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INVESTMENTS IN ASSOCIATES ACCOUNTED FOR USING THE EQUITY METHOD (Tables) | 12 Months Ended
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Dec. 31, 2024
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 |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2024 |  | 12.31.2023 |
86.881.400-4 |  | Envases CMF S.A. (1) |  | Chile |  | CLP |  | 21,243,928 | ​ | 21,025,975 | ​ | 50.00 | % | 50.00 | %
Foreign | ​ | Leão Alimentos e Bebidas Ltda. (2) | ​ | Brazil | ​ | BRL | ​ | 10,874,632 | ​ | 10,636,778 | ​ | 10.26 | % | 10.26 | %
Foreign | ​ | Kaik Participações Ltda. (2) | ​ | Brazil | ​ | BRL | ​ | 448,687 | ​ | 1,551,253 | ​ | 11.32 | % | 11.32 | %
Foreign | ​ | SRSA Participações Ltda. | ​ | Brazil | ​ | BRL | ​ | 52,333 | ​ | 59,875 | ​ | 40.00 | % | 40.00 | %
Foreign | ​ | Sorocaba Refrescos S.A. | ​ | Brazil | ​ | BRL | ​ | 27,132,918 | ​ | 28,875,351 | ​ | 40.00 | % | 40.00 | %
Foreign | ​ | Trop Frutas do Brasil Ltda. (3) | ​ | Brazil | ​ | BRL | ​ | — | ​ | 885,062 | ​ | 0 | % | 6.10 | %
76.572.588.7 | ​ | Coca-Cola del Valle New Ventures S.A. | ​ | Chile | ​ | CLP | ​ | 25,440,212 | ​ | 28,764,973 | ​ | 35.00 | % | 35.00 | %
Total |  | ​ |  |  |  |  |  | 85,192,710 | ​ | 91,799,267 | ​ | ​ |  |  | ​
(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.
(3) | The interest held in Trop Frutas do Brasil Ltda. was disposed of in May 2024.
Schedule of movement of investments in associates accounted for using the equity method | ​
​ | ​ | ​ | ​ | ​
Description |  | 12.31.2024 |  | 12.31.2023
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | 91,799,267 | ​ | 92,344,598
Dividends declared | ​ | (2,363,400) | ​ | (6,232,958)
Share in operating income | ​ | 4,549,733 | ​ | 3,145,106
Impairment Trop Frutas do Brasil Ltda. | ​ | — | ​ | (1,615,050)
Impairment Coca-Cola del Valle New Ventures S.A. | ​ | (2,921,010) | ​ | —
Disposal of Trop Frutas do Brasil Ltda. | ​ | (840,815) | ​ | —
Other increase (decrease) in investments in associates* |  | (5,031,065) | ​ | 4,157,571
Ending balance |  | 85,192,710 | ​ | 91,799,267
*Mainly due to foreign exchange rates ​
Schedule of reconciliation of share of profit in investments in associates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Description |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Share in operating income |  | 1,628,723 | ​ | 3,145,106 | ​ | 2,118,728
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) | ​ | (631,079) | ​ | (428,937) | ​ | (568,767)
Amortization of premium paid on preferred stock CCDV S.A. |  | — | ​ | — | ​ | (140,892)
Income statement balance |  | 997,644 | ​ | 2,716,169 | ​ | 1,409,069
​
Summary of financial information by associates | The tables below reflect the amounts presented in the financial statements of the relevant associates and not the Company’s share of those amounts. At December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Envases CMF | ​ | Sorocaba Refrescos | ​ | Kaik Participações | ​ | SRSA Participações | ​ | Leão Alimentos e | ​ | Coca-Cola del Valle New
​ |  | S.A. |  | S.A. |  | Ltda. |  | Ltda. |  | Bebidas Ltda. |  | Ventures S.A.
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Short term assets | ​ | 60,901,350 | ​ | 70,383,020 | ​ | 582,815 | ​ | 21,952 | ​ | 85,684,185 | ​ | 13,483,450
Long term assets | ​ | 54,211,400 | ​ | 96,984,310 | ​ | 3,963,771 | ​ | 306,906 | ​ | 41,030,182 | ​ | 73,608,982
Total assets | ​ | 115,112,750 | ​ | 167,367,330 | ​ | 4,546,586 | ​ | 328,858 | ​ | 126,714,367 | ​ | 87,092,432
Short term liabilities | ​ | 44,173,639 | ​ | 21,500,843 | ​ | 582,815 | ​ | 198,025 | ​ | 20,083,787 | ​ | 6,033,729
Long term liabilities | ​ | 28,451,254 | ​ | 83,198,656 | ​ | — | ​ | — | ​ | 16,628,702 | ​ | —
Total liabilities | ​ | 72,624,893 | ​ | 104,699,499 | ​ | 582,815 | ​ | 198,025 | ​ | 36,712,489 | ​ | 6,033,729
Total Equity | ​ | 42,487,857 | ​ | 62,667,831 | ​ | 3,963,771 | ​ | 130,833 | ​ | 90,001,878 | ​ | 81,058,703
Total revenue from ordinary activities | ​ | 90,421,340 | ​ | 86,359,384 | ​ | 281,868 | ​ | — | ​ | 74,385,141 | ​ | 31,221,732
Net income before taxes | ​ | 4,035,917 | ​ | 36,745,257 | ​ | 281,868 | ​ | (1,942) | ​ | 572,537 | ​ | (2,026,410)
Net income after taxes | ​ | 3,315,123 | ​ | 9,742,049 | ​ | 281,868 | ​ | (1,942) | ​ | (1,875,672) | ​ | 739,916
Other comprehensive income | ​ | — | ​ | (3,129,495) | ​ | — | ​ | 129,557 | ​ | (92,311,743) | ​ | —
Total comprehensive income | ​ | 3,315,123 | ​ | 6,612,554 | ​ | 281,868 | ​ | 127,615 | ​ | (94,187,415) | ​ | 739,916
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reporting date (See Note 2.3) | ​ | 12.31.2024 | ​ | 11.30.2024 | ​ | 11.30.2024 | ​ | 11.30.2024 | ​ | 11.30.2024 | ​ | 11.30.2024
​ 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
​

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