Company: AKO-B
Filing Date: 2025-01-28
Form Type: 6-K
Source: 0001104659-25-006714
Chunk: 22

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-01-28
Form: 6-K
Chunk 22
---
 there was an increase in
Trade and other current accounts receivable (CLP 33,939 million), mainly explained by higher trade accounts receivable balances in Argentina
and higher trade accounts receivable in Chile and Paraguay. The aforementioned increases are partially offset by decreases in Cash and
cash equivalents (-CLP 54,785 million) and Current tax assets (-CLP 25,637 million).

On the other hand, non-current assets increased
by CLP 338,159 million, up 17.4% compared to December 2023, mainly due to the increase in Property, plant and equipment (CLP 225,385
million), which is explained by investments made (CLP 302,519 million), added to IAS 29 adjustments, which were partially offset by the
Depreciation account and the negative effect of translation of figures. In addition to the above increase, there was an increase in Other
non-current financial assets (CLP 76,104 million).

Liabilities and Equity

Total liabilities increased by CLP 276,172 million,
up 13.8% compared to December 2023.

Current liabilities increased by CLP 213,273
million, by 30.8% compared to December 2023, mainly due to the increase in Other current non-financial liabilities (CLP 99,730 million),
mainly explained by the recognition of a higher interim dividend. In addition to the above increase, there was an increase in Other current
financial liabilities (CLP 57,333 million) due to the increase in bank obligations in Argentina and in Chile for Re-Ciclar S.A. and ECSA,
and an increase in Trade and other current accounts payable (CLP 28,163 million), mainly in Brazil.

On the other hand, non-current liabilities increased
by CLP 62,899 million, 4.8% compared to December 2023, mainly due to the increase in Deferred tax liabilities (CLP 44,498 million), due
to the increase in the deferred liability for ICMS credit in Brazil, due to the exchange difference on debt in Brazil, added to the increase
for fixed assets in Chile and Argentina. In addition, there was an increase in Other non-current financial liabilities (CLP 22,217 million),
mainly due to the variation in UF and the exchange rate effect on certain of the company's bonds.

Equity increased by CLP 93,412 million, 10