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INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2024

INVENTORIES

Schedule of composition of inventories

​	​	​	​	​
Details		12.31.2024		12.31.2023
​	​	ThCh$	​	ThCh$
Raw materials (1)		132,404,864		90,992,931
Finished goods		121,326,380		115,591,443
Spare parts and supplies		39,296,081		26,527,656
Work in progress		378,573		194,686
Other inventories		10,742,769		6,012,077
Obsolescence provision (2)		(4,177,758)		(6,265,633)
Total		299,970,909		233,053,160

​

The cost of inventories recognized as cost of sales as of December 31, 2024 and 2023 amounts to ThCh$ 1,584,826,536 and ThCh$ 1,346,516,486, respectively.

(1) Approximately 80% is composed of concentrate and sweeteners used in the preparation of beverages, as well as caps and PET supplies used in the packaging of the product.

(2) The obsolescence provision is related mainly with the obsolescence of spare parts classified as inventories and to a lesser extent to finished products and raw materials. The general standard is to provision all those multi-functional spare parts without utility in rotation in the last four years prior to the technical analysis technical to adjust the provision. In the case of raw materials and finished products, the obsolescence provision is determined according to maturity.

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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