v3.26.1
Balances and Transactions with Related Parties and Affiliated Companies
 12 Months Ended
Dec. 31, 2025
Related party transactions [abstract]  
Balances and Transactions with Related Parties and Affiliated Companies Balances and Transactions with Related Parties and Affiliated Companies
The consolidated statements of financial position and consolidated income statements include the following balances and transactions with related parties and affiliated companies:
December 31, 2025December 31, 2024
Balances      
Due from The Coca-Cola Company (see Note 7) (1) (5)
 Ps.1,219Ps.491
Balance with BBVA Bancomer, S.A. de C.V. (6)
 —3,576
Balance with Grupo Scotiabank Inverlat, S.A. (2)
 7,5082,209
Other receivables (1)
 6876
Due to The Coca-Cola Company (4) (5)
 Ps.835Ps.784
Due to BBVA Bancomer, S.A. de C.V. (3)
 —1,566
Due to Grupo Financiero Scotiabank Inverlat, S.A. (4)
 2530
Other payables (4)
 1,4321,225
(1)Presented within trade receivables.
(2)Presented within cash and cash equivalents.
(3)Recorded within bank loans and notes payable.
(4)Recorded within trade payables.
(5)Non-controlling interest.
(6)As of 2025, BBVA Bancomer is no longer considered a related party as there are no longer members of the board of directors in FEMSA that participate in the board of directors of this Entity.
Balances due from related parties are considered to be recoverable. Accordingly, for the years ended December 31, 2025, 2024 and 2023, there was no expense resulting from uncollectible balances due from related parties.
Transactions202520242023
Income: 
Logistic services to Jugos del Valle (1)
 Ps.— Ps.566 Ps.601 
Interest revenues from BBVA Bancomer, S.A. de C.V. (5)
 — 2,732 3,346 
Interest revenues from Grupo Financiero Scotiabank Inverlat, S.A. (3)
 362 454 413 
Other revenues from related parties 1,996 273 1,671 
Expenses: 
Purchase of concentrate from The Coca-Cola Company (2)
 Ps.51,740 Ps.54,502 Ps.46,461 
Purchase of baked goods and snacks from Grupo Bimbo, S.A.B. de C.V. (3)
 7,418 7,249 7,264 
Advertisement expense paid to The Coca-Cola Company (2) (4)
 980 948 869 
Purchase of juices from Jugos del Valle, S.A.P.I. de C.V. (1)
 9,964 7,080 5,301 
Purchase of sugar from Promotora Industrial Azucarera, S.A. de C.V. (1)
 2,198 2,718 2,841 
Interest expense and fees paid to BBVA Bancomer, S.A. de C.V. (5)
 — 206 215 
Purchase of sugar from Beta San Miguel (1)
 286 722 917 
Purchases of inventories from Fountain Agua Mineral Ltda (1)
2,730 1,143 638 
Purchase of canned products from IEQSA (1)
 1,011 989 843 
Purchases from Sigma Alimentos (3)
2,590 2,373 2,466 
Purchase of inventories from Leao Alimentos e Bebidas, L.T.D.A. (1)
 — 112 181 
Advertising paid to Grupo Televisa, S.A.B. (3)
 — — 196 
Donations to Fundación FEMSA (3)
 335 344 309 
Donations to Difusión y Fomento Cultural, A.C.  132 125 123 
Donations to ITESM (3)
 210 241 237 
Purchases of resine to IMER (1)
401 356 458 
Other expenses with related parties 28 88 225 
(1)Associates.
(2)Non-controlling interest.
(3)Members of the board of directors in FEMSA participate in the board of directors of this entity, management believes that due to this fact and the level of transactions with the entity, the disclosure provides relevant information to users.
(4)Net of the contributions from The Coca-Cola Company of Ps. 2,721, Ps. 2,012 and Ps. 2,450, for the years ended in 2025, 2024 and 2023, respectively.
(5)As of 2025, BBVA Bancomer is no longer considered a related party as there are no longer members of the board of directors in FEMSA that participate in the board of directors of this entity.


The Company's aggregate compensation paid to executive officers and senior management were as follows:
    202520242023
Short-term employee benefits paid Ps.3,597Ps.1,914Ps.3,742
Postemployment benefits 687154
Termination benefits 156117935
Share-based payments (Note 18.2) 1,100947943