Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 0

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 0
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CONSOLIDATED INTERIM FINANCIAL STATEMENTS Corresponding to the periods ended as of June 30, 2025 (Unaudited), December 31, 2024, and June 30, 2024 (Unaudited) Sociedad Química y Minera de Chile S.A. and subsidiaries In thousands of United States dollars This document includes: - Independent Auditor's Report - Consolidated Interim Statements of Financial Position - Consolidated Interim Statements of Income - Consolidated Interim Statements of Comprehensive Income - Consolidated Interim Statements of Cash Flows - Consolidated Interim Statements of Changes in Equity - Notes to the Consolidated Interim Financial Statements Table of Contents –Consolidated Financial Statements Consolidated Interim Statements of Financial Position .................................................... 1 Consolidated Interim Statements of Income (Unaudited) ................................................ 3 Consolidated Interim Statements of Comprehensive Income (Unaudited) .................... 4 Consolidated Interim Statements of Cash Flows (Unaudited) ......................................... 5 Consolidated Interim Statements of Changes in Equity (Unaudited) ............................. 7 Glossary ................................................................................................................................. 8 Note 1 Identification and Activities of the Company and Subsidiaries ...................... 10 1.1 Historical background .......................................................................................................... 10 1.2 Main domicile where the Company performs its production activities ............................... 10 1.3 Codes of main activities ....................................................................................................... 10 1.4 Description of the nature of operations and main activities................................................. 10 1.5 Other background ................................................................................................................ 12 1.6 Dividend payable to Codelco .............................................................................................. 13 Note 2 Basis of presentation for the consolidated interim financial statements ........ 14 2.1 Accounting period ............................................................................................................... 14 2.2 Consolidated financial statements ....................................................................................... 14 2.3 Basis of measurement .......................................................................................................... 15 2.4 Accounting pronouncements ............................................................................................... 15 2.5 Basis of consolidation .......................................................................................................... 17 2.6 Investments in associates and joint ventures ....................................................................... 21 Note 3 Significant accounting policies ............................................................................ 22 3.1 Classification of balances as current and non-current ......................................................... 22 3.2 Functional and presentation currency .................................................................................. 22 3.3 Accounting policy for foreign currency translation ............................................................. 22 3.4 Consolidated statement of cash flows .................................................................................. 24 3.5 Financial assets