Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 149

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 149
---
 to co-production processes, for example common leaching expenses for production of Iodine and Nitrates), Direct costs are directly allocated to the product and the common costs are distributed according to percentages that consider different variables in their determination, such as margins, rotation of inventories, revenue, production etc.

The allocation of other common costs that are not included in the inventory valuation process, but go straight to the cost of sales, use similar criteria: the costs associated with a product or sales in particular are assigned to that particular product or sales, and the common costs associated with different products or business lines are allocated according to the sales.

(f) Description of the nature of the differences between measurements of assets of reportable segments and the Company´s assets

Assets are not shown classified by segments, as this information is not readily available, some of these assets are not separable by the type of activity by which they are affected since this information is not used by management in decision-making with respect to resources to be allocated to each defined segment. All assets are disclosed in the "unallocated amounts" category.

(g) Description of the nature of the differences between measurements of liabilities of reportable segments and the Company’s liabilities

Liabilities are not shown classified by segments, as this information is not readily available, some of these liabilities are not separable by the type of activity by which they are affected, since this information is not used by management in decision-making regarding resources to be allocated to each defined segment. All liabilities are disclosed in the "unallocated amounts" category.

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### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 22.2
Reportable segment disclosures:

| Operating segment items for as of March 31, 2025                                                                                                                  |     | Specialty plant nutrients |          |     | Iodine and its derivatives |          |     | Lithium and its derivatives |          |     | Industrial chemicals |         |     | Potassium |         |     | Other products and services |        |     | Operating segments |           |     | Unallocated amounts |            |     | Total as of and for the period ended March 31, 2025 |            |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------------------|---------:|:----|:---------------------------|---------:|:----|:----------------------------|---------:|:----|:---------------------|--------:|:----|:----------|--------:|:----|:----------------------------|-------: