| Schedule of composition of inventories |
| | | | | Description | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | Raw materials (1) | | 127,485,242 | | 132,404,864 | Finished products | | 128,636,733 | | 121,326,380 | Spare parts and other production supplies | | 39,602,883 | | 39,296,081 | Work in progress | | 266,951 | | 378,573 | Other inventories | | 13,085,031 | | 10,742,769 | Provision for obsolescence (2) | | (4,526,231) | | (4,177,758) | Total | | 304,550,609 | | 299,970,909 |
The cost of inventories recognized as cost of sales as of December 31, 2025 and 2024 amounts to ThCh$ 1,642,483,000 and ThCh$ 1,584,826,536, respectively. | (1) | Approximately 80% consists of concentrate and sweeteners used in the preparation of beverages, as well as caps and PET supplies used in product packaging. |
| (2) | The obsolescence provision relates mainly to the obsolescence of spare parts classified as inventory and, to a lesser extent, finished products and raw materials. The general rule is to provision all multifunctional spare parts with no turnover in the last four years prior to the technical analysis to adjust the provision. In the case of raw materials and finished products, the obsolescence provision is determined according to their expiration date. |
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