UNITED BREWERIES CO INC

For the period ended Jun 30, 2026. Filed Aug 6, 2026.

About this filing

What a company based outside the US has published at home or sent to its shareholders. It is how many foreign companies share results and news between annual reports.

Jun 30, 2026 · Filed Aug 6, 2026

Use the contents to explore the available documents and sections.

CCU$10.84+0.6%Stored close · as of Nov 6, 2026

See the whole filing, with its images and exhibits

Contents

Cover page

Show cover page

6-K 1 ccufs2q26_6k.htm 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 15d-16 of the

Securities Exchange Act of 1934

**COMPAÑÍA CERVECERÍAS UNIDAS S.A.

**(Exact name of Registrant as specified in its charter)

**UNITED BREWERIES COMPANY, INC.

**(Translation of Registrant’s name into English)

Republic of Chile

(Jurisdiction of incorporation or organization)

Vitacura 2670, 23 rdfloor, Santiago, Chile

(Address of principal executive offices)

Securities registered or to be registered pursuant to section 12(b) of the Act.

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

Form 20-FXForm 40-F ___

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

Yes ___ No X

COMPAÑÍA CERVECERÍAS UNIDAS S.A. AND SUBSIDIARIES Interim CONSOLIDATED FINANCIAL STATEMENTS (Figures expressed in thousands of Chilean pesos) As of and for the six months period ended June 30, 2026

INDEX

INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Assets)	3
INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Liabilities and equity)	4
INTERIM CONSOLIDATED STATEMENTS OF INCOME	5
INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	6
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY	7
INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS	8
Note 1 General Information	9
Note 2 Summary of material accounting policies	19
2.1 Basis of preparation	19
2.2 Basis of consolidation	19
2.3 Financial information as per operating segments	20
2.4 Foreign currency and adjustment units	21
2.5 Cash and cash equivalents	24
2.6 Other financial assets	24
2.7 Financial instruments	24
2.8 Financial asset impairment	26
2.9 Inventories	27
2.10 Current biological assets	27
2.11 Other non-financial assets	27
2.12 Property, plant and equipment	27
2.13 Leases	28
2.14 Investment properties assets	28
2.15 Intangible assets other than goodwill	28
2.16 Goodwill	29
2.17 Impairment of non-financial assets other than goodwill	29
2.18 Non-current assets of disposal groups classified as held for sale	30
2.19 Income taxes	30
2.20 Employees benefits	30
2.21 Provisions	31
2.22 Revenue recognition	31
2.23 Commercial agreements with distributors and supermarket chains	32
2.24 Cost of sales of products	32
2.25 Other incomes by function	32
2.26 Other expenses by function	32
2.27 Distribution expenses	32
2.28 Administrative expenses	32
2.29 Environment liabilities	32
Note 3 Estimates and application of professional judgment	33
Note 4 Accounting changes	33
Note 5 Risk Administration	34
Note 6 Financial Information as per operating segments	40
Note 7 Financial Instruments	46
Note 8 Cash and cash equivalents	53
Note 9 Other non-financial assets	57
Note 10 Trade and other receivables	58
Note 11 Accounts and transactions with related parties	61

Note 12 Inventories	73
Note 13 Biological assets	74
Note 14 Non-current assets of disposal groups classified as held for sale	75
Note 15 Business Combinations	75
Note 16 Investments accounted for using equity method	76
Note 17 Intangible assets other than goodwill	79
Note 18 Goodwill	81
Note 19 Property, plant and equipment	84
Note 20 Investment Property	86
Note 21 Other financial liabilities	87
Note 22 Right of use assets and Lease liabilities	100
Note 23 Trade and other payables	106
Note 24 Other provisions	106
Note 25 Income taxes	107
Note 26 Employee Benefits	111
Note 27 Other non-financial liabilities	114
Note 28 Common Shareholders’ Equity	114
Note 29 Non-controlling Interests	119
Note 30 Nature of cost and expense	121
Note 31 Other income by function	121
Note 32 Other Gains (Losses)	122
Note 33 Financial results	122
Note 34 Effects of changes in currency exchange rate	123
Note 35 Contingencies and Commitments	127
Note 36 Subsequent Events	130

Compañía Cervecerías Unidas S.A. and subsidiaries Interim Consolidated Statements of Financial Position (Figures expressed in thousands of Chilean pesos)

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.