UNITED BREWERIES CO INC

For the period ended Sep 30, 2026. Filed Nov 5, 2026.

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Sep 30, 2026 · Filed Nov 5, 2026

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6-K 1 ccufs3q26_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 nine-months period ended September 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	20
2.3 Financial information as per operating segments	21
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	27
2.9 Inventories	27
2.10 Current biological assets	28
2.11 Other non-financial assets	28
2.12 Property, plant and equipment	28
2.13 Leases	29
2.14 Investment properties assets	29
2.15 Intangible assets other than goodwill	29
2.16 Goodwill	30
2.17 Impairment of non-financial assets other than goodwill	30
2.18 Non-current assets of disposal groups classified as held for sale	31
2.19 Income taxes	31
2.20 Employees benefits	31
2.21 Provisions	32
2.22 Revenue recognition	32
2.23 Commercial agreements with distributors and supermarket chains	32
2.24 Cost of sales of products	33
2.25 Other incomes by function	33
2.26 Other expenses by function	33
2.27 Distribution expenses	33
2.28 Administrative expenses	33
2.29 Environment liabilities	33
Note 3 Estimates and application of professional judgment	34
Note 4 Accounting changes	34
Note 5 Risk Administration	35
Note 6 Financial Information as per operating segments	41
Note 7 Financial Instruments	47
Note 8 Cash and cash equivalents	54
Note 9 Other non-financial assets	59
Note 10 Trade and other receivables	60
Note 11 Accounts and transactions with related parties	62

Note 12 Inventories	74
Note 13 Biological assets	75
Note 14 Non-current assets of disposal groups classified as held for sale	76
Note 15 Business Combinations	76
Note 16 Investments accounted for using equity method	77
Note 17 Intangible assets other than goodwill	80
Note 18 Goodwill	82
Note 19 Property, plant and equipment	85
Note 20 Investment Property	87
Note 21 Other financial liabilities	88
Note 22 Right of use assets and Lease liabilities	100
Note 23 Trade and other payables	107
Note 24 Other provisions	107
Note 25 Income taxes	108
Note 26 Employee Benefits	112
Note 27 Other non-financial liabilities	115
Note 28 Common Shareholders’ Equity	115
Note 29 Non-controlling Interests	120
Note 30 Nature of cost and expense	122
Note 31 Other income by function	122
Note 32 Other Gains (Losses)	123
Note 33 Financial results	123
Note 34 Effects of changes in currency exchange rate	124
Note 35 Contingencies and Commitments	128
Note 36 Subsequent Events	131

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

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