v3.26.1
Trade Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2025
Trade and other receivables [abstract]  
Trade Accounts Receivable, Net Trade Accounts Receivable, Net
    December 31, 2025December 31, 2024
Trade accounts receivable Ps.42,287Ps.37,972
The Coca-Cola Company (see Note 15)1,219491
Loans to employees87119
Heineken Group26268
Others8,1277,321
51,746 46,171 
Allowance for expected credit losses(3,427)(2,979)
 Ps.48,319Ps.43,192

7.1 Trade receivables
Trade receivables representing rights arising from sales and loans to employees or any other similar concept, are presented net of discounts and the allowance for expected credit losses.
Coca-Cola FEMSA has accounts receivable from The Coca-Cola Company arising from the latter’s participation in advertising and promotional programs.
Because 6% of the trade accounts receivables are unrecoverable, the Company does not have customers classified as “high risk,” which would be eligible to have special management conditions for the credit risk.
The allowance is calculated under an expected loss model that recognizes the impairment losses throughout the life of the contract. For this particular case, because the accounts receivable are generally outstanding for less than one year, the Company defined an impairment estimation model under a simplified approach of expected loss through a parametric model.
The parameters used within the model are:
•Breach probability;
•Loss severity;
•Financing rate;
•Special recovery rate; and
•Breach exposure.
Aging of accounts receivable (days current or outstanding)
    December 31, 2025December 31, 2024
Current Ps.34,634Ps.30,045
0‑30 days 6,7017,605
31‑60 days 8391,343
61‑90 days 454683
91‑120 days 1,355393
120+ days 7,7636,102
Total Ps.51,746Ps.46,171 

7.2 Changes in the allowance for expected credit losses
    202520242023
Balance at the beginning of the period Ps.2,979 Ps.2,535 Ps.2,238 
Allowance for the period 1,238 1,176 1,367 
Write-offs of uncollectible accounts (768)(831)(557)
Addition from business combinations — 69 3 
Effects of changes in foreign exchange rates (110)99 (26)
Disposal of businesses88 (69)(490)
Balance at the end of the period Ps.3,427 Ps.2,979 Ps.2,535 

In determining the recoverability of trade receivables, the Company considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited due to the customer base being large and dispersed.
For the years ended December 31, 2025, 2024 and 2023, the Company recognized an allowance for an amount of Ps. 577, Ps. 506 and Ps. 527, respectively, related with trades receivables in the Health Division due to uncertainty in collection.

7.3 Payments from The Coca-Cola Company
The Coca-Cola Company participates in certain marketing and promotional programs. Contributions received by the Company are recognized as a reduction in selling expenses. For the years ended December 31, 2025, 2024 and 2023 contributions received were Ps. 2,721, Ps. 2,012 and Ps. 2,450, respectively.