v3.26.1
Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Summary of Income Tax Rates
The income tax rates in the countries where the Company operates as of December 31, 2025, 2024 and 2023 were as follows:
    202520242023
Mexico30.0 %30.0 %30.0 %
Guatemala25.0 %25.0 %25.0 %
Costa Rica30.0 %30.0 %30.0 %
Panama25.0 %25.0 %25.0 %
Nicaragua30.0 %30.0 %30.0 %
Colombia35.0 %35.0 %35.0 %
Argentina35.0 %35.0 %35.0 %
Brazil34.0 %34.0 %34.0 %
Chile27.0 %27.0 %27.0 %
Peru29.5 %29.5 %29.5 %
Ecuador25.0 %25.0 %25.0 %
Uruguay25.0 %25.0 %25.0 %
United States21.0 %21.0 %21.0 %
Switzerland18.6 %18.6 %18.6 %
Summary of Major Components of Income Tax Expense
The major components of income tax expense for the years ended December 31, 2025, 2024 and 2023 are:
    202520242023
Current tax expense Ps.22,860 Ps.24,552 Ps.30,413 
Deferred tax expense (benefit): 
Origination and reversal of temporary differences (4,564)553 247 
Utilization (benefit) of tax losses, net 1,660 2,299 (3,198)
Change in the statutory rate — (15)(172)
Total deferred tax expense (benefit) (2,904)2,837 (3,123)
Total income taxesPs.19,956 Ps.27,389 Ps.27,290 
Total income taxes attributable to continued operation Ps.19,860 Ps.25,433 Ps.12,971 
Total income taxes attributable to discontinued operation96 1,956 14,319 
Ps.19,956 Ps.27,389 Ps.27,290 
Summary of Income Tax Expense/Benefit Recognized in Consolidated Statement of Other Comprehensive Income
Income tax related to items charged or            
recognized directly in OCI during the period:202520242023
Unrealized gain (loss) on cash flow hedges Ps.(1,035)Ps.801 Ps.(355)
Exchange differences on translation of foreign operations 67 (1,895)(1,951)
Remeasurements of the net defined benefit liability (368)(399)11 
Share of the other comprehensive income of equity method accounted investees
 — — 3,108 
Total income tax expense (benefit) recognized in OCI Ps.(1,336)Ps.(1,493)Ps.813 
Summary of Reconciliation Between Statutory and Actual Tax Rate
A reconciliation between tax expense and income before income taxes and share of the profit or loss of associates and joint ventures accounted for using the equity method multiplied by the Mexican domestic tax rate for the years ended December 31, 2025, 2024 and 2023 is as follows:
    202520242023
Mexican statutory income tax rate 30.0%30.0%30.0%
Difference between book and tax inflationary values and translation effects (3.2)%(2.2)%(1.7)%
Annual inflation tax adjustment 0.9%0.4%0.2%
Income tax at a rate other than Mexican statutory rates 0.1%1.3%0.9%
Non-deductible expenses 4.8%3.3%2.1%
Taxable (non-taxable) income 1.1%1.1%(3.2)%
Others (0.1)%0.1 %0.1 %
Tax loss (recognition) write off (1) (2)
3.0 %3.4 %(3.3)%
Impairments
— %2.5 %— %
Sale of investment of Heineken—%— %1.2 %
Consolidated Effective income tax rate36.6%39.9%26.3%
Effective income tax rate from continued operations
 36.4%37.1%22.7%
Effective income tax rate from discontinued operations
0.2%2.8%3.6%
(1)The majority related to tax loss generated in 2023 from a reorganization of the business at Health Division in Chile.
(2)In 2024 and 2025, the majority related to non-recoverable tax losses from the Company´s Spin business.
Summary of Deferred Tax Assets and Liabilities
Deferred Income Tax Related to:
Consolidated StatementConsolidated
of Financial Position as ofIncome Statements
December 31, 2025December 31, 2024202520242023
Expected credit losses    Ps.(306)Ps.(818)Ps.506 Ps.(635)Ps.(6)
Inventories 70 4 57 83 (1)
Other current assets 64 175 (120)63 92 
Property, plant and equipment, net (8,386)(7,780)(350)(1,540)275 
Right of use Assets607 613 (302)79 194 
Investments in equity method accounted investees 388 741 (278)793 74 
Other assets (78)872 261 (650)(884)
Finite useful lived intangible assets (845)41 (880)(8)145 
Indefinite lived intangible assets 2,619 2,932 (478)822 (2,161)
Post-employment and other long-term employee benefits (948)(851)75 (77)(79)
Derivative financial instruments (298)(206)320 (41)(577)
Provisions (1,987)(2,112)(108)1,400 (1,006)
Employee profit sharing payable (924)(1,128)395 100 (56)
Tax loss carryforwards (11,933)(9,467)(2,794)4,719 (3,198)
Tax credits to recover (1)
 128 (70)199 256 (73)
Cumulative other comprehensive income(921)(69)(901)375 — 
Other liabilities (2,059)(3,299)1,622 (1,655)(45)
Lease liabilities(3,315)(3,119)(229)(1,777)(255)
Liabilities of amortization of goodwill of business acquisition  5,394 5,322 72 (252)— 
Deferred income tax Ps.(2,933)Ps.2,055 Ps.(7,561)
Deferred tax income net recorded in share of the profit of equity method accounted investees — — 1,601 
Deferred income tax, net Ps.(2,933)Ps.2,055 Ps.(5,960)
Deferred tax discontinued operationsPs.29 Ps.782 Ps.2,838 
Deferred income taxes, net Ps.(22,730)Ps.(18,219)
Deferred tax asset before reclassification to assets held for sale(31,014)(27,632)
Deferred tax asset from assets held for sale— 720 
Deferred tax assets Ps.(31,014)Ps.(26,912)
Deferred tax liability before reclassification to assets held for sale8,284 9,077 
Deferred tax liability from assets held from sale— (384)
Deferred tax liabilities Ps.8,284 Ps.8,693 
(1)Corresponds to income tax credits arising from dividends received from foreign subsidiaries to be recovered within the next ten years according to the Mexican Income Tax law.
Summary of Deferred Tax related to Other Comprehensive Income (AOCI)
Income tax related to items charged or        
recognized directly in AOCI as of the year:20252024
Unrealized gain on derivative financial instruments Ps.90 Ps.1,125 
Remeasurements of the net defined benefit liability (988)(620)
Exchange differences on translation of foreign operations— (67)
Gain on hedge of net investments in foreign operations1,401 1,401 
Total deferred tax loss related to AOCI Ps.503 Ps.1,839 
Summary of Changes in Net Deferred Income Tax Asset
The changes in the balance of the net deferred income tax asset are as follows:
    202520242023
Balance at the beginning of the period Ps.(18,219)Ps.(20,227)Ps.(20,067)
Deferred tax provision for the period (2,933)2,055 (5,960)
Deferred tax income net recorded in share of the profit of equity method accounted investees — — 2 
Acquisition of subsidiaries — — 1,871 
Effects in equity: 
Unrealized (gain) on cash flow hedges (1,035)801 (594)
Exchange differences on translation of foreign operations (93)18 1,002 
Remeasurements of the net defined benefit liability (368)(399)405 
Retained earnings of equity method accounted investees — — 954 
Restatement effect of the period and beginning balances associated with hyperinflationary economies (82)(803)121 
Related discontinued operations336 2,039 
Balance at the end of the period Ps.(22,730)Ps.(18,219)Ps.(20,227)
Summary of Tax Loss Carryforwards The tax losses carryforwards for which a deferred tax asset has been recorded and their corresponding years of expiration are as follows:
    Tax Loss
Year Carryforwards
2026 Ps.1,078
2027 1,089
2028 1,198
2029 1,159
2030 4,154
2031 10,748
2032 157
2033 1,233
2034 178
2035 and thereafter 11,833
No expiration (Brazil and Colombia) 6,250
 Ps.39,077
Summary of Changes in the Balance of Tax Loss Carryforwards
The changes in the balance of tax loss carryforwards are as follows:
    20252024
Balance at beginning of the period Ps.31,292 Ps.42,813 
Derecognized (6,605)(8,874)
Increase (1)
 16,559 6,115 
Usage of tax losses (2,755)(10,747)
Translation effect of beginning balances 586 1,985 
Balance at end of the period Ps.39,077 Ps.31,292 
(1)The recognition of tax loss carryforwards from previous years is shown under the item of increase, together with the tax loss carryforwards generated in the same years