MEXICO CITY — Bimbo Bakeries USA has begun building a new baking plant near Dallas, said Daniel Servitje, chief executive officer of Grupo Bimbo S.A.B. de C.V.

Mr. Servitje mentioned the new plant in the April 27 conference call with investment analysts. The remark was part of a discussion of various headwinds pressuring B.B.U. earnings, including higher commodity costs, integration costs and expenses associated with the closing of four baking plants.

“We have also begun construction of a new plant near Dallas and continue to make investments in expanding the distribution network,” Mr. Servitje.

In March, Bimbo said it was closing three baking plants by the end of May — facilities in Dothan and Mobile, Ala., and Knoxville, Tenn. Two months earlier, the company announced plans to close a plant at Rock Island, Ill.

B.B.U. operates 75 baking plants in the United States, including several in the Dallas-Fort Worth area.