Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 40

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 40
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31, 2024). The liability is included in trade accounts and other accounts payables (Note 18).

(2) The Company obtained a favorable final
judgment in the Federal Proceeding No. 5089101-22.2022.4.02.5101, pending before the 30th Federal Court of Rio de Janeiro, recognizing
its right to recover the PIS and COFINS credits for payment of an amount higher than the amount owed due to an increase in the basis of
calculation (including the amount of a state tax - ICMS-ST). The lawsuit was filed on 11/22/2022 and relates to the credit for the period
from 11/22/2017 to 8/26/2024 in the total amount of BRL200,266,717 (with BRL 144,539,175 corresponding to principal and BRL 55,727,543
corresponding to the monetary adjustment for the Selic rate until 12/31/2024). The total amount of the credit recorded, net of taxes and
fees, is CLP 25,736,693 or BRL 155,088 thousand (CLP 26,522,671 or BRL 155,058 thousand at December 31, 2024). The Company has initiated
procedures before the Receita Federal of Brazil to validate this credit and begin offsetting the federal tax liability.

(3) Other current non-financial assets consist
mainly of advances to suppliers. Non-current non-financial assets correspond to tax credits in Brazil for purchases of fixed assets.

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7 – TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE

The composition of trade and other receivables is as follows:

|                                                  |     | Current    |             |     |            |             |     | Non-current |         |     |            |         |
| Trade debtors and other accounts receivable, net |     | 06.30.2025 |             |     | 12.31.2024 |             |     | 06.30.2025  |         |     | 12.31.2024 |         |
|                                                  |     | ThCh$      |             |     | ThCh$      |             |     | ThCh$       |         |     | ThCh$      |         |
| Trade accounts receivable                        |     |            | 191