Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 12

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 12
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im Statements of Financial Position as of March 31, 2025 and December 31, 2024.

(b) Consolidated Interim Statements of Income for the three-month periods ended March 31, 2025 and 2024.

(c) Consolidated Interim Statements of Comprehensive Income for the three-month periods ended March 31, 2025 and 2024.

(d) Consolidated Interim Statements of Changes in Equity for the three-month periods ended March 31, 2025 and 2024.

(e) Consolidated Interim Statements of Cash Flows for the three-month periods ended March 31, 2025 and 2024.

#### 1.2

### Consolidated financial statements
The interim consolidated financial statements of the Company and subsidiaries have been prepared in

accordance with IAS 34 “Interim Financial Reporting” issued by the IASB.

The interim consolidated financial statements should be read in conjunction with the annual financial statements as of December 31, 2024.

The accounting principles and criteria used in these interim financial statements were consistently applied throughout both periods and to the annual financial statements as of December 31, 2024. There have been no changes in the methods used to calculate accounting estimates during the periods reported.

IFRS establish certain alternatives for their application, those applied by the Company are detailed in this Note and Note 3.

As of March 31, 2025, the following reclassifications have been made regarding the information reported on December 31, 2024, to ensure a consistent presentation between the periods. These reclassifications are considered immaterial to the previously issued financial statements.

|                                | Consolidated financial statements |      | Original reported balances as of December 31, 2024 |     |      | Reclasificación |     |     | Balance as of December 31, 2024 |
|:-------------------------------|:----------------------------------|:-----|---------------------------------------------------:|:----|:-----|----------------:|:----|:----|--------------------------------:|
| MUS$                           |                                   | MUS$ |                                                    |     | MUS$ |                 |     |     |                                 |
| Property, plant, and equipment |                                   |      |                                          4,433,645 |     |      |        -155,821 |     |     |                       4,277,824 |
| Non-current inventories        |                                   |      |                                                  - |     |      |         155,821