v3.26.1
Revenues
12 Months Ended
Dec. 31, 2025
Revenue [abstract]  
Revenues Revenues
28.1    Nature of goods sold and services
The information sets below described the core activities of the business units from which the Company generates its revenues. According to the revenue standard, the performance obligation for the Company’s business units is satisfied at
a point when the control of goods and services is transferred to the customers. For detailed information about business segments, see Note 27.
SegmentProduct or ServiceNature, timing to fulfill the performance obligation and significant payment terms
Coca-Cola FEMSABeverages salesIncludes the delivery of beverages to customers and wholesalers. The transaction prices are assigned to each product on sale based on its own sale price separately, net of promotions and discounts. The performance obligation is satisfied at the point in time the product on sale is delivered to the customer.
Services revenuesIncludes the rendering of manufacturing services, logistic and administrative services. The transaction prices are assigned to each product on sale based on its own sale price if sold separately. The performance obligation is satisfied at the point in time the service is delivered to the customer.
Proximity Americas Division
Products salesOperates the largest chain of small-format stores in Mexico and Latin America including as some of its principal products as beers, cigarettes, sodas, other beverages and snacks. The performance obligation is satisfied at the time of the sale or at the moment the control of the product is transferred and the payment is made by the customer.
Commercial revenuesIncludes mainly the commercialization of spaces into within stores, and revenues related to promotions and financial services. The performance obligation is satisfied at the point in time the service is rendered to the customer.
Proximity Europe Division
Products salesOperates a chain of small-box retail and foodvenience in Switzerland, Germany, Austria, Luxembourg and the Netherlands including as some of its principal products as tobacco, lottery products, snacks, press, food, fresh products, pretzels and drinks. The performance obligation is satisfied at the time of the sale or at the moment the control of the product is transferred and the payment is made by the customer.
Services revenuesIncludes mainly the revenues related to financial services. The performance obligation is satisfied at the point in time the service is rendered to the customer.
Health Division
Product salesThe core products include patent and generic formulas of medicines, beauty products, medical supplements, housing and personnel care products. The performance obligation is satisfied at the point in time of the sale or at the moment the control of the product is transferred to the customer.
Services revenuesRendering of services adding value as financial institutions, medical consultation and some financial services. The performance obligation is satisfied at the point in time of the rendering or the control is transferred to the customer.
Fuel Division
Product salesThe core products are sold in the retail service stations as fuels, diesel, motor oils and other car care products. The performance obligation is satisfied at the point in time on sale and/or the control is transferred to the customer.
Others
Product sales
The products include offering national and private label products from the proximity discount grocery business; as well as products from the digital and financial ecosystem (digital wallet). The revenue recognition is performed at the time in which the product is delivered to the costumer since the performance obligation is satisfied at that point in time.
28.2    Disaggregation of revenue
The information sets below describe the disaggregation of revenue from external customers by geographic area, business unit and products and services categories in which the Company operates. The timing in which the revenues are recognized by the business units in the Company, is mainly at the point in the time in which control of goods is transferred, or over time when the services are rendered, in its entirety to the customer.
Coca-Cola FEMSAProximity Americas DivisionProximity Europe DivisionHealth DivisionFuel DivisionOtherTotal
20252024202320252024202320252024202320252024(4)202320252024202320252024(5)2023202520242023
By geographic areas:
Mexico and Central America (1)
Ps.169,641 Ps.166,996 Ps.149,362 Ps.303,687 Ps.294,341 Ps.272,456 Ps. Ps.— Ps.— Ps.9,768 Ps.12,441 Ps.11,922 Ps.67,195 Ps.65,365 Ps.58,499 Ps.24,733 Ps.20,209 Ps.29,652 Ps.575,024 Ps.559,352 Ps.521,891 
United States (2)
 — — 13,699 3,729 15  — —  — —  — —  — — 13,699 3,729 15 
South America (3)
122,105 112,797 95,726 11,453 9,127 6,049  — — 78,361 67,314 63,436  — — 4,395 — — 216,314 189,238 165,211 
Europe — —  — — 57,028 49,755 43,552  — —  — —  — — 57,028 49,755 43,552 
Total revenues291,746 279,793 245,088 328,839 307,197 278,520 57,028 49,755 43,552 88,129 79,755 75,358 67,195 65,365 58,499 29,128 20,209 29,652 862,065 802,074 730,669 
Consolidation adjustments10,466 10,193 8,448 3,390 3,430 1,735  — —  — 47 176 349 7,208 6,690 17,442 21,111 20,489 27,977 
Consolidated revenues281,280 269,600 236,640 325,449 303,767 276,785 57,028 49,755 43,552 88,129 79,755 75,355 67,148 65,189 58,150 21,920 13,519 12,210 840,954 781,585 702,692 
By products and/or services
Products sold at a point-in timePs.291,746 Ps.279,793 Ps.245,088 Ps.328,839 Ps.307,197 Ps.278,520 Ps.57,028 Ps.49,755 Ps.43,552 Ps.88,129 Ps.79,755 Ps.75,358 Ps.60,704 Ps.64,975 Ps.57,616 Ps.29,128 Ps.20,209 Ps.29,652 Ps.855,574 Ps.801,684 Ps.729,786 
Services revenues over time — —  — —  — —  — — 6,491 390 883  — — 6,491 390 883 
Consolidation adjustments10,466 10,193 8,448 3,390 3,430 1,735  — —  — 47 176 349 7,208 6,690 17,442 21,111 20,489 27,977 
Consolidated revenues281,280 269,600 236,640 325,449 303,767 276,785 57,028 49,755 43,552 88,129 79,755 75,355 67,148 65,189 58,150 21,920 13,519 12,210 840,954 781,585 702,692 
(1)Central America includes Guatemala, Nicaragua, Costa Rica and Panama. Domestic (Mexico only) revenues were Ps.541,577, Ps. $503,207 and Ps. $456,709 during the years ended December 31, 2025, 2024 and 2023, respectively.

(2)In 2023 the Company finalized the merger of Envoy Solutions, LLC into Brady Plus, keeping an economic interest of 37% in IFS TopCo. The revenues from this business unit were reclassified to discontinued operations for the years ended December 31, 2025, 2024 and 2023.

(3)South America includes Brazil, Argentina, Perú, Colombia, Chile, Uruguay and Ecuador. South America revenues include Brazilian revenues of Ps. 92,515, Ps. $81,857 and Ps. $53,573 during the years ended December 31, 2025, 2024 and 2023, respectively. South America revenues include Colombia’s revenues of Ps. 62,003, Ps. $54,776 and Ps. $57,432 during the years ended December 31, 2025, 2024 and 2023, respectively. South America revenues include Argentina’s revenues of Ps. 11,010, Ps. $10,990 and Ps. $6,673 during the years ended December 31, 2025, 2024 and 2023, respectively. South America revenues include Chile’s revenues of Ps. 37,038, Ps. $34,259 and Ps. $35,437 during the years ended December 31, 2025, 2024 and 2023, respectively. South America revenues include Uruguay’s revenues of Ps. 1,040, Ps. $5,818 and Ps. $4,415 during the years ended December 31, 2025, 2024 and 2023, respectively. South America revenues include Ecuador’s revenue of Ps. 10,871, Ps. $9,454 and Ps. $8,986 during the years ended in December 31, 2025, 2024 and 2023, respectively. South America revenues includes Peru's revenues of Ps. 1,837, Ps. 1,174, and Ps. 679, for the years ended December 31, 2025, 2024, and 2023.
(4)In 2024 the Company reclassified Ecuador revenues from Central America to South America for an amount of Ps.8,986 for the year ended in December 31, 2023.
(5)In 2024 the Company reclassified revenues from corporate services in the Holding company for an amount of Ps. 27,223 for the year ended in December 31, 2023.
28.3    Contract balances
As of December 31, 2025 and 2024, no significant cost was incurred to obtain or perform on a contract that might be capitalized as contract assets. No significant contacts have been entered into for which the Company has not performed all the obligations as well as additional costs associate with them.
28.4 Transaction price assigned to remaining performance obligations
There were not other performance obligations identified in customer contracts from the ones included in the transaction price. The Company considers highly probable the variable considerations identified per each business unit; therefore it is not expected that a significant reversion of the revenue amount could occurs.