v3.26.1
BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA (Tables)
12 Months Ended
Dec. 31, 2025
BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA  
Schedule of the list of subsidiaries included in the consolidation

Ownership interest (%)

12.31.2025

12.31.2024

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

 

99.0

 

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

 

50.0

 

65.0

 

15.0

 

50.00

 

65.0

* As of December 31, 2025, Red de Transportes Comerciales Ltda. is in the process of closing its economic and tax activities. As of May 9, 2025, Embotelladora Andina S.A. absorbed its operations

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

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

Date

  ​ ​ ​

USD

  ​ ​ ​

BRL

  ​ ​ ​

(*) ARS

  ​ ​ ​

PGY

12.31.2025

907.13

164.86

0.62

0.138

12.31.2024

996.46

160.92

0.97

0.127

12.31.2023

877.12

181.17

1.08

0.120

(*) For the translation of Argentine figures, closing rates (not average) are used, as described in Note 2.5.2 b.

Schedule of exchange rates calculated using average rates

Date

  ​ ​ ​

USD

  ​ ​ ​

BRL

  ​ ​ ​

PGY

12.31.2025

950.87

170.32

0.126

12.31.2024

 

944.20

175.86

0.124

12.31.2023

 

839.92

 

168.31

 

0.115

Schedule of estimated useful lives by asset category

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

2025 Discount 

2024 Discount 

 

  ​ ​ ​

rates

  ​ ​ ​

rates

 

Argentina

 

21.3

%  

21.2

%

Chile

 

7.7

%  

9.3

%

Brazil

 

15.8

%  

10.4

%

Paraguay

 

12.6

%  

11.0

%

Schedule of effects of the exchange rates on the balance sheet accounts

Exchange 

Equity ARS as of 

Equity conversion 

Equity conversion as of January 1, 2025

  ​ ​ ​

USD/CLP

  ​ ​ ​

USD/ARS

  ​ ​ ​

rate

  ​ ​ ​

December 31, 2024

  ​ ​ ​

in ThCh$

Official dollar

 

996.46

 

1,032.00

 

0.97

 

344,114,442,067

 

332,263,829

CCL dollar as of January 1

 

996.46

 

1,186.93

 

0.84

 

344,114,442,067

 

288,893,428

Change in ending balance initial conversion equity 01.01.2025

 

  ​

 

  ​

 

  ​

 

  ​

 

43,370,401