ANDINA BOTTLING CO INC

6-K 1 tm2527116d1_6k.htm FORM 6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15b-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

June 2025

Date of Report (Date of Earliest Event Reported)

Embotelladora Andina S.A.

(Exact name of registrant as specified in its charter)

Andina Bottling Company, Inc.

(Translation of Registrant´s name into English)

Avda. Miraflores 9153

Renca

Santiago, Chile

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-Fx Form 40-F¨

Indicate by check mark if the Registrant is submitting this Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Indicate by check mark if the Registrant is submitting this Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Indicate by check mark whether the registrant by furnishing the information contained in this Form 6-K is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934

Interim Consolidated Financial Statements

EMBOTELLADORA ANDINA S.A. AND SUBSIDIARIES

Santiago, Chile

June 30, 2025 and December 31, 2024

Interim Consolidated Financial Statements June 30, 2025 (non-audited) and December 31, 2024

INDEPENDENT AUDITOR’S REVIEW REPORT

Santiago, July 29, 2025

To the Shareholders and Directors

Embotelladora Andina S.A.

Introduction

We have reviewed the accompanying consolidated statement of financial position of Embotelladora Andina S.A. and subsidiaries as of June 30, 2025, and the related consolidated statements of income by function and comprehensive income for the three- and six-month periods ended June 30, 2025, the consolidated statements of changes in equity and cash flows for the six-month period then ended, and the notes to the consolidated financial statements, including a summary of significant accounting policies. Management is responsible for the preparation and fair presentation of this interim consolidated financial information in accordance with IAS 34 ‘Interim Financial Reporting’ as incorporated in the International Financial Reporting Standards (IFRS). Our responsibility is to express a conclusion on this interim consolidated financial information based on our review.

Scope of the review

We conducted our review in accordance with International Standard on Review Engagements 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity.’ A review of interim financial information consists primarily of making inquiries of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Generally Accepted Auditing Standards in Chile and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial information does not present fairly, in all material respects, the consolidated financial position of the entity as of June 30, 2025, its results for the three- and six-month periods ended June 30, 2025, and its cash flows for the six-month period then ended, in accordance with IAS 34 ‘Interim Financial Reporting’ as incorporated in the IFRS Accounting Standards.

Other matters

The Association of Accountants of Chile (Colegio de Contadores de Chile A.G.) approved the full and unreserved adoption of the International Standards on Auditing (ISAs) issued by the IAASB as the Generally Accepted Auditing Standards in Chile for audits of financial statements prepared for periods beginning on or after January 1, 2025.

The audit of the consolidated financial statements of Embotelladora Andina S.A. and subsidiaries as of December 31, 2024, for which we issued an unmodified opinion dated January 28, 2025, includes the consolidated statement of financial position as of December 31, 2024, which is presented in the accompanying interim consolidated financial statements. The review of the interim consolidated financial statements of Embotelladora Andina S.A. and subsidiaries as of June 30, 2024, for which we issued an unmodified conclusion dated July 30, 2024, includes the interim consolidated statements of income by function and comprehensive income for the three- and six-month periods ended June 30, 2024, and the interim consolidated statements of changes in equity and cash flows for the six-month period then ended, which are presented for comparative purposes in the accompanying interim consolidated financial statements. Both the aforementioned review and audit were conducted in accordance with the Generally Accepted Auditing Standards in Chile in effect at those dates.

Sergio Tubío L. RUT: 21.175.581-4

Consolidated Financial Statements June 30, 2025 (non-audited) and December 31, 2024

Consolidated Financial Statements