Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 43

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 43
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 Rio de Janeiro loan.                                                              |

The movements in deferred tax accounts are as
follows:

| Movement                                                   |     | 09.30.2025 |              |   |     | 12.31.2024 |              |   |
|                                                            |     | ThCh$      |              |   |     | ThCh$      |              |   |
| Opening balance                                            |     |            | (217,886,336 | ) |     |            | (176,147,045 | ) |
| Increase (decrease) due to deferred taxes                  |     |            |  (11,018,008 | ) |     |            |  (50,692,808 | ) |
| Increase (decrease) due to changes in foreign currency (*) |     |            |    5,830,792 |   |     |            |    8,953,517 |   |
| Total movements                                            |     |            |   (5,187,216 | ) |     |            |  (41,739,291 | ) |
| Final balance                                              |     |            | (223,073,552 | ) |     |            | (217,886,336 | ) |

(*) Includes the effect of IAS 29 due to inflation
in Argentina.

10.3 Other deferred taxes

On January 24, 2024, Rio de Janeiro Refrescos
Ltda. entered into an agreement with the State Secretariat of Economic Development, Industry, Trade and Services (State Secretariat
of Finance, Government of the State of Rio de Janeiro), whereby it was granted differentiated tax treatment for sales tax for its industrial
facility in the city of Duque de Caixas. This tax incentive will result in higher operating margins for the Company for the period 2024
to 2032, provided that certain revenue levels are met. As a result, for the 2024 fiscal year, the Company has accrued additional benefits
amounting to approximately ThCh$ 3,740,000.

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11 – PROPERTY, PLANT, AND EQUIPMENT

The breakdown of property, plant, and equipment
at the end of each period is as follows:

| Property, plant and equipment, gross      |     | 09.30.2025 |               |     | 12.31.2024 |               |
|                                           |     | ThCh$      |               |     | ThCh$