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BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA (Tables)

12 Months Ended

Dec. 31, 2024

BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA

Schedule of the list of subsidiaries included in the consolidation

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Ownership interest
​	​	​	​	12.31.2024					​	12.31.2023
Taxpayer ID		Company Name		Direct		Indirect		Total		Direct		Indirect		Total
96.842.970-1		Andina Bottling Investments S.A.		99.94		0.06		100.0		99.94		0.06		100.0
96.972.760-9		Andina Bottling Investments Dos S.A.		64.42		35.58		100.0		64.42		35.58		100.0
Foreign		Andina Empaques Argentina S.A.		—		99.98		99.98		—		99.98		99.98
96.836.750-1		Andina Inversiones Societarias S.A.		100.0		—		100.0		100.0		—		100.0
76.070.406-7		Embotelladora Andina Chile S.A.		99.99		0.01		100.0		99.99		0.01		100.0
Foreign		Embotelladora del Atlántico S.A.		0.92		99.07		99.99		0.92		99.07		99.99
96.705.990-0		Envases Central S.A.		59.27		—		59.27		59.27		—		59.27
Foreign		Paraguay Refrescos S.A.		0.08		97.75		97.83		0.08		97.75		97.83
76.276.604-3		Red de Transportes Comerciales Ltda.		99.85		0.15		100.0		99.85		0.15		100.0
77.427.659-9	​	Re-Ciclar S.A.	​	60.00	​	—	​	60.00	​	60.00	​	—	​	60.00
Foreign		Rio de Janeiro Refrescos Ltda.		—		99.99		99.99		—		99.99		99.99
78.536.950-5		Servicios Multivending Ltda.		99.9		0.10		100.0		99.9		0.10		100.0
78.861.790-9		Transportes Andina Refrescos Ltda.		99.9		0.01		100.0		99.9		0.01		100.0
96.928.520-7		Transportes Polar S.A.		99.9		0.01		100.0		99.9		0.01		100.0
76.389.720-6		Vital Aguas S.A.		66.5		—		66.5		66.5		—		66.5
93.899.000-k		VJ S.A.		15.0		50.00		65.0		15.0		50.00		65.0

Schedule of companies that have a functional currency different from the presentation currency of the parent company

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Company		Functional Currency
Embotelladora del Atlántico	​	Argentine Peso (ARS)
Embotelladora Andina	​	Chilean Peso (CLP)
Paraguay Refrescos	​	Paraguayan Guaraní (PYG)
Rio de Janeiro Refrescos	​	Brazil Real (BRL)

Schedule of exchange rates regarding the Chilean peso in effect at the end of each period

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​	​	​	​	​	​	​	​	​
Date		USD		BRL		(*) ARS		PYG
12.31.2024	​	996.46	​	160.92	​	0.97	​	0.127
12.31.2023	​	877.12	​	181.17	​	1.08	​	0.120
12.31.2022	​	855.86	​	164.03	​	4.83	​	0.116

Schedule of exchange rates calculated using average rates

​

​	​	​	​	​	​	​
Date		USD		BRL		PYG
12.31.2024	​	944.20	​	175.86	​	0.124
12.31.2023		839.92		168.31		0.115
12.31.2022		873.28		169.16		0.125

Schedule of estimated useful lives by asset category

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​	​	​
Assets		Range in years
Buildings		15-80
Plant and equipment		5-20
Warehouse installations and accessories		10-50
Furniture and supplies		4-5
Motor vehicles		4-10
IT equipment	​	3-5
Other Property, plant and equipment		3-10
Bottles and containers		1-8

Schedule of discount rates applied in annual test to the level of risk of the CGU

​

​	​	​	​	​	​
​	​	2024 Discount	​	2023 Discount
​		rates		rates
Argentina		21.2	%	38.7	%
Chile		9.3	%	10.3	%
Brazil		10.4	%	11.2	%
Paraguay		11.0	%	12.0	%

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