v3.26.1
Employee Benefits (Tables)
 12 Months Ended
Dec. 31, 2025
Employee Benefits [Abstract]  
Summary of Actuarial Assumptions
Actuarial calculations for pension and retirement plans, seniority premiums and post-retirement medical benefits, as well as the associated cost for the period, were determined using the following long-term assumptions for Mexico:
MexicoDecember 31, 2025December 31, 2024December 31, 2023
Financial: 
Discount rate used to calculate the defined benefit obligation 9.50%10.50%10.20%
Salary increase 4.75%4.75%4.75%
Future pension increases 3.75%3.75%3.75%
Healthcare cost increase rate 6.00%6.00%6.00%
Biometric: 
Mortality (1)
 EMSSA 2009EMSSA 2009EMSSA 2009
Disability (2)
 IMSS 97IMSS 97IMSS 97
Normal retirement age 60 YEARS60 YEARS60 YEARS
Employee turnover table (3)
 BMAR 2007BMAR 2007BMAR 2007
Measurement date December:
(1)EMSSA. Mexican Experience of social security.
(2)IMSS. Mexican Experience of Instituto Mexicano del Seguro Social.
(3)BMAR. Actuary experience.
Summary of Defined Benefit Plan Expected Future Benefit Payments
Based on these assumptions, the amounts of benefits expected to be paid out in the following years are as follows:
    Pension and Retirement PlansSeniority PremiumsPost Retirement Medical ServicesTotal
2026 Ps.1,804Ps.483Ps.31Ps.2,318
2027 1,229356331,618
2028 1,108332351,475
2029 1,257329371,623
2030 1,182326401,548
2031 to 2035 6,5441,6192428,405
Summary of Balances of the Liabilities for Employee Benefits
December 31, 2025December 31, 2024
Pension and Retirement Plans:
Defined benefit obligationPs.18,585 Ps.17,866 
Pension plan assets at fair value(16,706)(16,227)
Effect due to asset ceiling4,368 3,789 
Net defined benefit liabilityPs.6,247 Ps.5,428 
Seniority Premiums:
Defined benefit obligationPs.3,702 Ps.2,972 
Seniority premium plan assets at fair value(169)(126)
Net defined benefit liabilityPs.3,533 Ps.2,846 
Postretirement Medical Services:
Defined benefit obligationPs.838 Ps.594 
Medical services plan assets at fair value(117)(108)
Net defined benefit liabilityPs.721 Ps.486 
Total Employee Benefits (1)
Ps.10,501 Ps.8,760 
(1)As of December 31, 2025 and 2024, it includes Ps. 218 and Ps. 208, corresponding to the Asset Ceiling effect of Valora, which is presented in other non-current assets in the consolidated statements of financial position.
Summary of Trust Assets
Plan assets consist of fixed and variable return financial instruments recorded at fair value (Level 1), which are invested as follows:
20252024
Fixed return:      
Traded securities 10%5%
Bank instruments 15%14%
Federal government instruments of the respective countries 35%47%
Variable return: 
Publicly traded shares 40%34%
 100%100%
Summary of Amounts and Types of Securities in Related Parties Included in Portfolio Fund
In Mexico, the amounts and types of securities in related parties included in the portfolio fund are as follows:
December 31, 2025December 31, 2024
Debt:      
BBVA Bancomer, S.A de C.V. (1)
 Ps.— Ps.43 
Grupo Industrial Bimbo, S.A.B. de C. V. 19 19 
Equity: 
Grupo Industrial Bimbo, S.A.B. de C. V. 1 1 
(1)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.
Summary of Amount Recognized in Consolidated Income Statements and Consolidated Statements of Comprehensive Income
Consolidated Income Statement
AOCI (1)
December 31, 2025Current Service Cost Past Service Cost (Gain) or Loss on Settlement or CurtailmentNet Interest on the Net Defined Benefit LiabilityRemeasurements of the Net Defined Benefit Liability
Pension and retirement plans Ps.585 Ps.76 Ps.(90)Ps.407 Ps.3,369 
Seniority premiums 494 (13)(9)278 799 
Postretirement medical services 34 (2)(8)50 151 
Total Ps.1,113 Ps.61 Ps.(107)Ps.735 Ps.4,319 
December 31, 2024 
Pension and retirement plans Ps.505 Ps.304 Ps.(254)Ps.339 Ps.2,019 
Seniority premiums 394 89 (27)200 441 
Postretirement medical services 30 36 (25)48 (56)
Total Ps.929 Ps.429 Ps.(306)Ps.587 Ps.2,404 
December 31, 2023
Pension and retirement plansPs.489 Ps.288 Ps.(243)Ps.367 Ps.1,311 
Seniority premiums345 21 (21)178 117 
Postretirement medical services32 13 (14)45 (29)
TotalPs.866 Ps.322 Ps.(278)Ps.590 Ps.1,399 
(1)Amounts accumulated in other comprehensive income as of the end of the period.
Summary of Remeasurements of Net Defined Benefit Liability Recognized in Accumulated Other Comprehensive Income
Remeasurements of the net defined benefit liability recognized in accumulated other comprehensive income are as follows:
December 31, 2025December 31, 2024December 31, 2023
Amount accumulated in other comprehensive income as of the beginning of the period, net of tax Ps.1,964 Ps.923 Ps.1,661 
Actuarial (gains) losses arising from exchange rates (203)190 (100)
Remeasurements during the year, net of tax 1,115 931 314 
Actuarial (gains) and losses arising from changes in financial assumptions 598 957 223 
Actuarial (gains) and losses arising from changes in demographic assumptions6 1 (4)
Return on plan assets(404)(752)(92)
Changes in the effect of limiting a net defined benefit asset to the asset ceiling345 (286)(546)
Effect of settlement — — (533)
1,457 1,041 (738)
Amount accumulated in other comprehensive income as of the end of the period, net of tax Ps.3,421 Ps.1,964 Ps.923 
Summary of Changes in the Balance of the Defined Benefit Obligation for Post-employment
December 31, 2025December 31, 2024December 31, 2023
Pension and Retirement Plans:
Initial balancePs.17,866 Ps.15,366 Ps.15,113 
Current service cost585 505 489 
Past service cost29 239 288 
Interest expense891 815 820 
Gain on settlement(90)(254)(243)
Remeasurements of the net defined benefit obligation1,767 708 531 
Foreign exchange (gain) or loss(154)1,793 (48)
Benefits paid(2,372)(1,430)(1,504)
Employees contributions106 105 119 
Local plans(43)19 — 
Plan amendments— — (4)
Discontinued operations— — (195)
Ending balancePs.18,585 Ps.17,866 Ps.15,366 
Seniority Premiums:
Initial balancePs.2,972 Ps.2,181 Ps.2,068 
Current service cost494 394 345 
Past service cost(13)89 21 
Interest expense291 212 191 
Gain on settlement(9)(27)(21)
Remeasurements of the net defined benefit obligation347 324 66 
Benefits paid(380)(201)(254)
Discontinued operations— — (235)
Ending balancePs.3,702 Ps.2,972 Ps.2,181 
Postretirement Medical Services:
Initial balancePs.594 Ps.554 Ps.556 
Current service cost34 30 32 
Past service cost(2)36 13 
Interest expense61 57 54 
Gain on settlement(8)(25)(14)
Remeasurements of the net defined benefit obligation205 (27)5 
Benefits paid(46)(31)(43)
Discontinued operations— — (49)
Ending balancePs.838 Ps.594 Ps.554 
Summary of Changes in the Balance of Plan Assets
December 31, 2025December 31, 2024December 31, 2023
Total Plan Assets:
Initial balancePs.16,461Ps.14,279Ps.14,540
Actual return on trust assets508497522
Return on plan assets excluding amounts included in interest income404886—
Foreign exchange loss6331,288(150)
Life annuities—(25)6
Benefits paid(1,191)(623)(731)
Plan amendments(47)(65)(126)
Employees´contributions106105102
Employer´s contributions133133130
Administration cost(15)(14)(14)
Ending balancePs.16,992Ps.16,461Ps.14,279
Summary of Amount of Defined Benefit Plan Expense and OCI Impact in Absolute Terms of Variation on Net Defined Benefit Liability
The following table presents the amount of defined benefit plan expense and OCI impact in absolute terms of a variation of 1% in the assumptions on the net defined benefit liability associated with the Company’s defined benefit plans. The sensitivity of this 1% on the significant actuarial assumptions is based on projected long-term discount rates for Mexico and a yield curve projection of CETES:
+1%:    Consolidated Income Statement    
OCI (1)
Discount rate used to calculate the defined benefit obligation and the net interest on the net defined benefit liabilityCurrent Service Cost(Gain) or Loss on Settlement or CurtailmentEffect of Net Interest on the Net Defined Benefit LiabilityRemeasurements of the Net Defined Benefit Liability
Pension and retirement plans Ps.627Ps.(80)Ps.342Ps.3,309
Seniority premiums 458(9)258735
Postretirement medical services 24(4)28117
Total Ps.1,109Ps.(93)Ps.628Ps.4,161
Expected salary increase
Pension and retirement plansPs.716Ps.(97)Ps.470Ps.3,676
Seniority premiums496(10)286813
TotalPs.1,212Ps.(107)Ps.756Ps.4,489
Assumed rate of increase in healthcare costs
Postretirement medical servicesPs.18Ps.(6)Ps.42Ps.145
-1%:Consolidated Income Statement
OCI (1)
Discount rate used to calculate the defined benefit obligation and the net interest on the net defined benefit liability    Current Service Cost(Gain) or Loss on Settlement or CurtailmentEffect of Net Interest on the Net Defined Benefit LiabilityRemeasurements of the Net Defined Benefit Liability
Pension and retirement plansPs.697 Ps.(96)Ps.478 Ps.3,787 
Seniority premiums508 (10)300 868 
Postretirement medical services35 (6)42 145 
TotalPs.1,240 Ps.(112)Ps.820 Ps.4,800 
Expected salary increase
Pension and retirement plansPs.622 Ps.(80)Ps.364 Ps.3,353 
Seniority premiums462 (9)268 778 
TotalPs.1,084 Ps.(89)Ps.632 Ps.4,131 
Assumed rate of increase in healthcare costs
Postretirement medical servicesPs.12 Ps.(4)Ps.29 Ps.116 
(1)Amounts accumulated in other comprehensive income as of the end of the period.
Summary of Employee Benefit Expenses Recognized in Consolidated Income Statements
For the years ended December 31, 2025, 2024 and 2023, employee benefits expenses recognized in the consolidated income statements as cost of goods sold, administrative and selling expenses are as follows:
    202520242023
Wages and salaries Ps.115,005 Ps.104,357 Ps.97,751 
Social security costs 20,435 17,586 15,941 
Employee profit sharing 3,072 2,694 2,419 
Post-employment benefits 1,067 1,052 910 
Share-based payments (Note 15) 1,100 947 943 
 Ps.140,679Ps.126,636 Ps.117,964