7.           Accounts receivable, net

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a.           The balance of accounts receivable is as follows:

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Accounts receivable represents principally the passenger charges (TUA) paid by each passenger (other than diplomats, infants, and transit passengers) using the airports operated by the Company. These TUA are collected by airlines and subsequently paid to the Company. As of December 31, 2025, 2024 and 2023, amounts receivable for passenger charges amounted to Ps. 1,584,565, Ps. 1,515,502 and Ps. 1,052,172, respectively.

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The Company’s management considers that the carrying amount of accounts receivable approximates its fair value given their short-term nature. No interest income is generated by any short-term account receivable. As of

December 31, 2025, 2024 and 2023, the balance of the allowance for doubtful accounts was Ps. 38,044, Ps. 33,474 and Ps. 16,986, respectively.

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The following tables set forth a percentage of the principal customers that compose the accounts receivable (before allowance for doubtful accounts) as well as the revenues generated from the Company’s principal customers, which may represent a potential credit risk for the Company if the counterparty had financial and operating difficulties that would prevent them from being able to settle amounts due to the Company.

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b.           The changes in the allowance for doubtful accounts are as follows:

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The write-off of doubtful accounts is recognized once the Company has exhausted all means for collection of the account.

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The movements in the estimate for customer impairment in 2025, with the expected loss model used by the Company, are presented below:

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