ANDINA BOTTLING CO INC
For the period ended Aug 7, 2026. Filed Aug 7, 2026.
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Aug 7, 2026 · Filed Aug 7, 2026
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6-K 1 tm2622459d1_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 2026
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
Consolidated Interim Financial Statements
EMBOTELLADORA ANDINA S.A. AND SUBSIDIARIES
Santiago, Chile
June 30, 2026 and December 31, 2025
Consolidated Interim Financial Statements June 30, 2026 (non-audited) and December 31, 2025
INDEPENDENT AUDITOR’S REVIEW REPORT
(A free translation from the original in Spanish)
Santiago, July 28, 2026
To the Shareholders and Directors
Embotelladora Andina S.A.
Introduction
We have reviewed the accompanying consolidated interim statement of financial position of Embotelladora Andina S.A. and subsidiaries as of June 30, 2026, and the related consolidated interim statement of income by function and comprehensive income for the three and six-months periods then ended and the consolidated interim statement of changes in equity and statement of direct cash flows for the six month period then ended, and the notes to the consolidated interim financial statements, including material accounting policy information. Management is responsible for the preparation and fair presentation of the consolidated interim financial statements in accordance with IAS 34 "Interim Financial Reporting" incorporated into the Accounting Standards of the International Financial Reporting Standards ("IFRS Accounting Standards"). Our responsibility is to express a conclusion on the consolidated interim financial statements based on our review.
Scope of review
We conducted our review in accordance with Standard on Review Engagements 2410, 'Review of interim financial information performed by the independent auditor of the entity'. A review of interim financial statements consists of making inquiries, primarily 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 Chilean Generally Accepted Auditing Standard 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 consolidated interim financial statements do not present fairly, in all material respects, the financial position of the entity as of June 30, 2026, the results of its operations for the three and six month periods then ended and its cash flows for the six month period then ended in accordance with IAS 34 “Interim Financial Reporting” as incorporated into the IFRS Accounting Standards.
Sergio Tubío L. RUT: 21.175.581-4
Consolidated Financial Statements
| I. | Consolidated Interim Statements of Financial Position as of June 30, 2026 (non-audited) and December 31, 2025 | 1 |
|---|---|---|
| II. | Consolidated Interim Statements of Income by Function (non-audited) | 3 |
| III. | Consolidated Interim Statements of Comprehensive Income (non-audited) | 4 |
| IV. | Consolidated Interim Statements of Changes in Equity (non-audited) | 5 |
| V. | Consolidated Interim Statements of Direct Cash Flows (non-audited) | 6 |
| VI. | Notes to the Consolidated Interim Financial Statements | 7 |
| 1 – Corporate Information | 7 |
|---|---|
| 2 – Basis Of Presentation Of The Consolidated Financial Statements And Application Of Accounting Criteria | 8 |
| 3 – Financial Reporting By Segment Reporting | 29 |
| 4 – Cash And Cash Equivalents | 32 |
| 5 – Other Current And Non-Current Financial Assets | 32 |
| 6 – Other Current And Non-Current Non-Financial Assets | 33 |
| 7 – Trade Accounts And Other Accounts Receivable | 34 |
| 8 – Inventories | 35 |
| 9 – Tax Assets And Liabilities | 36 |
| 10 – Income Tax, Deferred Taxes, And Other Taxes | 36 |
| 11 – Property, Plant, And Equipment | 39 |
| 12 – Related Parties | 42 |
| 13 – Current And Non-Current Employee Benefits | 44 |
| 14 – Investments In Associates Accounted For Using The Equity Method | 46 |
| 15 – Intangible Assets Other Than Goodwill | 48 |
| 16 – Goodwill | 50 |
| 17 – Other Current And Non-Current Financial Liabilities | 50 |
| 18 – Trade And Other Accounts Payable | 60 |
| 19 – Other Provisions Current And Non-Current | 60 |
| 20 – Other Non-Financial Liabilities | 61 |
| 21 – Equity | 61 |
| 22 – Derivative Assets And Liabilities | 65 |
| 23 – Litigation And Contingencies | 68 |
| 24 – Financial Risk Management | 72 |
| 25 – Revenue From Ordinary Activities | 76 |
| 26 – Expenses By Nature | 76 |
| 27 – Other Income | 76 |
| 28 – Other Expenses By Function | 77 |
| 29 – Financial Income And Expenses | 77 |
| 30 – Exchange Differences | 77 |
| 31 – Local And Foreign Currency | 78 |
| 32 – Environment (Non-Audited) | 82 |
| 33 – Subsequent Events | 82 |
| Appendix I | 83 |
Additional Information Required by the Financial Market Commission (CMF) on Suppliers and Other Accounts Payable
Consolidated Financial Statements
June 30, 2026 and December 31, 2025
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