The weighted average number of outstanding shares used to calculate basic earnings per share did not have any dilutive or potentially dilutive effect for the years ended December 31, 2025 and 2024; therefore, it was revised that for the year ended December 31, 2024 a diluted earnings per share of $0 was reported, which should have been equal to the basic earnings per share of $19.11.

Consolidated Statements of Cash Flows - MXN ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating activities:
Net income for the year	$ 1,060,804	$ 711,522	$ 1,036,564
Adjustments for:
Income tax expense	660,981	469,260	380,023
Depreciation and amortization	389,535	392,186	382,119
Impairment of assets held for sale		166,581
Interest expense	541,045	639,705	827,812
Interest income	(34,090)	(22,818)	(45,056)
Gain on disposal of non-current assets	(8,474)	(992)	(1,460)
Loss by selling of properties		529,722
Share-based payment expense			4,188
Movements in non-controlling interest		117	(93)
Effect of foreign currency conversion	26,936	(16,711)	(4,349)
Loss (gain) in valuation of derivative financial instruments	108,846	(156,766)	32,591
Total adjustments	2,745,583	2,711,806	2,612,339
(Increase) decrease in:
Trade accounts receivable	(48,354)	(60,638)	(101,393)
Trade accounts receivable from related parties	250	(146)	(43)
Inventory	511,113	(470,959)	92,136
Prepaid expenses and other assets	65,100	122,003	(84,826)
Increase (decrease) in:
Accounts payable to suppliers and accrued expenses	(423,470)	419,023	423,104
Trade accounts payable to related parties	(1,237)	1,237	(96,859)
Provisions	(26,681)	(55,830)	3,589
Value-added tax payable	22,725	(47,169)	28,722
Statutory employee profit sharing	7,273	6,400	(2,443)
Employee benefits	(7,513)	(9,350)	(32,606)
Income taxes paid	(608,062)	(819,247)	(474,941)
Net cash provided by operating activities	2,236,727	1,797,130	2,366,779
Investing activities:
Payments of fixed and intangible assets	(114,475)	(181,503)	(131,066)
Proceeds from disposal of fixed assets	7,631	11,774	20,682
Proceeds from disposal of properties	108,071	156,500
Commission by selling of properties		(10,055)
Interest received	34,090	22,818	45,056
Net cash provided (used) in investing activities	35,317	(466)	(65,328)
Financing activities:
Proceeds from debt and borrowings	5,540,700	3,027,100	6,498,994
Repayment of borrowings	(6,257,700)	(3,319,600)	(7,633,715)
Bond issuance costs			(8,355)
Interest paid on borrowings	(502,458)	(603,921)	(652,313)
Lease payments (principal and interest)	(169,904)	(155,361)	(123,241)
Acquisition of non-controlling interest in Betterware Guatemala	(896)
Dividends paid	(850,000)	(998,054)	(648,735)
Net cash used in financing activities	(2,240,258)	(2,049,836)	(2,567,365)
Increase (decrease) in cash and cash equivalents	31,786	(253,172)	(265,914)
Cash and cash equivalents at the beginning of year	296,558	549,730	815,644
Cash and cash equivalents at the end of year	$ 328,344	$ 296,558	$ 549,730

Consolidated Statements of Financial Position - MXN ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 328,344	$ 296,558	$ 549,730
Trade accounts receivable, net	1,181,447	1,133,093	1,072,455
Accounts receivable from related parties		250	104
Accounts receivable from property sales	78,862	121,082
Inventories	1,997,197	2,505,093	2,030,533
Prepaid expenses	91,678	87,682	77,468
Derivative financial instruments		108,846
Income tax recoverable	120,557	98,265	29,462
Other assets	105,770	147,329	230,688
Total current assets excluding assets classified as held for sale	3,903,855	4,498,198	3,990,440
Assets held for sale	40,000	40,000
Total current assets	3,943,855	4,538,198	3,990,440
Non-current assets:
Accounts receivable from property sales	24,689	90,540
Property, plant and equipment, net	1,716,951	1,801,475	2,910,353
Right-of-use assets, net	336,588	314,023	361,561
Deferred income tax	452,979	525,086	527,929
Intangible assets, net	1,503,887	1,570,223	1,649,953
Goodwill	1,599,718	1,599,718	1,599,718
Other assets	14,241	14,504	53,757
Total non-current assets	5,649,053	5,915,569	7,103,271
Total assets	9,592,908	10,453,767	11,093,711
Current liabilities:
Short term debt and borrowings	1,024,467	1,156,084	508,731
Accounts payable to suppliers	1,793,744	2,156,715	1,790,026
Accounts payable to related parties		1,237
Accrued expenses	343,290	380,835	306,997
Provisions and others	722,237	748,918	804,748
Value added tax payable	93,917	71,192	117,864
Employee profit sharing payable	146,528	139,255	132,855
Lease liability	134,730	110,252	122,997
Derivative financial instruments	26,238		47,920
Total current liabilities	4,285,151	4,764,488	3,832,138
Non-current liabilities:
Statutory employee benefits	147,991	128,312	127,150
Deferred income tax	495,118	495,117	783,169
Lease liability	221,975	234,343	265,724
Long term debt and borrowings	3,083,187	3,668,859	4,622,691
Total non-current liabilities	3,948,271	4,526,631	5,798,734
Total liabilities	8,233,422	9,291,119	9,630,872
Stockholder’s equity
Common stock	321,312	321,312	321,312
Share premium account	(25,264)	(25,264)	(16,370)
Retained earnings	1,102,255	892,398	1,178,724
Other comprehensive income	(36,990)	(24,076)	(19,194)
Equity attributable to owners of the Group	1,361,313	1,164,370	1,464,472
Non-controlling interest	(1,827)	(1,722)	(1,633)
Total stockholders’ equity	1,359,486	1,162,648	1,462,839
Total liabilities and stockholders’ equity	$ 9,592,908	$ 10,453,767	$ 11,093,711