Deferred income tax asset and liability - Reconciliation of effective income tax rate (Detail) - PEN (S/) S/ in Thousands |
12 Months Ended | ||
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Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | |||
| Income before Income Tax | S/ 2,473,447 | S/ 1,621,826 | S/ 1,354,872 |
| Theoretical tax | 729,667 | 478,439 | 399,687 |
| (Decrease) increase in income of Subsidiaries not domiciled in Peru | (40,397) | 1,299 | 46,453 |
| Non-taxable income, net | (272,937) | (284,298) | (275,379) |
| Permanent non-deductible expenses | 123,501 | 115,616 | 109,602 |
| Non-taxable exchange difference | (9,582) | 3,309 | (4,767) |
| Income Tax | S/ 530,252 | S/ 314,365 | S/ 275,596 |
| Income before Income Tax | 100.00% | 100.00% | 100.00% |
| Theoretical tax | 29.50% | 29.50% | 29.50% |
| (Decrease) increase in income of Subsidiaries not domiciled in Peru | (1.60%) | 0.10% | 3.40% |
| Non-taxable income, net | (11.00%) | (17.50%) | (20.30%) |
| Permanent non-deductible expenses | 5.00% | 7.10% | 8.10% |
| Non-taxable exchange difference | (0.40%) | 0.20% | (0.40%) |
| Income Tax | 21.50% | 19.40% | 20.30% |
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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The applicable income tax rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Accounting Profit Percentage. No definition available.
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- Definition Tax effect of revenues from foreign subsidiaries. No definition available.
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- Definition Tax rate effect of revenues from foreign subsidiaries. No definition available.
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