Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 34

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 34
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 interim consolidated financial statements in the period of initial application.

3 – FINANCIAL REPORTING BY SEGMENT REPORTING

The Company provides financial information by segments according to IFRS 8 “Operating Segments,” which establishes standards for reporting by operating segment and related disclosures for products and services, and geographic areas.

The Company’s Board of Directors and Management measures and assesses the performance of operating segments based on the operating income of each of the countries where there are Coca-Cola franchises.

The operating segments are determined based on the presentation of internal reports to the Company´s chief strategic decision-maker. The chief operating decision-maker has been identified as the Company´s Board of Directors who makes the Company’s strategic decisions.

The following operating segments have been determined for strategic decision making based on geographic location:

| · | Operation 
 in Chile  |

| · | Operation 
 in Brazil |

| · | Operation    
 in Argentina |

| · | Operation   
 in Paraguay |

The four operating segments conduct their businesses through the production and sale of soft drinks and other beverages, as well as packaging materials.

Expenses and revenue associated with the Corporate Officer were assigned to the operation in Chile in the soft drinks segment because Chile is the country that manages and pays the corporate expenses, which would also be substantially incurred, regardless of the existence of subsidiaries abroad.

Total revenues by segment include sales to unrelated customers and inter-segments, as indicated in the consolidated statement of income of the Company.

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A summary of the Company’s operations by segment in accordance with IFRS is as follows:

| For the period ended June 30, 2025                                                   |     | Operation in Chile |               |   |     | Operation in 
 Argentina    |              |   |     | Operation in Brazil |               |   |     | Operation in 
 Paraguay     |             |   |     | Inter-segment 
 eliminations  |            |   |     | Consolidated 
 total        |               |   |
|:-------------------------------------------------------------------------------------|:----|:-------------------|--------------:|:--|:----|:-------------|-------------:|:--|:----|:--------------------|--------------:|:--|:----|:-------------|------------:|:--|:----|:--------------|-----------:|:--|:----|:-------------|--------------:|:--|
|                                                                                      |     |                    |         ThCh$ |   |     |              |        ThCh$ |   |     |                     |