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EQUITY (Tables)

12 Months Ended

Dec. 31, 2023

EQUITY

Schedule of number of shares

​

​	​	​	​	​
​	​	Number of subscribed, paid-in and voting shares
Series		2023		2022
A		473,289,301		473,289,301
B		473,281,303		473,281,303

Schedule of equity

​

​	​	​	​	​
​	​	Paid-in and subscribed capital
Series		2023		2022
​		ThCh$		ThCh$
A		135,379,504		135,379,504
B		135,358,070		135,358,070
Total		270,737,574		270,737,574

Schedule of dividends declared and paid

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Approval-Payment			​	Dividend	​	Profits imputable	​	CLP	​	CLP
Periods				type		to dividends		Series A		Series B
04.15.2021	​	05.28.2021	​	Final	​	2020 Earnings	​	26.00	​	28.60
04.15.2021		08.27.2021		Additional		2020 Earnings		26.00		28.60
09.28.2021		10.29.2021		Interim		2021 Earnings		29.00		31.90
12.21.2021		01.28.2022		Interim		2021 Earnings		29.00		31.90
04.13.2022		04.26.2022		Final		Accumulated Earnings		189.00		207.9
07.27.2022		08.26.2022		Interim		2022 Earnings		29.00		31.90
09.28.2022		10.28.2022		Interim		2022 Earnings		29.00		31.90
12.27.2022	​	01.27.2023	​	Interim	​	2022 Earnings	​	29.00	​	31.90
04.20.2023	​	05.09.2023	​	Final	​	2022 Earnings	​	29.00	​	31.90
04.20.2023	​	05.26.2023	​	Final	​	Accumulated earnings	​	50.00	​	55.00
07.25.2023	​	08.25.2023	​	Interim	​	2023 Earnings	​	29.00	​	31.90
09.27.2023	​	10.26.2023	​	Interim	​	2023 Earnings	​	29.00	​	31.90
12.28.2023		01.25.2024		Interim		2023 Earnings		32.00		35.20

Schedule of other reserves

​

​	​	​	​	​	​	​
Concept		12.31.2023		12.31.2022		12.31.2021
​		ThCh$		ThCh$		ThCh$
Polar acquisition		421,701,520		421,701,520	​	421,701,520
Foreign currency translation reserves		(556,832,899)		(495,483,366)	​	(441,580,088)
Cash flow hedge reserve		(24,064,386)		(62,344,501)	​	50,603,698
Reserve for employee benefit actuarial gains or losses		(6,013,183)		(7,776,316)	​	(4,885,926)
Legal and statutory reserves		5,435,538		5,435,538	​	5,435,538
Other	​	6,014,568	​	6,014,568	​	6,014,568
Total		(153,758,842)		(132,452,557)	​	37,289,310

Schedule of foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2023		12.31.2022		12.31.2021
​		ThCh$		ThCh$		ThCh$
Brazil		(106,141,988)		(140,762,397)		(167,447,389)
Argentina		(464,946,783)		(360,988,849)		(294,696,228)
Paraguay		14,255,872		6,267,880		20,563,529
Total		(556,832,899)		(495,483,366)		(441,580,088)

Schedule of movement in foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2023		12.31.2022		12.31.2021
​		ThCh$		ThCh$		ThCh$
Brazil		34,620,409		26,684,992		36,210,003
Argentina		(103,957,934)		(66,292,621)		(3,363,826)
Paraguay		7,987,992		(14,295,649)		43,070,221
Total		(61,349,533)		(53,903,278)		75,916,398

Schedule of consolidated statements of comprehensive income

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2023		Balance		Tax		Net Balance
​	​	ThCh$	​	ThCh$	​	ThCh$
Cash Flow for hedge (1)		52,472,352		(14,183,004)		38,289,348
Exchange rate translation differences (1)		(98,844,581)		37,650,601		(61,193,980)
Benefit related to defined benefit plans		2,381,650		(643,045)		1,738,605
Total Comprehensive income as of December 31, 2022		(43,990,579)		22,824,552		(21,166,027)

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2022		Balance		Tax		Net Balance
​	​	ThCh$	​	ThCh$	​	ThCh$
Cash Flow for hedge (1)		(155,206,655)		42,276,806		(112,929,849)
Exchange rate translation differences (1)		(78,009,918)		23,777,899		(54,232,019)
Benefit related to defined benefit plans		(3,960,084)		1,069,223		(2,890,861)
Total Comprehensive income as of December 31, 2022		(237,176,657)		67,123,928		(170,052,729)

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2021		Balance		Tax		Net Balance
​	​	ThCh$	​	ThCh$	​	ThCh$
Cash Flow for hedge (1)		104,232,055		(28,944,992)		75,287,063
Exchange rate translation differences (1)		98,973,862		(22,103,267)		76,870,595
Benefit related to defined benefit plans		(357,840)		96,617		(261,223)
Total Comprehensive income as of December 31, 2021		202,848,077		(50,951,642)		151,896,435

(1)These concepts will be reclassified to the statements of income when it is settled.

Schedule of movement in comprehensive income

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2023:	​	Hedge	​	Differences	​	benefit plans
​		ThCh$		ThCh$		ThCh$
Increase (decrease)		52,393,210	​	(98,844,581)	​	6,374,693
Deferred taxes		(14,113,095)	​	37,650,601	​	(1,721,167)
Reclassification to the result by function		9,233	​	—	​	—
Remeasurement of defined benefit plan	​	—	​	—	​	(2,914,921)
Total Changes in Equity		38,289,348	​	(61,193,980)	​	1,738,605
Equity attributable to owners of the parent	​	38,280,115	​	(61,349,533)	​	1,763,133
Non-Controlling interests		9,233	​	155,553	​	(24,528)
Total Changes in equity as of December 31, 2023		38,289,348	​	(61,193,980)	​	1,738,605

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2022:	​	Hedge	​	Differences	​	benefit plans
​		ThCh$		ThCh$		ThCh$
Increase (decrease)		(155,007,121)	​	(78,009,918)	​	(3,617,931)
Deferred taxes		43,070,637	​	23,777,899	​	976,841
Reclassification to the result by function		(993,365)	​	—	​	—
Remeasurement of defined benefit plan	​	—	​	—	​	(249,771)
Total Changes in Equity		(112,929,849)	​	(54,232,019)	​	(2,890,861)
Equity attributable to owners of the parent	​	(112,948,199)	​	(53,903,278)	​	(2,890,390)
Non-Controlling interests		18,350	​	(328,741)	​	(471)
Total Changes in equity as of December 31, 2022		(112,929,849)	​	(54,232,019)	​	(2,890,861)

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2021:	​	Hedge	​	Differences	​	benefit plans
​		ThCh$		ThCh$		ThCh$
Increase (decrease)		102,529,128		98,973,862		3,026,996
Deferred taxes		(28,469,748)		(22,103,267)		(817,289)
Reclassification to the result by function		1,227,683		—		—
Remeasurement of defined benefit plan	​	—	​	—	​	(2,470,930)
Total Changes in Equity		75,287,063		76,870,595		(261,223)
Equity attributable to owners of the parent	​	75,323,231	​	75,916,398	​	(222,733)
Non-Controlling interests		(36,168)		954,197		(38,490)
Total Changes in equity as of December 31, 2021		75,287,063		76,870,595		(261,223)

Schedule of non-controlling interests

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Non-controlling Interests
​	​	Ownership %			​	​	​	Shareholders’ Equity			​	​	​	Income
​	​	​	​	​	​	​	​	December	​	December	​	December	​	December	​	December	​	December
Details		2023		2022		2021		2023		2022		2021		2023		2022		2021
​	​	​	​	​	​	​	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$
Embotelladora del Atlántico S.A.		0.0171		0.0171		0.0171		23,516		36,451		33,794		4,067	​	6,410	​	3,463
Andina Empaques Argentina S.A.		0.0209		0.0209		0.0209		2,735		4,346		3,761		(243)	​	(5)	​	326
Paraguay Refrescos S.A.		2.1697		2.1697		2.1697		6,421,855		6,177,360		6,331,726		1,023,763	​	988,416	​	885,010
Vital S.A.		35.0000		35.0000		35.0000		9,518,527		8,848,927		8,056,551		579,391	​	923,228	​	499,923
Vital Aguas S.A.		33.5000		33.5000		33.5000		2,391,066		2,216,115		2,041,837		168,407	​	198,195	​	130,522
Envases Central S.A.		40.7300		40.7300		40.7300		7,491,638		6,669,936		5,738,008		758,514	​	999,807	​	750,192
Re-Ciclar S.A.*	​	40.0000	​	40.0000	​	40.0000	​	8,845,550	​	4,189,373	​	3,064,078	​	536,178	​	(154,706)	​	64,082
Total								34,694,887		28,142,508		25,269,755		3,070,077	​	2,961,345	​	2,333,518

Schedule of subsidiaries financial information

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

​

Re-Ciclar

​

​

S.A.

​

S.A.

​

S.A.

​

S.A

S.A.

​

Central S.A.

​

S.A.

December 31,2023

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

Total current assets

79,240,262

9,149,013

81,710,657

29,670,457

​

7,064,594

20,446,648

6,613,813

Total non-current assets

186,371,255

9,397,856

277,112,895

19,914,658

​

5,272,662

21,015,727

26,500,107

Total current liabilities

105,077,757

4,907,443

44,297,696

20,549,744

​

5,061,919

16,775,490

1,596,354

Total non-current liabilities

22,626,937

561,677

18,552,180

1,839,580

​

137,827

6,293,557

9,403,691

Net sales

445,970,004

22,146,635

223,840,648

80,683,367

​

22,338,380

92,778,313

—

Net Income

23,848,440

(1,388,032)

47,183,699

1,655,403

​

502,706

1,862,293

1,340,445

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

​

Re-Ciclar

​

​

S.A.

​

S.A.

​

S.A.

​

S.A

S.A.

​

Central S.A.

​

S.A.

December 31,2022

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

Total current assets

132,214,927

​

16,481,794

72,297,644

27,190,771

​

7,326,742

22,918,372

14,595,558

Total non-current assets

243,866,619

​

11,897,459

269,314,097

19,346,711

​

5,516,881

22,057,335

5,626,492

Total current liabilities

138,653,369

​

6,679,478

40,454,954

20,026,609

​

6,073,685

21,712,326

382,408

Total non-current liabilities

23,668,595

​

915,427

16,451,513

1,228,226

​

154,669

6,887,495

9,366,211

Net sales

664,003,032

​

37,915,166

212,339,131

85,067,864

​

22,026,721

100,227,739

—

Net Income

37,589,788

​

(25,095)

45,554,603

2,637,795

​

591,626

2,454,710

(386,764)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

​

Re-Ciclar

​

​

S.A.

​

S.A.

​

S.A.

​

S.A

S.A.

​

Central S.A.

​

S.A.

December 31,2021

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

Total current assets

107,589,399

13,197,912

64,121,536

25,441,586

​

5,575,990

17,976,170

4,135,677

Total non-current assets

209,051,488

11,865,984

279,148,198

16,832,859

​

5,789,335

20,945,892

3,560,269

Total current liabilities

98,942,717

6,210,788

34,207,817

17,498,997

​

4,934,841

20,091,524

35,751

Total non-current liabilities

19,520,634

868,253

17,242,154

1,756,730

​

335,449

4,742,707

-

Net sales

517,466,510

30,750,914

169,216,180

64,513,412

​

16,005,176

77,475,816

-

Net Income

20,307,709

1,558,476

40,788,801

1,428,350

​

389,619

1,841,867

160,195

Schedule of earnings per share

​

​	​	​	​	​	​	​
Earnings per share	​	12.31.2023
​		SERIES A		SERIES B		TOTAL
Net income attributable to owners of the parent (CLP 000’s)		81,639,457	​	89,801,954	​	171,441,410
Weighted average number of shares		473,289,301	​	473,281,303	​	946,570,604
Earnings per basic and diluted share (CLP)		172.49	​	189.74	​	181.12

​

​	​	​	​	​	​	​
Earnings per share	​	12.31.2022
​		SERIES A		SERIES B		TOTAL
Net income attributable to owners of the parent (CLP 000’s)		59,761,287	​	65,736,355	​	125,497,642
Weighted average number of shares		473,289,301	​	473,281,303	​	946,570,604
Earnings per basic and diluted share (CLP)		126.27	​	138.89	​	132.58

​

​

​	​	​	​	​	​	​
Earnings per share		12.31.2021			​	​
​		SERIES A		SERIES B		TOTAL
Net income attributable to owners of the parent (CLP 000’s)	​	73,666,409		81,031,741		154,698,150
Weighted average number of shares	​	473,289,301		473,281,303		946,570,604
Earnings per basic and diluted share (CLP)	​	155.65		171.21		163.43

​

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