Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 40

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 40
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 325,785,462 |   |     |            | 299,970,909 |   |

The cost of inventories recognized as cost of
sales as of September 30, 2025 and 2024 amounts to ThCh$ 1,181,144,574 and ThCh$ 1,094,296,356, respectively.

| (1) | Approximately 80% consists of concentrate and sweeteners used in the preparation of beverages, as well 
 as caps and PET supplies used in product packaging.                                                    |

| (2) | The obsolescence provision relates mainly to the obsolescence of spare parts classified as inventory and,                                    
 to a lesser extent, finished products and raw materials. The general rule is to provision all multifunctional spare parts with no            
 turnover in the last four years prior to the technical analysis to adjust the provision. In the case of raw materials and finished products, 
 the obsolescence provision is determined according to their expiration date.                                                                 |

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9 – TAX ASSETS AND LIABILITIES

The composition of current tax accounts receivable
is the following:

| Current tax assets                    |     | 09.30.2025 |            |     | 12.31.2024 |            |
|                                       |     | ThCh$      |            |     | ThCh$      |            |
| Provisional monthly payments          |     |            |  1,485,267 |     |            |  2,113,749 |
| Tax credits                           |     |            | 40,961,508 |     |            | 12,435,193 |
| Taxes recoverable from previous years |     |            |    567,874 |     |            |    547,475 |
| Tax credit surplus                    |     |            |  2,052,428 |     |            |  2,151,773 |
| Other taxes recoverable               |     |            |          - |     |            |    497,916 |
| Total                                 |     |            | 45,067,077 |     |            | 17,746,106 |

The composition of current tax accounts payable
is the following:

| Current tax liabilities |     | 09.30.2025 |            |     | 12.31.2024 |            |
|                         |     | ThCh$      |            |     | ThCh$