[11]
Convertible Notes | Debt under Promissory Notes
Disclosure of detailed information about borrowings [line items]
Amount of the Promissory Notes								$ 15,000,000	[3],[4]	$ 15,000,000	[5]
Currency			US$		US$
Principal			$ 248,569	[6],[7]	$ 284,882	[8],[12]
Accrued Interest Payable			131,433	[6],[7]	91,996	[8]
Total			$ 380,002	[6],[7]	$ 376,878	[8]
Interest Rate			14%		14%			14%		14%
Maturity			Nov 2026		Nov 2026
Guarantee			Guaranteed	[9],[10]	Guaranteed	[11]
[1] Amounts in the “Amount of the Promissory Notes” column are presented in the original issuance amount in US$. Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican pesos. These columns correspond only to amounts due to related parties of BBB Foods Inc., the remainder of the amount of each Promissory Notes is disclosed as debt (See Note 10). Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. Amounts in the “Amount of the Promissory Notes” column is presented in the original issuance amount in US$. 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). Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. 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 13). Amounts in the “Principal”, “Accrued Interest Payable” and “Total” columns are presented in thousands of Mexican peso. 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 13). 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. 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. 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. Includes the issuance costs of the Convertible Notes.

Debt - Additional Information (

Debt - Additional Information (Details)

9 Months Ended

12 Months Ended

Feb. 16, 2024 MXN ($)

Feb. 16, 2024 USD ($)

Feb. 03, 2021 MXN ($)

Feb. 03, 2021 USD ($)

Nov. 20, 2020 MXN ($)

Nov. 20, 2020 USD ($)

Sep. 30, 2024 MXN ($) $ / shares

Dec. 31, 2023 MXN ($)

Dec. 31, 2023 USD ($) $ / shares

Dec. 31, 2022 MXN ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 MXN ($)

Schedule of debt [line items]

Promissory note maturity date

1 year and for more than one year

1 year and for more than one year

1 year and for more than one year

Payment of convertible notes

$ 385,682,000

$ 22,830,216

$ 384,478,000

$ 19,857,885,000

Conversion price | (per share)

$ 86.25

$ 86.25

Derivative value

$ 0

$ 0

Promissory Notes Payable Outstanding

$ 449,716,000

Promissory Notes

Schedule of debt [line items]

Repayments of promissory notes payable

$ 396,485,000

$ 288,116,421

$ 468,139,000

Promissory Notes | Previously stated [member]

Schedule of debt [line items]

Repayments of promissory notes payable

$ 23,229,744,000

First Junior Convertible Promissory Note

Schedule of debt [line items]

Convertible promissory note issuance date

Nov. 20, 2020

Nov. 20, 2020

Convertible promissory note amount

$ 7,500,000,000

$ 7,500,000

Issuance cost

$ 173,661

Maturity term of years

6 years

6 years

Promissory note maturity date

November 20, 2026

November 20, 2026

Annual interest rate

14%

14%

Second Junior Convertible Promissory Note

Schedule of debt [line items]

Convertible promissory note issuance date

Feb. 03, 2021

Feb. 03, 2021

Convertible promissory note amount

$ 7,500,000,000

$ 7,500,000

Issuance cost

$ 112,500,000

$ 112,500

Maturity term of years

6 years

6 years

6 years

Promissory note maturity date

November 20, 2026

November 20, 2026

November 20, 2026

Annual interest rate

14%

14%

14%

Lease Liabilities - Summary of

Lease Liabilities - Summary of Lease Liabilities (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease liabilities [abstract]
Current	$ 620,019	$ 537,515	$ 417,307
Non-current	6,690,227	5,706,707	4,828,135
Total lease liabilities	$ 7,310,246	$ 6,244,222	$ 5,245,442	$ 3,430,887	$ 2,600,795

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	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	$ 6,244,222	$ 5,245,442	$ 5,245,442	$ 3,430,887	$ 2,600,795
New leases	1,450,084		1,422,168	2,133,410	987,846
Interest expense	757,618	526,566	762,872	507,875	440,678
Write-offs	(1,850)
Payment of leases	(1,139,828)		(1,186,260)	(826,730)	(598,432)
Ending balance	7,310,246		6,244,222	5,245,442	3,430,887
Buildings
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	6,031,621	5,092,225	5,092,225	3,338,166	2,575,480
New leases	1,354,571		1,282,448	2,021,858	897,846
Interest expense	725,331		728,878	488,072	432,828
Payment of leases	(1,011,129)		(1,071,930)	(755,871)	(567,988)
Ending balance	7,100,394		6,031,621	5,092,225	3,338,166
Transportation Equipment Trucks
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	89,459	47,234	47,234	27,209	6,595
New leases	66,114		63,778	32,760	25,738
Interest expense	14,305		9,689	3,896	1,690
Write-offs	(1,850)
Payment of leases	(39,970)		(31,242)	(16,631)	(6,814)
Ending balance	128,058		89,459	47,234	27,209
Store Equipment
Disclosure Of Quantitative Information About Leases For Lessee [Line Items]
Beginning balance	123,142	$ 105,983	105,983	65,512	18,720
New leases	29,399		75,942	78,792	64,262
Interest expense	17,982		24,305	15,907	6,160
Payment of leases	(88,729)		(83,088)	(54,228)	(23,630)
Ending balance	$ 81,794		$ 123,142	$ 105,983	$ 65,512

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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [abstract]
Depreciation expense of right-of-use assets	$ 481,244	$ 421,872	$ 598,031	$ 484,916	$ 315,358
Interest expense on lease liabilities	757,618	526,566	762,872	507,875	440,678
Expense relating to leases of low-value assets and short-term leases (included in administrative expenses)	9,837	9,574	18,370	6,387	2,232
Total amount recognized in profit or loss	$ 1,248,699	$ 958,012	$ 1,379,273	$ 999,178	$ 758,268

Stockholders' equity _ Capita_3

Stockholders' equity / Capital stock - Summary of Capital Stock (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Disclosure of classes of share capital [line items]
Number of shares	112,200,752	84,150,261
Capital Stock	$ 8,283,347	$ 471,282	$ 471,282
Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		28,050,087	28,050,087	28,050,087
Capital Stock		$ 471,282	$ 471,282	$ 471,282

Stockholders' equity _ Capita_4

Stockholders' equity / Capital stock - Summary of Capital Stock (Parenthetical) (Details)			9 Months Ended	12 Months Ended
	Feb. 13, 2024 shares	Jan. 29, 2024	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
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
Major Ordinary Share Transactions
Disclosure of classes of share capital [line items]
Number of shares				28,050,087
Share split		3		3
Major Ordinary Share Transactions | Class A Common Shares
Disclosure of classes of share capital [line items]
Number of shares	28,050,491

Stockholders' equity _ Capita_5

Stockholders' equity / 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]
Number of shares issued, Begining Balance		0
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

Stockholders' equity _ Capita_6

Stockholders' equity / Capital stock - Summary of Share Split of Common Shares (Details) - MXN ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Disclosure of classes of share capital [line items]
Number of shares	112,200,752	84,150,261
Total value	$ 8,283,347	$ 471,282	$ 471,282
Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		28,050,087	28,050,087	28,050,087
Total value		$ 471,282	$ 471,282	$ 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 A | Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		4,000,000
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 B | Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		11,025,000
Total value		$ 124,470
Class C
Disclosure of classes of share capital [line items]
Number of shares	68,291,075	0
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 D | Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		8,571,428
Total value		$ 163,904
Class E
Disclosure of classes of share capital [line items]
Number of shares	0	13,360,977
Total value	$ 0	$ 182,908
Class E | Previously Stated
Disclosure of classes of share capital [line items]
Number of shares		4,453,659
Total value		$ 182,908

Stockholders' equity _ Capita_7

Stockholders' equity / Capital stock - Additional Information (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Tax rate for dividends which exceeds the CUFIN and CUFINRE	42.86%
Profit reserved for income tax obligation	$ 709,314	$ 191,226

Stockholders' equity _ Capita_8

Stockholders' equity / Capital stock - Summary of Share Split of Common Shares (Parenthetical) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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

Stockholders' equity _ Capita_9

Stockholders' equity / 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

Income Taxes - Additional Infor

Income Taxes - Additional Information (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	Dec. 31, 2022	Dec. 31, 2021
Schedule of income tax [line items]
Statutory rate of income tax			30%		30%	30%	30%
Net deferred tax assets	$ 260,012		$ 260,012		$ 102,473
Tax profit (loss)	$ (323,472)	$ 226,260	$ (621,026)	$ 17,666	100,905	$ 363,747	$ 724,862
Tax losses not recognized					1,961	1,568	1,372
Tiendas BBB
Schedule of income tax [line items]
Statutory rate of income tax			0%
Tax profit (loss)					(6,238)	(8,531)	(15,185)
Desarrolladora Tres B
Schedule of income tax [line items]
Statutory rate of income tax			39%
Tax profit (loss)					(307)	(132)	(671)
Inflation permitted by tax authorities					315
Tiendas Tres B
Schedule of income tax [line items]
Statutory rate of income tax			60%
Tax profit (loss)					$ (1,124,318)	$ (1,003,720)	$ (618,404)

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (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	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Current income tax					$ (309,989)	$ (287,309)	$ (156,907)
Deferred income tax					104,741	85,946	65,095
Total	$ (65,872)	$ (112,791)	$ (263,033)	$ (191,503)	$ (205,248)	$ (201,363)	$ (91,812)

Income Taxes - Summary of Tempo

Income Taxes - Summary of Temporary Differences on Deferred Income Tax (Details) - MXN ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Advanced payments	$ (134,846)	$ (72,998)	$ (53,155)
Property, furniture, equipment, and lease-hold improvements	(5,849,141)	(4,606,300)	(3,164,204)	$ (1,900,585)
Lease liabilities	7,310,246	6,244,222	5,245,442	3,430,887	$ 2,600,795
Right-of-use assets	(6,487,974)	(5,520,596)	(4,696,459)	(3,047,966)
Inventories		(2,357,485)	(1,931,605)
Deferred income tax asset	$ 494,588	$ 403,801	$ 299,060	$ 213,114
Applicable income tax rate	30%	30%	30%	30%
Temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Advanced payments		$ (56,059)	$ (47,638)	$ (25,614)
Property, furniture, equipment, and lease-hold improvements		(23,667)	(43,510)	(50,224)
Lease liabilities		6,255,817	5,253,632	3,435,431
Right-of-use assets		(5,520,596)	(4,696,459)	(3,047,966)
Provisions		460,212	398,269	327,872
Accrued expenses		293,814	200,416	109,587
Inventories		(63,517)	(67,842)	(38,706)
Deferred income tax asset		$ 1,346,004	$ 996,868	$ 710,380

Income Taxes - Summary of Movem

Income Taxes - Summary of Movement in Deferred Income Tax Assets and Liabilities (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	$ 299,060	$ 213,114	$ 148,019
Effects in the results of the year	104,741	85,946	65,095
Total asset - Net at end of period	403,801	299,060	213,114
Deferred Tax Assets Tax Losses To Be Carryforward
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period			12,439
Effects in the results of the year			(12,439)
Deferred Tax Assets Provisions
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	119,480	98,361	84,391
Effects in the results of the year	18,583	21,119	13,970
Total asset - Net at end of period	138,063	119,480	98,361
Deferred Tax Liabilities Lease Liabilities
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	1,576,089	1,030,629	780,979
Effects in the results of the year	300,655	545,460	249,650
Total asset - Net at end of period	1,876,744	1,576,089	1,030,629
Deferred Tax Assets Accrued Expenses
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	60,125	32,876	12,617
Effects in the results of the year	28,020	27,249	20,259
Total asset - Net at end of period	88,145	60,125	32,876
Deferred Tax Assets
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	1,755,694	1,161,866	890,426
Effects in the results of the year	347,258	593,828	271,440
Total asset - Net at end of period	2,102,952	1,755,694	1,161,866
Deferred Tax Liabilities Inventories
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	20,354	11,613	7,612
Effects in the results of the year	(1,298)	8,741	4,001
Total asset - Net at end of period	19,056	20,354	11,613
Deferred Tax Liabilities Advanced Payments
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	14,291	7,684	6,519
Effects in the results of the year	2,526	6,607	1,165
Total asset - Net at end of period	16,817	14,291	7,684
Deferred Tax Liabilities Property Furniture Equipment And LeaseHold Improvements
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	13,052	15,066	15,634
Effects in the results of the year	(5,952)	(2,014)	(568)
Total asset - Net at end of period	7,100	13,052	15,066
Deferred Tax Assets Right of Use Assets
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	1,408,937	914,389	712,642
Effects in the results of the year	247,241	494,548	201,747
Total asset - Net at end of period	1,656,178	1,408,937	914,389
Deferred Tax Liabilities
Disclosure Of Movement In Deferred Tax Assets And Liabilities [Line items]
Total asset - Net at beginning of period	1,456,634	948,752	742,407
Effects in the results of the year	242,517	507,882	206,345
Total asset - Net at end of period	$ 1,699,151	$ 1,456,634	$ 948,752

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Current And Effective Combined Income Tax Rates Explanatory (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	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Profit (loss) before income tax	$ 323,472	$ (226,260)	$ 621,026	$ (17,666)	$ (100,905)	$ (363,747)	$ (724,862)
Current income tax rate					30%	30%	30%
Income tax at legal rate					$ 30,272	$ 109,124	$ 217,459
Plus (less) effects of income tax on the following items:
Share-based payment					(115,370)	(91,137)	(42,637)
Annual adjustment for inflation					(90,219)	(105,615)	(70,282)
Unrecognized tax losses in no taxable entities					(20,955)	(106,071)	(200,218)
Non-deductible expenses					(83,703)	(64,766)	(43,002)
Property, furniture, equipment, and lease-hold improvements					48,049	46,219	30,657
Restatement of tax losses for the year					(92)	(40)	202
Non-cumulative income					21,253	6,655	4,904
Others					5,517	4,268	11,105
Income tax expense recognized in income	$ (65,872)	$ (112,791)	$ (263,033)	$ (191,503)	$ (205,248)	$ (201,363)	$ (91,812)
Effective income tax rate					(203.40%)	(55.40%)	(12.70%)

Income Taxes - Summary Of Expir

Income Taxes - Summary Of Expiration Of Accumulated Restated Tax Losses Explanatory (Details) - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 1,961	$ 1,568	$ 1,372
Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 1,961
2014
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2024 years
2014 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 164
2015
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2025 years
2015 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 21
2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2026 years
2016 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 60
2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2027 years
2017 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 147
2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2028 years
2018 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 163
2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2029 years
2019 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 135
2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2030 years
2020 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 111
2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2031 years
2021 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 703
2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2032 years
2022 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 142
2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Year of expiration	2033 years
2023 | Desarrolladora Tres B [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 315

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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of attribution of expenses by nature to their function [line items]
Cost of merchandise and logistic costs					$ 2,357,485	$ 1,931,605
Depreciation of right-of-use asset			$ 481,244	$ 421,872	598,031	484,916	$ 315,358
Cost of sales	$ 12,490,108	$ 9,618,847	34,414,213	26,733,603	37,038,542	27,655,643	19,655,090
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	36,854,490	27,537,825	19,561,023
Depreciation of properties, furniture, equipment, and lease-hold improvements			91,011	66,244	94,121	50,883	34,008
Depreciation of right-of-use asset			87,549	63,627	89,931	66,935	60,059
Cost of sales			$ 34,414,213	$ 26,733,603	$ 37,038,542	$ 27,655,643	$ 19,655,090

Cost and Expenses by Nature -_2

Cost and Expenses by Nature - Summary of Sales and Administrative Expenses (Details) - MXN ($) $ in Thousands	9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Expenses by nature [abstract]
Personnel Expenses	$ 2,791,671		$ 2,268,607		$ 3,082,527		$ 2,085,846		$ 1,305,558
Depreciation and Amortization	773,526		628,175		905,043		667,236		436,087
Cash-in-Transit Services, Surveillance and Maintenance	492,480		401,465		571,631		446,146		331,885
Energy, Fuel, and Lubricants	387,400		300,823		421,231		336,842		277,619
Shared-based payment (1)	396,054	[1]	302,438	[1]	384,566	[2]	303,789	[2]	142,123	[2]
Other	338,135		285,541		414,060		267,835		370,070
Advertising	122,773		107,537		160,497		132,342		81,000
Other taxes and rights	123,499		97,281		163,303		100,993		53,662
Professional Services (2)	209,471	[3]	72,307	[3]	106,983	[4]	71,901	[4]	48,558	[4]
Total sales and administrative expenses	$ 5,635,009		$ 4,464,174		$ 6,209,841		$ 4,412,930		$ 3,046,562
[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). The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options. 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. An amount of Ps. 37,910 in IPO related services was incurred during 2023 out of which Ps. 28,432 was recognized as an expense and Ps. 9,477 will be capitalized as part of the net proceeds of the new shares to be issued due to the IPO and as of December 31, 2023, were recognized as advanced payments.

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				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	$ 396,054	[1]	$ 302,438	[1]	$ 384,566	[2]	$ 303,789	[2]	$ 142,123	[2]
IPO related services incurred	93,075				37,910
Expense recognized for IPO related services	69,806				28,432
Net proceeds to be capitalized from issuance of shares due to IPO	23,269				9,477
Options granted
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	375,280		178,157		244,352		152,113		24,892
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	$ 20,774		$ 124,281		$ 140,214		$ 151,676		$ 117,231
[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). The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options.

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	Dec. 31, 2022	Dec. 31, 2021
Financial income:
Interest income			$ 43,625	$ 12,866	$ 16,640	$ 11,686	$ 7,381
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	9,429	8,154	607
Financial income	$ 47,642	$ 7,388	109,501	20,510	26,069	19,840	7,988
Financial costs:
Interest cost on lease liabilities			(757,618)	(526,566)	(762,872)	(507,875)	(440,678)
Interest cost on Promissory Notes			(82,588)	(459,621)	(619,779)	(615,592)	(537,411)
Loss related to modification of Promissory Notes					(55,527)
Loss related to remeasurement of Promissory Notes					(28,709)
Interest on bonus payable to related parties			(1,191)	(3,604)	(4,523)	(3,460)	(3,077)
Reverse factoring and other commissions			(18,754)	(3,154)
Interest cost on credit lines			(41,591)		(30,473)
Interest cost on financing of transportation and store equipment (Debt)			(22,313)	(14,923)	(25,224)	(41,859)	(23,369)
Financial costs	(286,930)	(298,527)	924,055	1,007,868	(1,527,107)	(1,168,786)	(1,004,535)
Exchange rate fluctuation:
Gain for exchange rate fluctuation			444,415	440,447	667,118	285,990	2,853
Loss for exchange rate fluctuation			(59,080)	(36,525)	(60,848)	(21,060)	(125,221)
Gain (loss) for exchange rate fluctuation - net	$ 210,191	$ (145,667)	385,335	403,922	606,270	264,930	(122,368)
Financial costs - net			$ (429,219)	$ (583,436)	$ (894,768)	$ (884,016)	$ (1,118,915)

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		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [line items]
Net profit (loss) for the period	$ 257,600	$ (339,051)	$ 357,993	$ (209,169)	$ (306,153)	$ (565,110)	$ (816,674)
Basic	112,200,752		107,798,668
Net income available to common stockholders (diluted)	$ 258,008		$ 358,401
Diluted	142,254,384		137,894,806
Diluted earnings per share	$ 1.81		$ 2.6		$ (25.51)	$ (47.09)	$ (68.06)
Basic earnings per share	$ 2.3		$ 3.32		$ (25.51)	$ (47.09)	$ (68.06)
Class A Shares
Earnings per share [line items]
Net profit (loss) for the period		$ (339,051)		$ (209,169)
Basic		12,000,000		12,000,000	12,000,000	12,000,000	12,000,000
Diluted earnings per share		$ (28.25)		$ (17.43)
Basic 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
	Jan. 29, 2024	Sep. 30, 2024 shares	Sep. 30, 2023 shares	Sep. 30, 2024 shares	Sep. 30, 2023 shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
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					3
Class A Shares
Earnings per share [line items]
Total weighted average number of ordinary shares			4,000,000
Share split				3	3
Weighted average number of ordinary shares			12,000,000		12,000,000	12,000,000	12,000,000	12,000,000
Class A Shares | Major Ordinary Share Transactions
Earnings per share [line items]
Share split	3

Earnings (loss) per share - Add

Earnings (loss) per share - Additional Information (Details) - Class C Shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024 shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Earnings per share [line items]
Total weighted average number of ordinary shares	14,145,408	14,415,106	12,382,039	9,906,014
Potentially dilutive effects of share options on weighted average number of shares		14,150,408	12,143,744	9,698,744
Potentially dilutive effects of convertible instruments on weighted average number of shares		264,698	238,295	207,270
Share split	3	3	3	3

Share-based payment - Schedule

Share-based payment - Schedule of Main Assumptions for Valuation of Share-based Payments (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Discount Rate | Discounted Cash Flow - DCF
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	12.5	15.3	12.3
Discount Rate | Option Pricing Model - OPM
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	3	7	0.81
Discount Rate | Binomial Tree
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	3	7	15
Expected Perpetuity Growth | Discounted Cash Flow - DCF
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	3.72	3.98	3.63
Volatility Mainly | Option Pricing Model - OPM
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	30.52	38.05	40.69
Volatility Mainly | Binomial Tree
Disclosure of terms and conditions of share-based payment arrangement [line items]
Significant unobservable input, assets	36.1	39.97	39.99

Share-based payment - Schedul_2

Share-based payment - Schedule of Main Assumptions for Valuation of Share-based Payments (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Risk-free interest rates	3.96%	3.45%	1.85%

Share-based Payment - Additiona

Share-based Payment - Additional Information (Details) $ / shares in Units, $ in Thousands	9 Months Ended				12 Months Ended
	Sep. 30, 2024 MXN ($) Option $ / shares		Sep. 30, 2023 MXN ($)		Dec. 31, 2023 MXN ($) Option $ / shares		Dec. 31, 2022 MXN ($) Option		Dec. 31, 2021 MXN ($) Option		Dec. 31, 2023 Option $ / shares	Dec. 31, 2022 Option $ / shares	Dec. 31, 2021 Option $ / shares	Dec. 31, 2020 Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted	11,663,750				11,663,750						11,663,750	9,788,750
Shared-based payment | $	$ 396,054	[1]	$ 302,438	[1]	$ 384,566	[2]	$ 303,789	[2]	$ 142,123	[2]
Number of par value under employee option plan | $ / shares					$ 0.01
Number of outstanding options granted					2,090,000
Selling, General and Administrative Expense
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment | $					$ 384,566		$ 303,789		$ 142,123
Common Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period					5 years
Initial vesting period					2 years
Initial incentive percentage					25%
Remaining incentive percentage					25%
Remaining vesting period					3 years
Common option expected dividend yield					0%
Vesting period description					The payment will be in equity in the 5 years following the grant date, with an initial vesting period of 2 years to obtain 25% of the incentive. Thereafter, the vesting period will be annually, at 25% through the remaining 3 years. If the employee ceases to provide services for the Company from the date on which the benefits in shares were vested, they automatically lose the right to the unvested option.
Vesting period of share options					5 years
Weighted average strike prices of share options | $ / shares											$ 18.07	$ 14.07	$ 9.1
Weighted average remaining contractual term					25 years		22 years		22 years 6 months
Shared-based payment | $					$ 244,352		$ 152,113		$ 24,892
Common Options | Exercised Prices Under The Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common share options					0						0
Share Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted	11,663,750				11,663,750						11,663,750	9,788,750	7,343,750	5,663,750
Number of outstanding options vested	5,775,625
Number of outstanding options unvested	5,888,125
Shared-based payment | $	$ 375,280		178,157
Number of outstanding options granted	0				2,090,000		2,445,000		1,695,000
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted	2,481,658				2,481,658						2,481,658	2,354,994	2,354,994	2,181,658
Weighted average strike prices of share options | $ / shares											$ 10.28	$ 10.28	$ 10.28
Weighted average remaining contractual term					27 years		29 years		29 years
Shared-based payment | $	$ 20,774		$ 124,281		$ 140,214		$ 151,676		$ 117,231
Number of par value under employee option plan | (per share)	$ 0.01										0.01
Number of outstanding options granted					126,664				300,000
Exit options | Exercised Prices Under The Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options, exercised					0
Exit options | Class C Share Capital
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of par value under employee option plan | $ / shares											$ 0.01
[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). The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options.

Share-based payment - Summary o

Share-based payment - Summary of Outstanding Share Options, Strike Prices and Expiry Dates (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024 Option	Dec. 31, 2023 Option $ / shares $ / shares	Dec. 31, 2022 Option	Dec. 31, 2021 Option	Dec. 31, 2020 Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted | Option		2,090,000
Number of outstanding options granted | Option	11,663,750	11,663,750	9,788,750
Common Options Granted, 2006
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2006
Number of outstanding options granted | Option		200,000	200,000	200,000
Strike Price		$ 1.5
Expiry Date		2036
Common Options Granted, 2006
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2006
Number of outstanding options granted | Option		157,500	157,500	157,500
Strike Price		$ 1
Expiry Date		2036
Common Options Granted, 2007
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2007
Number of outstanding options granted | Option		155,000	155,000	155,000
Strike Price		$ 1.75
Expiry Date		2037
Common Options Granted, 2008
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2008
Number of outstanding options granted | Option		270,000	270,000	270,000
Strike Price		$ 2.5
Expiry Date		2038
Common Options Granted, 2009
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2009
Number of outstanding options granted | Option		300,000	300,000	300,000
Strike Price		$ 3.25
Expiry Date		2039
Common Options Granted, 2010
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2010
Number of outstanding options granted | Option		360,000	360,000	360,000
Strike Price		$ 3.25
Expiry Date		2040
Common Options Granted, 2011
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2011
Number of outstanding options granted | Option		437,500	437,500	437,500
Strike Price		$ 4
Expiry Date		2041
Common Options Granted, 2012
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2012
Number of outstanding options granted | Option		437,500	437,500	437,500
Strike Price		$ 5
Expiry Date		2042
Common Options Granted, 2013
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2013
Number of outstanding options granted | Option		467,500	467,500	467,500
Strike Price		$ 6
Expiry Date		2043
Common Options Granted, 2014
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2014
Number of outstanding options granted | Option		493,750	493,750	493,750
Strike Price		$ 6.5
Average option fair value at grant date		$ 0.03
Average fair value of share at grant date		$ 0.08
Expiry Date		2044
Common Options Granted, 2015
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2015
Number of outstanding options granted | Option		516,000	516,000	516,000
Strike Price		$ 6.5
Average option fair value at grant date		$ 0.05
Average fair value of share at grant date		$ 0.13
Expiry Date		2045
Common Options Granted, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2016
Number of outstanding options granted | Option		607,750	607,750	607,750
Strike Price		$ 5.7
Average option fair value at grant date		$ 0.0001
Average fair value of share at grant date		$ 0.0001
Expiry Date		2046
Common Options Granted, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2017
Number of outstanding options granted | Option		273,750	283,750	283,750
Strike Price		$ 8.15
Average option fair value at grant date		$ 0.0006
Average fair value of share at grant date		$ 0.003
Expiry Date		2047
Common Options Granted, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2018
Number of outstanding options granted | Option		302,500	315,000	315,000
Strike Price		$ 9.3
Average option fair value at grant date		$ 0.39
Average fair value of share at grant date		$ 1.08
Expiry Date		2048
Common Options Granted, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2019
Number of outstanding options granted | Option		282,500	297,500	297,500
Strike Price		$ 13
Average option fair value at grant date		$ 1.23
Average fair value of share at grant date		$ 3.04
Expiry Date		2049
Common Options Granted, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2020
Number of outstanding options granted | Option		347,500	365,000	365,000
Strike Price		$ 15
Average option fair value at grant date		$ 7.49
Average fair value of share at grant date		$ 13.43
Expiry Date		2050
Common Options Granted, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2021
Number of outstanding options granted | Option		1,645,000	1,680,000	1,680,000
Strike Price		$ 19
Average option fair value at grant date		$ 11.26
Average fair value of share at grant date		$ 19.62
Expiry Date		2051
Common Options Granted, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2022
Number of outstanding options granted | Option		2,320,000	2,445,000
Strike Price		$ 29
Average option fair value at grant date		$ 6.23
Average fair value of share at grant date		$ 12.53
Expiry Date		2052
Common Options Granted, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2023
Number of outstanding options granted | Option		2,090,000
Strike Price		$ 36.5
Average option fair value at grant date		$ 28.11
Average fair value of share at grant date		$ 46.21
Expiry Date		2053
Share Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted | Option	0	2,090,000	2,445,000	1,695,000
Number of outstanding options granted | Option	11,663,750	11,663,750	9,788,750	7,343,750	5,663,750
Exit Options Granted, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2020
Number of outstanding options granted | Option		1,011,664	1,011,664	1,011,664
Strike Price		$ 7.11
Average option fair value at grant date		$ 9.11
Expiry Date		2050
Exit Options Granted, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2020
Number of outstanding options granted | Option		1,043,330	1,043,330	1,043,330
Strike Price		$ 11
Average option fair value at grant date		$ 8.3
Expiry Date		2050
Exit Options Granted, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2021
Number of outstanding options granted | Option		300,000	300,000	300,000
Strike Price		$ 19
Average option fair value at grant date		$ 11.51
Expiry Date		2051
Exit Options Granted, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2023
Number of outstanding options granted | Option		63,332
Strike Price		$ 7.11
Average option fair value at grant date		$ 8.04
Expiry Date		2051
Exit Options Granted, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant Date		2023
Number of outstanding options granted | Option		63,332
Strike Price		$ 11
Average option fair value at grant date		$ 7.58
Expiry Date		2051
Exit options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding options granted | Option		126,664		300,000
Number of outstanding options granted | Option	2,481,658	2,481,658	2,354,994	2,354,994	2,181,658

Share-based payment - Summary_2

Share-based payment - Summary of Outstanding Share Options, Strike Prices and Expiry Dates (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares
Common Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period of share options	5 years
Exit Options Granted, 2020 | Fair Value of Options Before the Change in Estimated Date of IPO
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair values of options | $	$ 9.07
Strike price | $ / shares	$ 7.11
Exit Options Granted, 2020 | Fair Value of Options Before the Change in Estimated Date of IPO
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair values of options | $	$ 8.27
Strike price | $ / shares	$ 11
Exit Options Granted, 2021 | Fair Value of Options Before the Change in Estimated Date of IPO
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair values of options | $	$ 11.47
Strike price | $ / shares	$ 19

Share-based Payment - Summary_3

Share-based Payment - Summary of Outstanding Share Options (Details) - Option	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
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		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	9,788,750
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	7,343,750	5,663,750
Number of share options, Granted during the year	0	2,090,000	2,445,000	1,695,000
Number of share options, Forfeited during the year		(215,000)		(15,000)
Number of share options outstanding, Ending balance	11,663,750	11,663,750	9,788,750	7,343,750
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	2,354,994	2,181,658
Number of share options, Granted during the year		126,664		300,000
Number of share options, Forfeited during the year				(126,664)
Number of share options outstanding, Ending balance	2,481,658	2,481,658	2,354,994	2,354,994

Share-based Payment - Summary_4

Share-based Payment - Summary of Share-based Payments in Administrative Expenses (Details) - MXN ($) $ in Thousands	9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	$ 396,054	[1]	$ 302,438	[1]	$ 384,566	[2]	$ 303,789	[2]	$ 142,123	[2]
Share options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	375,280		178,157
Exit options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shared-based payment	$ 20,774		$ 124,281		$ 140,214		$ 151,676		$ 117,231
[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). The share-based payment in 2023, 2022 and 2021 were comprised of Ps. 244,352 , Ps. 152,113 and Ps. 24,892 , respectively, in respect of options granted under the Plan and Ps. 140,214 , Ps. 151,676 and Ps. 117,231 , respectively, in respect of Exit Options.

BBB Foods Inc. Separate Conde_3

BBB Foods Inc. Separate Condensed Financial Information - Additional Information (Details)	Dec. 31, 2023 MXN ($)
Disclosure of subsidiaries [abstract]
Significant capital and other commitments	$ 0

BBB Foods Inc. Separate Conde_4

BBB Foods Inc. Separate Condensed Financial Information - Summary of Condensed Statements of Financial Position of BBB Foods Inc. (Details) - MXN ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash			$ 1,051,641		$ 934,166
Total current assets		$ 8,012,242	4,393,160		3,599,202
Non-current assets:
Total non-current assets		12,876,446	10,570,642		8,195,705
Total assets		20,888,688	14,963,802		11,794,907
Current liabilities:
Total current liabilities		10,150,693	8,951,941		6,804,402
Non-current liabilities:
Debt with related parties (Note 13)	[1]		4,340,452		4,276,058
Bonus payable to related parties			0		44,528
Long-term debt		88,273	577,318		540,734
Total non-current liabilities		6,806,731	10,646,709		9,703,766
Total liabilities		16,957,424	19,598,650		16,508,168
Stockholders' equity (Note 16):
Reserve for share-based payments		1,247,755	851,701		467,135
Total stockholders' equity		3,931,264	(4,634,848)	$ (4,619,992)	(4,713,261)	$ (4,451,940)
Total liabilities and stockholders' equity		$ 20,888,688	14,963,802		11,794,907
BBB Foods Inc.
Current assets:
Cash			14,988		17,364
Accounts receivables from related parties			441		505
Total current assets			15,429		17,869
Non-current assets:
Investments in subsidiaries			173,574		34,737
Total non-current assets			173,574		34,737
Total assets			189,003		52,606
Current liabilities:
Bonus payable to related parties (Note 13)			43,161
Total current liabilities			43,161
Non-current liabilities:
Debt with related parties (Note 13)			4,340,452		4,276,058
Bonus payable to related parties			0		44,528
Long-term debt			449,716		445,281
Total non-current liabilities			4,790,168		4,765,867
Total liabilities			4,833,329		4,765,867
Stockholders' equity (Note 16):
Capital stock (Note 16)			471,282		471,282
Reserve for share-based payments			851,700		467,135
Cumulative losses			(5,967,308)		(5,651,678)
Total stockholders' equity			(4,644,326)		(4,713,261)
Total liabilities and stockholders' equity			$ 189,003		$ 52,606
[1] Corresponds to Promissory Notes

BBB Foods Inc. Separate Conde_5

BBB Foods Inc. Separate Condensed Financial Information - Summary of Condensed Statements of Profit or Loss of BBB Foods Inc. (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	Dec. 31, 2022	Dec. 31, 2021
Disclosure of subsidiaries [line items]
Administrative expenses	$ (494,399)	$ (374,347)	$ (1,426,551)	$ (1,033,144)	$ (1,386,929)	$ (952,090)	$ (623,874)
Operating profit	352,569	210,546	1,050,245	565,770	793,863	520,269	394,053
Finance income	47,642	7,388	109,501	20,510	26,069	19,840	7,988
Finance costs	286,930	298,527	(924,055)	(1,007,868)	1,527,107	1,168,786	1,004,535
Exchange rate fluctuation	210,191	(145,667)	385,335	403,922	606,270	264,930	(122,368)
Financial costs - net	29,097	436,806	429,219	583,436	894,768	884,016	1,118,915
Profit (loss) before income tax	323,472	(226,260)	621,026	(17,666)	(100,905)	(363,747)	(724,862)
Income tax expense	(65,872)	(112,791)	(263,033)	(191,503)	(205,248)	(201,363)	(91,812)
Consolidated net profit (loss) for the period	$ 257,600	$ (339,051)	$ 357,993	$ (209,169)	(306,153)	(565,110)	(816,674)
BBB Foods Inc.
Disclosure of subsidiaries [line items]
Equity method in investments in subsidiaries					(245,727)	(211,515)	(149,294)
Administrative expenses					(433)	(144)	(4,681)
Operating profit					(246,160)	(211,659)	(153,975)
Finance income					262	697	144
Finance costs					(708,538)	(619,052)	(540,488)
Exchange rate fluctuation					638,806	264,902	(122,354)
Financial costs - net					(69,470)	(353,453)	(662,698)
Profit (loss) before income tax					(315,630)	(565,110)	(816,674)
Consolidated net profit (loss) for the period					$ (315,630)	$ (565,110)	$ (816,674)

BBB Foods Inc. Separate Conde_6

BBB Foods Inc. Separate Condensed Financial Information - Summary of Condensed Statements of Cash Flows of BBB Foods Inc. (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	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Profit (loss) before income tax	$ 323,472	$ (226,260)	$ 621,026	$ (17,666)	$ (100,905)	$ (363,747)	$ (724,862)
Adjustments for:
Interest expense on Promissory Notes					619,779	615,592	537,411
Interest on bonus payable to related parties					29,747	45,319	26,446
Exchange rate fluctuation			(385,335)	(469,030)	(610,703)	(285,990)	125,221
Net cash flows provided by operating activities			2,378,208	1,942,839	3,140,349	2,116,335	1,366,308
Investing activities
Net cash flows used in investing activities			(4,171,848)	(901,193)	(1,778,789)	(1,111,350)	(524,080)
Financing activities
Proceeds from borrowings			58,806	300,314	99,618	82,527
Net cash flows obtained from (used in) financing activities			1,747,828	(1,027,374)	(1,095,692)	(1,027,115)	(450,241)
Net (decrease) increase in cash and cash equivalents			(45,812)	14,272	265,868	(22,130)	391,987
Net foreign exchange difference			94,243	1,835	(30,373)	7,066	(1,963)
Cash and cash equivalents at beginning of period			1,220,471	984,976	984,976	1,000,040	610,016
Cash and cash equivalents at end of period	$ 1,268,902	$ 1,001,083	1,268,902	1,001,083	1,220,471	984,976	1,000,040
BBB Foods Inc.
Operating activities
Profit (loss) before income tax					(315,630)	(565,110)	(816,674)
Adjustments for:
Equity method in investments in subsidiaries					245,727	211,515	149,294
Interest expense on Promissory Notes					619,779	615,592	537,411
Costs of modification of Promissory Notes					84,236
Interest on bonus payable to related parties					4,524	3,460	3,076
Exchange rate fluctuation					(641,076)	(285,990)	125,221
Total adjustments					(2,440)	(20,533)	(1,672)
Decrease in other current assets					64	32	(17)
Bonus payable to related parties						11,787	4,188
Net cash flows provided by operating activities					(2,376)	(8,714)	2,499
Investing activities
Capital contributions to Investment in subsidiaries						(135,900)	(3,184)
Net cash flows used in investing activities						(135,900)	(3,184)
Financing activities
Proceeds from borrowings							149,411
Net cash flows obtained from (used in) financing activities							149,411
Net (decrease) increase in cash and cash equivalents					2,376	(144,614)	148,726
Cash and cash equivalents at beginning of period			$ 14,988	$ 17,364	17,364	161,978	13,252
Cash and cash equivalents at end of period					$ 14,988	$ 17,364	$ 161,978

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Thousands							9 Months Ended	12 Months Ended
	Feb. 16, 2024 USD ($)	Feb. 16, 2024 MXN ($)	Feb. 15, 2024 $ / shares shares	Feb. 13, 2024 USD ($) $ / shares shares	Feb. 13, 2024 MXN ($) shares	Jan. 29, 2024	Sep. 30, 2024 MXN ($) $ / shares shares	Dec. 31, 2023 shares	Apr. 25, 2024 MXN ($) Stores
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued							112,200,752	84,150,261
Initial public offering price | $ / shares							$ 17.5
Class A Common Shares
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued							38,709,677	12,000,000
Major Ordinary Share Transactions
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued								28,050,087
Share split						3		3
Major Ordinary Share Transactions | Class A Common Shares
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued				28,050,491	28,050,491
Additional number of shares sold			5,049,088	5,610,098	5,610,098
Initial public offering price | $ / shares			$ 17.5	$ 17.5
Net proceeds received				$ 458,976,159	$ 7,820,862
Promissory Notes
Disclosure of non-adjusting events after reporting period [line items]
Repayments of promissory notes payable	$ 288,116,421	$ 396,485					$ 468,139
Senior, 2017 Junior and 2020 Junior Promissory Notes and Convertible Notes
Disclosure of non-adjusting events after reporting period [line items]
Repayments of promissory notes payable	$ 288,116,421	$ 4,934,138
Damaged by Hurricane Otis
Disclosure of non-adjusting events after reporting period [line items]
Number of stores reopened | Stores									43
Damaged by Hurricane Otis | Top of range
Disclosure of non-adjusting events after reporting period [line items]
Maximum liability limit amount | $									$ 63,197

Correction of an error - Additi

Correction of an error - Additional Information (Details) - $ / shares	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [line items]
Diluted weighted average common shares	142,254,384	137,894,806
Diluted earnings per share	$ 1.81	$ 2.6	$ (25.51)	$ (47.09)	$ (68.06)
Previously stated [member]
Earnings per share [line items]
Diluted weighted average common shares	136,283,972	131,924,394
Diluted earnings per share	$ 1.89	$ 2.72