Customers and Other Financing and Non-Financing Accounts Receivable (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Trade and other receivables [abstract] |
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| Summary of Accounts Receivable and Other Receivables |
A. Customers | | | | | | | | | | 2025 | 2024 | | Domestic customers | Ps. | 90,666,378 | | Ps. | 86,225,287 | | | Export customers | 21,328,100 | | 40,507,888 | | | Total customers, net | Ps. | 111,994,478 | | Ps. | 126,733,175 | |
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| Schedule of Breakdown of Accounts Receivable Based on Credit History |
The following table shows a breakdown of accounts receivable based on their credit history at December 31, 2025 and 2024, as well as the relation between the breakdown and the impaired amount: | | | | | | | | | | Domestic customers | | 2025 | 2024 | | Current | Ps. | 89,172,793 | | Ps. | 84,445,056 | | | 1 to 30 days | 548,374 | | 437,409 | | | 31 to 60 days | 114,307 | | 219,618 | | | 61 to 90 days | 9,679 | | 164,720 | | | More than 90 days | 12,428,293 | | 9,117,181 | | | Total | 102,273,446 | | 94,383,984 | | | Impaired (reserved) | (11,607,068) | | (8,158,697) | | | Total domestic customers, net | Ps. | 90,666,378 | | Ps. | 86,225,287 | |
| | | | | | | | | | Export customers | | 2025 | 2024 | | Current | Ps. | 21,088,823 | | Ps. | 33,799,362 | | | 1 to 30 days | 8,237 | | 5,673,672 | | | 31 to 60 days | 130 | | 259,797 | | | 61 to 90 days | 118 | | 56,352 | | | More than 90 days | 25,952,371 | | 16,956,672 | | | Total | 47,049,679 | | 56,745,855 | | | Impaired (reserved) | (25,721,579) | | (16,237,967) | | | Total export customers, net | Ps. | 21,328,100 | | Ps. | 40,507,888 | |
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| Summary of Reconciliation for Impaired Accounts Receivable |
Additionally, the reconciliation for impaired accounts receivable is as follows: | | | | | | | | | | | | | Domestic customers | | 2025 | 2024 | 2023 | | Balance at the beginning of the year | Ps. | (8,158,697) | | Ps. | (8,752,400) | | Ps. | (5,637,756) | | | Impairment of accounts receivable | (3,448,371) | | 593,703 | | (3,114,644) | | | Balance at the end of the year | Ps. | (11,607,068) | | Ps. | (8,158,697) | | Ps. | (8,752,400) | |
| | | | | | | | | | | | | Export customers | | 2025 | 2024 | 2023 | | Balance at the beginning of the year | Ps. | (16,237,967) | | Ps. | (167,546) | | Ps. | (190,779) | | (Increase) cancellation (1) | (9,504,395) | | (16,032,261) | | 1,320 | | | Translation effects | 20,783 | | (38,160) | | 21,913 | | | Balance at the end of the year | Ps. | (25,721,579) | | Ps. | (16,237,967) | | Ps. | (167,546) | |
(1) The impairment of export customers recognized in 2025 and 2024 was mainly in uncollectible export accounts due to the lack of a reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, among others, the fact that the debtor does not suggest a payment plan.
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| Summary of Other Accounts Receivable |
B. Other financing and non-financing receivables | | | | | | | | | | 2025 | 2024 | | Other financing receivables: | | | Sundry debtors (1) | Ps. | 18,378,494 | | Ps. | 26,789,620 | | | Employees and officers | 5,342,168 | | 5,541,324 | | | Total other financing receivables | Ps. | 23,720,662 | | Ps. | 32,330,944 | | | Other non-financing receivables: | | | | Taxes to be recovered and prepaid taxes | Ps. | 46,811,990 | | Ps. | 63,432,179 | | | Special Tax on Production and Services | 12,951,835 | | 6,135,511 | | | Other accounts receivable | 4,706,004 | | 4,965,223 | | | Total other non-financing receivables | Ps. | 64,469,829 | | Ps. | 74,532,913 | |
(1)Includes Ps. (5,466,747) and Ps. (788,453) of impairment, as of December 31, 2025 and 2024, respectively.
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