Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 1

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 1
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 periods ended June 30, 2025, the consolidated statements
of changes in equity and cash flows for the six-month period then ended, and the notes to the consolidated financial statements, including
a summary of significant accounting policies. Management is responsible for the preparation and fair presentation of this interim consolidated
financial information in accordance with IAS 34 ‘Interim Financial Reporting’ as incorporated in the International Financial Reporting
Standards (IFRS). Our responsibility is to express a conclusion on this interim consolidated financial information based on our review.

Scope of the review

We conducted our review in accordance with International
Standard on Review Engagements 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity.’ A review
of interim financial information consists primarily of making inquiries of persons responsible for financial and accounting matters and
applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Generally
Accepted Auditing Standards in Chile and, consequently, does not enable us to obtain assurance that we would become aware of all significant
matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention
that causes us to believe that the accompanying interim consolidated financial information does not present fairly, in all material respects,
the consolidated financial position of the entity as of June 30, 2025, its results for the three- and six-month periods ended June 30,
2025, and its cash flows for the six-month period then ended, in accordance with IAS 34 ‘Interim Financial Reporting’ as incorporated
in the IFRS Accounting Standards.

Other matters

The Association of Accountants of Chile (Colegio
de Contadores de Chile A.G.) approved the full and unreserved adoption of the International Standards on Auditing (ISAs) issued by the
IAASB as the Generally Accepted Auditing Standards in Chile for audits of financial statements prepared for periods beginning on or after
January 1, 2025.

The audit of the consolidated financial statements
of Embotelladora Andina S.A. and subsidiaries as of December 31, 2024, for which we issued an unmodified opinion dated January 28,
2025, includes the consolidated statement of financial position as of December 31, 2024, which is presented in the accompanying interim
consolidated financial statements. The review of the interim consolidated financial statements of Embot