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EQUITY (Tables)

12 Months Ended

Dec. 31, 2024

EQUITY

Schedule of number of shares

​

​	​	​	​	​
​	​	Number of subscribed, paid-in and voting shares
Series		2024		2023
A		473,289,301		473,289,301
B		473,281,303		473,281,303

Schedule of equity

​

​	​	​	​	​
​	​	Paid-in and subscribed capital
Series		2024		2023
​		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
04.13.2022		04.26.2022	​	Final	​	Retained 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		Retained 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	​	01.25.2023	​	Interim	​	2023 Earnings	​	32.00	​	35.20
04.25.2024	​	05.23.2024	​	Final	​	Retained Earnings	​	32.00	​	35.20
04.25.2024	​	05.30.2024	​	Final	​	Retained Earnings	​	30.00	​	33.00
07.31.2024	​	08.14.2024	​	Interim	​	2024 Earnings	​	32.00	​	35.20
09.25.2024		10.25.2024		Interim		2024 Earnings		32.00		35.20
12.19.2024		01.31.2025		Interim		2024 Earnings		141.00		155.10

Schedule of other reserves

​

​	​	​	​	​	​	​
Concept		12.31.2024		12.31.2023		12.31.2022
​		ThCh$		ThCh$		ThCh$
Polar acquisition		421,701,520		421,701,520	​	421,701,520
Foreign currency translation reserves		(599,259,259)		(556,832,899)	​	(495,483,366)
Cash flow hedge reserve		(11,879,833)		(24,064,386)	​	(62,344,501)
Reserve for employee benefit actuarial gains or losses		(8,087,069)		(6,013,183)	​	(7,776,316)
Legal and statutory reserves		5,435,538		5,435,538	​	5,435,538
Other	​	6,014,568	​	6,014,568	​	6,014,568
Total		(186,074,535)		(153,758,842)	​	(132,452,557)

Schedule of foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2024		12.31.2023		12.31.2022
​		ThCh$		ThCh$		ThCh$
Brazil		(149,362,866)		(106,141,988)		(140,762,397)
Argentina		(481,188,361)		(464,946,783)		(360,988,849)
Paraguay		31,291,968		14,255,872		6,267,880
Total		(599,259,259)		(556,832,899)		(495,483,366)

Schedule of movement in foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2024		12.31.2023		12.31.2022
​		ThCh$		ThCh$		ThCh$
Brazil		(43,220,877)		34,620,409		26,684,992
Argentina		(16,241,578)		(103,957,934)		(66,292,621)
Paraguay		17,036,095		7,987,992		(14,295,649)
Total		(42,426,360)		(61,349,533)		(53,903,278)

Schedule of consolidated statements of comprehensive income

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2024		Balance		Tax		Net Balance
​	​	ThCh$	​	ThCh$	​	ThCh$
Cash Flow for hedge (1)		19,166,716		(6,978,956)		12,187,760
Exchange rate translation differences (1)		(71,165,622)		29,114,514		(42,051,108)
Benefit related to defined benefit plans		(2,865,423)		773,664		(2,091,759)
Total Comprehensive income as of December 31, 2024		(54,864,329)		22,909,222		(31,955,107)

​

​	​	​	​	​	​	​
​	​	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, 2023		(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)

(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, 2024:	​	Hedge	​	Differences	​	benefit plans
​		ThCh$		ThCh$		ThCh$
Increase (decrease)		19,232,249	​	(71,165,622)	​	(5,256,508)
Deferred taxes		(7,047,696)	​	29,114,514	​	1,419,257
Reclassification to the result by function		3,207	​	—	​	—
Remeasurement of defined benefit plan	​	—	​	—	​	1,745,492
Total Changes in Equity		12,187,760	​	(42,051,108)	​	(2,091,759)
Equity attributable to owners of the parent	​	12,184,553	​	(42,426,360)	​	(2,073,886)
Non-Controlling interests		3,207	​	375,252	​	(17,873)
Total Changes in equity as of December 31, 2024		12,187,760	​	(42,051,108)	​	(2,091,759)

​

​	​	​	​	​	​	​
​		​		​		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)

Schedule of non-controlling interests

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Non-controlling Interests
​	​	Ownership %					​	Shareholders’ Equity					​	Income
​	​	​	​	​	​	​	​	December	​	December	​	December	​	December	​	December	​	December
Details		2024		2023		2022		2024		2023		2022		2024		2023		2022
​	​	​	​	​	​	​	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$
Embotelladora del Atlántico S.A.		0.0171		0.0171		0.0171		52,055		23,516		36,451		6,524	​	4,067	​	6,410
Andina Empaques Argentina S.A.		0.0209		0.0209		0.0209		5,645		2,735		4,346		284	​	(243)	​	(5)
Paraguay Refrescos S.A.		2.1697		2.1697		2.1697		6,674,645		6,421,855		6,177,360		1,293,004	​	1,023,763	​	988,416
Vital S.A.		35.0000		35.0000		35.0000		10,065,265		9,518,527		8,848,927		556,347	​	579,391	​	923,228
Vital Aguas S.A.		33.5000		33.5000		33.5000		4,883,451		2,391,066		2,216,115		147,033	​	168,407	​	198,195
Envases Central S.A.		40.7300		40.7300		40.7300		8,286,374		7,491,638		6,669,936		803,205	​	758,514	​	999,807
Re-Ciclar S.A.*	​	40.0000	​	40.0000	​	40.0000	​	8,020,393	​	8,845,550	​	4,189,373	​	(825,156)	​	536,178	​	(154,706)
Total								37,987,828		34,694,887		28,142,508		1,981,241	​	3,070,077	​	2,961,345

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, 2024

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

​

ThCh$

Total current assets

161,902,977

14,204,112

85,774,550

28,559,446

​

7,329,622

25,574,823

4,908,214

Total non-current assets

374,554,073

18,410,878

294,746,275

18,428,555

​

12,538,543

20,148,227

37,673,531

Total current liabilities

183,500,071

4,213,859

53,232,081

16,484,508

​

5,130,820

23,353,945

1,503,047

Total non-current liabilities

47,687,552

1,406,730

19,664,352

1,745,594

​

159,880

2,024,550

1,027,715

Net sales

779,373,515

34,201,434

282,065,004

84,410,998

​

3,915,820

99,079,582

913,462

Net Income

38,261,377

1,610,079

59,592,621

1,589,562

​

438,904

1,972,017

(2,070,392)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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)

Schedule of earnings per share

​

​	​	​	​	​	​	​
Earnings per share	​	12.31.2024
​		SERIES A		SERIES B		TOTAL
Net income attributable to owners of the parent (CLP 000’s)		110,792,786	​	121,870,098	​	232,662,884
Weighted average number of shares		473,289,301	​	473,281,303	​	946,570,604
Earnings per basic and diluted share (CLP)		234.09	​	257.50	​	245.80

​

​	​	​	​	​	​	​
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	​	89,801,953	​	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

​

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