Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 2

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 2
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elladora Andina S.A. and subsidiaries
as of June 30, 2024, for which we issued an unmodified conclusion dated July 30, 2024, includes the interim consolidated statements
of income by function and comprehensive income for the three- and six-month periods ended June 30, 2024, and the interim consolidated
statements of changes in equity and cash flows for the six-month period then ended, which are presented for comparative purposes in the
accompanying interim consolidated financial statements. Both the aforementioned review and audit were conducted in accordance with the
Generally Accepted Auditing Standards in Chile in effect at those dates.

| Sergio Tubío L.   
 RUT: 21.175.581-4 |

EMBOTELLADORA ANDINA S.A. AND SUBSIDIARIES

Consolidated Financial Statements June 30, 2025
(non-audited) and December 31, 2024

EMBOTELLADORA ANDINA S.A. AND SUBSIDIARIES

Consolidated Financial Statements

| I.   | Interim Consolidated Statements of Financial Position as of June 30, 2025 (non-audited) and December 31, 2024 | 1 |
|:-----|:--------------------------------------------------------------------------------------------------------------|--:|
| II.  | Interim Consolidated Statements of Income by Function (non-audited)                                           | 3 |
| III. | Interim Consolidated statements of Comprehensive (Loss) Income (non-audited)                                  | 4 |
| IV.  | Interim Consolidated Statements of Changes in Equity (non-audited)                                            | 5 |
| V.   | Interim Consolidated Statements of Direct Cash Flows (non-audited)                                            | 6 |
| VI.  | Notes to the Interim Consolidated Financial Statements                                                        | 7 |

| 1 – CORPORATE INFORMATION                                                                                 |  7 |
| 2 – BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA |  8 |
| 3 – FINANCIAL REPORTING BY SEGMENT REPORTING                                                              | 27 |
| 4 – CASH AND CASH EQUIVALENTS                                                                             | 30 |
| 5 – OTHER CURRENT AND NON-CURRENT FINANCIAL ASSETS                                                        | 30 |
| 6 – OTHER CURRENT AND NON-CURRENT NON-FINANCIAL ASSETS                                                    | 31