v3.26.1
INVESTMENTS IN ASSOCIATES ACCOUNTED FOR USING THE EQUITY METHOD (Tables)
12 Months Ended
Dec. 31, 2025
INVESTMENTS IN ASSOCIATES ACCOUNTED FOR USING THE EQUITY METHOD  
Schedule of investments in associates using equity method of accounting

Currency

Investment value

Ownership interest

Tax ID

  ​ ​ ​

Name

  ​ ​ ​

Country

  ​ ​ ​

Function

  ​ ​ ​

12.31.2025

  ​ ​ ​

12.31.2024

  ​ ​ ​

12.31.2025

  ​ ​ ​

12.31.2024

 

86.881.400-4

 

Envases CMF S.A. (1)

 

Chile

 

CLP

 

21,528,332

21,243,928

50.00

%  

50.00

%

Foreign

Leão Alimentos e Bebidas Ltda. (2)

Brazil

BRL

12,300,684

10,874,632

10.26

%  

10.26

%  

Foreign

Kaik Participações Ltda. (2)

Brazil

BRL

477,422

448,687

11.32

%  

11.32

%  

Foreign

SRSA Participações Ltda.

Brazil

BRL

52,747

52,333

40.00

%  

40.00

%  

Foreign

Sorocaba Refrescos S.A.

Brazil

BRL

28,615,001

27,132,918

40.00

%  

40.00

%  

76.572.588.7

Coca-Cola del Valle New Ventures S.A.

Chile

CLP

24,113,685

25,440,212

35.00

%  

35.00

%  

Total

 

 

  ​

 

  ​

 

87,087,871

85,192,710

 

  ​

(1)In Envases CMF S.A., regardless of the ownership interest, it was determined that no controlling interest was held, only a significant influence, given that there was not a majority vote of the Board of Directors to make strategic business decisions.
(2)In these companies, regardless of the ownership interest, it has been defined that the Company has significant influence, given that it has the right to appoint directors.
Schedule of movement of investments in associates accounted for using the equity method

Description

  ​ ​ ​

12.31.2025

  ​ ​ ​

12.31.2024

ThCh$

ThCh$

Opening balance

 

85,192,710

91,799,267

Dividends declared

(2,494,325)

(2,363,400)

Share in operating income

3,558,989

4,549,733

Impairment of Coca-Cola del Valle New Ventures S.A.

(2,921,010)

Disposal of Trop Frutas do Brasil Ltda.

(840,815)

Other Increase (decrease) in investments in associates*

 

830,497

(5,031,065)

Final balance

 

87,087,871

85,192,710

*Mainly due to foreign currency exchange

Schedule of reconciliation of share of profit in investments in associates

Description

  ​ ​ ​

12.31.2025

  ​ ​ ​

12.31.2024

  ​ ​ ​

12.31.2023

ThCh$

ThCh$

ThCh$

Equity income from associates

 

3,558,989

1,628,723

3,145,106

Unrealized earnings from product inventory acquired from associates and not sold at the end of the period, which is presented as a discount in the respective asset account (containers and / or inventory)

(645,093)

(631,079)

(428,937)

Balance on income statement

 

2,913,896

997,644

2,716,169

Summary of financial information by associates

Envases CMF

Sorocaba Refrescos

Kaik Participaçōes

SRSA Participaçōes

Leão Alimentos e

Coca-Cola del Valle New

  ​ ​ ​

 S.A.

  ​ ​ ​

S.A.

  ​ ​ ​

Ltda.

  ​ ​ ​

Ltda.

  ​ ​ ​

Bebidas Ltda.

  ​ ​ ​

 Ventures, S.A.

  ​ ​ ​

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

Short-term assets

60,901,350

70,383,020

582,815

21,952

85,684,185

13,483,450

Long-term assets

54,211,400

96,984,310

3,963,771

306,906

41,030,182

73,608,982

Total assets

115,112,750

167,367,330

4,546,586

328,858

126,714,367

87,092,432

Short-term liabilities

44,173,639

21,500,843

582,815

198,025

20,083,787

6,033,729

Long-term liabilities

28,451,254

83,198,656

16,628,702

Total liabilities

72,624,893

104,699,499

582,815

198,025

36,712,489

6,033,729

Total equity

42,487,857

62,667,831

3,963,771

130,833

90,001,878

81,058,703

Total income from ordinary activities

90,421,340

86,359,384

281,868

74,385,141

31,221,732

Net income before tax

4,035,917

36,745,257

281,868

(1,942)

572,537

(2,026,410)

Net income after tax

3,315,123

9,742,049

281,868

(1,942)

(1,875,672)

739,916

Other comprehensive income

(3,129,495)

129,557

(92,311,743)

Total comprehensive income

3,315,123

6,612,554

281,868

127,615

(94,187,415)

739,916

Reporting date (See Note 2.3)

12.31.2024

11.30.2024

11.30.2024

11.30.2024

11.30.2024

11.30.2024