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INVESTMENTS IN ASSOCIATES ACCOUNTED FOR USING THE EQUITY METHOD (Tables) | 12 Months Ended
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Dec. 31, 2023
INVESTMENTS IN ASSOCIATES ACCOUNTED FOR USING THE EQUITY METHOD |
Schedule of investments in associates using equity method of accounting | Investments in associates are accounted for using the equity method. Investments in associates are detailed as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Ownership |
​ | ​ | ​ | ​ | ​ | ​ | Functional | ​ | Investment value | ​ | interest | ​
TAXPAYER ID |  | Name |  | Country |  | currency |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2023 |  | 12.31.2022 |
86.881.400-4 |  | Envases CMF S.A. (1) |  | Chile |  | CLP |  | 21,025,975 | ​ | 23,519,277 | ​ | 50.00 | % | 50.00 | %
Foreign | ​ | Leão Alimentos e Bebidas Ltda. (2) | ​ | Brazil | ​ | BRL | ​ | 10,636,778 | ​ | 8,460,307 | ​ | 10.26 | % | 10.26 | %
Foreign | ​ | Kaik Participações Ltda. (2) | ​ | Brazil | ​ | BRL | ​ | 1,551,253 | ​ | 1,293,219 | ​ | 11.32 | % | 11.32 | %
Foreign | ​ | SRSA Participações Ltda. | ​ | Brazil | ​ | BRL | ​ | 59,875 | ​ | 55,072 | ​ | 40.00 | % | 40.00 | %
Foreign | ​ | Sorocaba Refrescos S.A. | ​ | Brazil | ​ | BRL | ​ | 28,875,351 | ​ | 26,694,836 | ​ | 40.00 | % | 40.00 | %
Foreign | ​ | Trop Frutas do Brasil Ltda. (2) | ​ | Brazil | ​ | BRL | ​ | 885,062 | ​ | 1,971,055 | ​ | 7.52 | % | 7.52 | %
76.572.588.7 | ​ | Coca-Cola del Valle New Ventures S.A. | ​ | Chile | ​ | CLP | ​ | 28,764,973 | ​ | 30,350,832 | ​ | 35.00 | % | 35.00 | %
Total |  | ​ |  |  |  |  |  | 91,799,267 | ​ | 92,344,598 | ​ | ​ |  |  | ​
| (1) | In Envases CMF S.A., regardless of the ownership interest, it was determined that no controlling interest was held, only a significant influence, given that there was not a majority vote of the Board of Directors to make strategic business decisions.
| (2) | In these companies, regardless of the ownership interest, it has been defined that the Company has significant influence, given that it has the right to appoint directors.
Schedule of movement of investments in associates accounted for using the equity method | ​
​ | ​ | ​ | ​ | ​
Description |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | 92,344,598 | ​ | 91,489,194
Dividends declared | ​ | (6,232,958) | ​ | (4,383,645)
Share in operating income | ​ | 3,145,106 | ​ | 2,118,728
Other increase (decrease) in investments in associated companies (Impairment in Trop Frutas do Brasil Ltda.) | ​ | (1,615,050) | ​ | -
Other increase (decrease) in investments in associates* |  | 4,157,571 | ​ | 3,120,321
Ending balance |  | 91,799,267 | ​ | 92,344,598
​ *Mainly due to foreign exchange rates ​
Schedule of reconciliation of share of profit in investments in associates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Description |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Share in operating income |  | 3,145,106 | ​ | 2,118,728 | ​ | 4,041,118
Unrealized earnings from product inventory acquired from associates and not sold at the end of the period, which is presented as a discount in the respective asset account (containers and / or inventory) | ​ | (428,937) | ​ | (568,767) | ​ | (512,131)
Amortization goodwill in the sale of fixed assets of Envases CMF S.A. |  | ​ | ​ | ​ | ​ | 42,633
Amortization goodwill preferred rights CCDV S.A. |  | - | ​ | (140,892) | ​ | (478,518)
Income statement balance |  | 2,716,169 | ​ | 1,409,069 | ​ | 3,093,102
​
Summary of financial information by associates | At December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Envases CMF | ​ | Sorocaba Refrescos | ​ | Kaik Participaçōes | ​ | SRSA Participaçōes | ​ | Leão Alimentos e | ​ | Trop Frutas do Brasil | ​ | Coca Cola del Valle New
​ |  | S.A. |  | S.A. |  | Ltda. |  | Ltda. |  | Bebidas Ltda. |  | Ltda. |  | Ventures S.A.
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Short term assets | ​ | 50,693,046 | ​ | 39,392,459 | ​ | — | ​ | 24,715 | ​ | 92,747,488 | ​ | 21,186,620 | ​ | 24,548,167
Long term assets | ​ | 54,127,400 | ​ | 101,420,184 | ​ | 13,704,046 | ​ | 347,922 | ​ | 62,843,154 | ​ | 28,404,343 | ​ | 70,825,265
Total assets | ​ | 104,820,446 | ​ | 140,812,643 | ​ | 13,704,046 | ​ | 372,637 | ​ | 155,590,642 | ​ | 49,590,963 | ​ | 95,373,432
Short term liabilities | ​ | 35,045,849 | ​ | 22,951,428 | ​ | — | ​ | 222,950 | ​ | 22,924,938 | ​ | 14,104,874 | ​ | 13,188,225
Long term liabilities | ​ | 27,722,647 | ​ | 46,453,440 | ​ | 34 | ​ | — | ​ | 16,678,828 | ​ | 13,212,410 | ​ | —
Total liabilities | ​ | 62,768,496 | ​ | 69,404,868 | ​ | 34 | ​ | 222,950 | ​ | 39,603,766 | ​ | 27,317,284 | ​ | 13,188,225
Total Equity | ​ | 42,051,950 | ​ | 71,407,775 | ​ | 13,704,012 | ​ | 149,687 | ​ | 115,986,876 | ​ | 22,273,679 | ​ | 82,185,207
Total revenue from ordinary activities | ​ | 92,308,940 | ​ | — | ​ | 983,452 | ​ | 146,063 | ​ | 84,624,940 | ​ | 55,434,136 | ​ | 29,385,365
Net income before taxes | ​ | 5,923,727 | ​ | 58,931,149 | ​ | 983,452 | ​ | 146,063 | ​ | 5,657,251 | ​ | (2,548,671) | ​ | (7,822,534)
Net income after taxes | ​ | 4,755,373 | ​ | (1,206,475) | ​ | — | ​ | 146,063 | ​ | 2,529,341 | ​ | (2,349,151) | ​ | (5,101,497)
Other comprehensive income | ​ | 29,516 | ​ | 9,690,233 | ​ | — | ​ | — | ​ | (93,593,890) | ​ | (58,242) | ​ | —
Total comprehensive income | ​ | 4,784,889 | ​ | 8,483,758 | ​ | 983,452 | ​ | 146,063 | ​ | (91,064,549) | ​ | (2,407,393) | ​ | (5,101,497)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reporting date (See Note 2.3) | ​ | 12.31.2023 | ​ | 11.30.2023 | ​ | 11.30.2023 | ​ | 11.302023 | ​ | 11.30.2023 | ​ | 11.30.2023 | ​ | 11.30.2023
​ At December 31, 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Envases CMF | ​ | Sorocaba Refrescos | ​ | Kaik Participaçōes | ​ | SRSA Participaçōes | ​ | Leão Alimentos e | ​ | Trop Frutas do Brasil | ​ | Coca Cola del Valle New
​ |  | S.A. |  | S.A. |  | Ltda. |  | Ltda. |  | Bebidas Ltda. |  | Ltda. |  | Ventures S.A.
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Short term assets | ​ | 63,615,517 | ​ | 41,997,646 | ​ | — | ​ | 22,376 | ​ | 77,547,906 | ​ | 22,235,713 | ​ | 26,927,496
Long term assets | ​ | 52,964,004 | ​ | 89,524,823 | ​ | 11,424,515 | ​ | 317,159 | ​ | 54,195,351 | ​ | 27,128,282 | ​ | 75,247,746
Total assets | ​ | 116,579,521 | ​ | 131,522,469 | ​ | 11,424,515 | ​ | 339,535 | ​ | 131,743,257 | ​ | 49,363,995 | ​ | 102,175,242
Short term liabilities | ​ | 45,222,022 | ​ | 21,366,336 | ​ | — | ​ | 201,853 | ​ | 16,269,385 | ​ | 14,693,964 | ​ | 9,038,769
Long term liabilities | ​ | 24,318,944 | ​ | 45,013,681 | ​ | 31 | ​ | — | ​ | 11,698,126 | ​ | 12,270,207 | ​ | 5,480,067
Total liabilities | ​ | 69,540,966 | ​ | 66,380,017 | ​ | 31 | ​ | 201,853 | ​ | 27,967,511 | ​ | 26,964,171 | ​ | 14,518,836
Total Equity | ​ | 47,038,555 | ​ | 65,142,452 | ​ | 11,424,484 | ​ | 137,682 | ​ | 103,775,746 | ​ | 22,399,824 | ​ | 87,656,406
Total revenue from ordinary activities | ​ | 97,834,148 | ​ | (741) | ​ | 782,772 | ​ | 134,401 | ​ | 65,797,238 | ​ | 45,104,125 | ​ | 25,249,336
Net income before taxes | ​ | 6,640,224 | ​ | 478,458 | ​ | 782,772 | ​ | 134,401 | ​ | 3,804,172 | ​ | (5,105,685) | ​ | (896,914)
Net income after taxes | ​ | 5,517,062 | ​ | 243,170 | ​ | 782,772 | ​ | 134,401 | ​ | 1,427,601 | ​ | (5,067,707) | ​ | 163,561
Other comprehensive income | ​ | — | ​ | 9,680,320 | ​ | — | ​ | — | ​ | 1,522 | ​ | 275,534 | ​ | —
Total comprehensive income | ​ | 5,517,062 | ​ | 9,923,490 | ​ | 782,772 | ​ | 134,401 | ​ | 1,429,123 | ​ | (4,792,173) | ​ | 163,561
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reporting date (See Note 2.3) | ​ | 12.31.2022 | ​ | 11.30.2022 | ​ | 11.30.2022 | ​ | 11.30.2022 | ​ | 11.30.2022 | ​ | 11.30.2022 | ​ | 12.31.2022
​

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