Company: CTTRF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001292814-25-001765
Chunk: 302

Company: Controladora Vuela Compania de Aviacion, S.A.B. de C.V.
Filing Date: 2025-04-30
Form: 20-F
Item: Item 19
Chunk 302
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 made
to “ Ps” or “pesos,” it means Mexican pesos. When it is deemed relevant, certain amounts in foreign currency presented
in the notes to the consolidated financial statements include between parentheses a convenience translation into dollars and/or into pesos,
as applicable.

b) Basis of consolidation

The accompanying consolidated financial statements comprise
the financial statements of the Company and its subsidiaries. As of December 31, 2024, and 2023, for accounting purposes, the companies
included in the consolidated financial statements are as shown in the next page.

  Schedule of companies included in the consolidated financial statements                                                                                                                                                          
                                                                                                                                                                                                       % Equity interest           
  Name                                                                                   Principal Activities                                                                         Country                       2024           
  Concesionaria Vuela Compañía de Aviación S. A. P. I. de C. V.                          Air transportation services for passengers, cargo and mail throughout Mexico and abroad      Mexico                         100      100  
  Vuela Aviación, S. A.                                                                  Air transportation services for passengers, cargo and mail in Costa Rica and abroad          Costa Rica                     100      100  
  Vuela, S. A. (“ Vuela”) (1)                                                            Air transportation services for passengers, cargo and mail in Guatemala and abroad           Guatemala                      100      100  
  Vuela El Salvador, S. A. de C. V.                                                      Air transportation services for passengers, cargo and mail in El Salvador and abroad         El Salvador                    100      100  
  Comercializadora Volaris, S. A. de C. V. (“ Comercializadora”)                         Merchandising of services                                                                    Mexico                         100      100  
  Servicios Earhart, S. A. (1)                                                           Rendering specialized services to its affiliates                                             Guatemala                      100      100  
  Servicios Corporativos Volaris, S. A. de C. V. (“ Servicios Corporativos”)             Rendering specialized services to its affiliates                                             Mexico                         100      100  
  Comercializadora V Frecuenta, S. A. de C. V. (“ Loyalty Program”) (1)                  Loyalty Program                                                                              Mexico                         100      100  
  Viajes Vuela, S. A. de C. V. (“ Viajes Vuela”)                                         Travel agency                                                                                Mexico                         100      100  
  Guatemala Dispatch Service, S. A., (“ GDS, S. A.”)                                     Aeronautical Technical