AKO Stock Price, News & Analysis

AKO refers to securities of Embotelladora Andina S.A., also identified in English as Andina Bottling Company, Inc. According to its SEC filings, Embotelladora Andina S.A. is a foreign issuer that reports to the U.S. Securities and Exchange Commission under the Exchange Act using Form 20-F and Form 6-K. The company is based in Santiago, Chile, where its principal executive offices are located. Its consolidated financial statements are prepared under International Financial Reporting Standards (IFRS), including IAS 34 for interim reporting, and are presented in Chilean pesos.

Embotelladora Andina S.A. files consolidated financial statements that include the parent company and its subsidiaries. These filings provide detailed information on assets, liabilities, equity, income, expenses, cash flows, and segment reporting. The company discloses interim consolidated financial statements as of various dates, together with notes that describe its accounting policies, segment information, financial risk management, related-party transactions, employee benefits, provisions, and tax positions.

Corporate identity and reporting framework

In its SEC reports, the registrant identifies itself as Embotelladora Andina S.A. with Andina Bottling Company, Inc. as the English translation of its name. The filings indicate that the company is subject to the reporting requirements of the Securities Exchange Act of 1934 and uses Form 20-F as its annual report format. Interim information is furnished on Form 6-K, which often includes consolidated financial statements and material event disclosures such as dividend declarations.

The company’s financial statements are accompanied by independent auditor review reports for interim periods and audit opinions for annual periods. These reports describe the application of IFRS and Chilean generally accepted auditing standards, and confirm that the financial information is presented fairly in all material respects, based on the scope of the review or audit described.

Consolidated financial structure

Embotelladora Andina S.A. presents a detailed balance sheet structure in its filings. On the asset side, the company discloses current assets such as cash and cash equivalents, other financial assets, other non-financial assets, trade and other accounts receivable, accounts receivable from related entities, inventories, and current tax assets. Non-current assets include other financial assets, other non-financial assets, trade and other accounts receivable, accounts receivable from related entities, investments accounted for using the equity method, intangible assets other than goodwill, goodwill, property, plant and equipment, and deferred tax assets.

On the liability side, the company reports current and non-current financial liabilities, trade and other accounts payable, accounts payable to related entities, provisions, tax liabilities, employee benefit obligations, deferred tax liabilities, and other non-financial liabilities. Equity is broken down into issued capital, retained earnings, and other reserves, with a clear distinction between equity attributable to owners of the parent and non-controlling interests.

Income statement and comprehensive income

The consolidated statements of income by function in the SEC filings show net sales, cost of sales, gross profit, distribution expenses, administrative expenses, other income, other expenses by function, financial income, financial costs, share of profit or loss of investments accounted for using the equity method, foreign exchange differences, and income by indexation units. The company also reports net income before income taxes, income tax expense, and net income, with a breakdown between the portion attributable to owners of the controller and non-controlling interests.

The statements of comprehensive income extend beyond net income to include other comprehensive income items. These cover actuarial gains or losses on defined benefit plans, exchange rate translation differences, cash flow hedge results, and the related income tax effects. The filings present total comprehensive income and attribute it between controlling and non-controlling interests.

Equity movements and cash flows

Embotelladora Andina S.A. also discloses consolidated statements of changes in equity, which track movements in issued capital, reserves (including exchange differences on translation, cash flow hedge reserves, actuarial gains or losses, and other reserves), and retained earnings over the reporting period. These statements show how net income, other comprehensive income, dividends, and other equity adjustments affect total equity.

The company provides consolidated statements of direct cash flows for interim periods, detailing cash flows from operating, investing, and financing activities. These statements, together with the notes on cash and cash equivalents and financial liabilities, help readers understand the company’s liquidity and financing structure as presented in the filings.

Dividends and material events

Several Form 6-K filings describe material events related to dividend distributions. The company reports that its Board of Directors, acting under authorization from a Regular Shareholders’ Meeting, has agreed to distribute interim dividends on its Series A and Series B shares. The filings specify the dividend amounts per share in Chilean pesos, the fiscal year from which the dividends are drawn, the payment date, and the closing of the shareholders’ registry prior to payment. These disclosures illustrate how Embotelladora Andina S.A. communicates decisions affecting shareholders through official channels.

Financial reporting topics covered in the notes

The notes to the consolidated financial statements, as listed in the SEC filings, cover a broad range of topics, including:

• Corporate information and basis of presentation of the consolidated financial statements
• Segment reporting and financial reporting by segment
• Cash and cash equivalents, other financial assets, and other non-financial assets
• Trade accounts and other accounts receivable, and inventories
• Tax assets and liabilities, income tax, deferred taxes, and other taxes
• Property, plant and equipment, intangible assets other than goodwill, and goodwill
• Related-party transactions and balances
• Current and non-current employee benefits
• Investments in associates accounted for using the equity method
• Other provisions and other non-financial liabilities
• Equity, derivative assets and liabilities, and financial risk management
• Litigation and contingencies
• Expenses by nature, other income, and other expenses by function
• Financial income and expenses, exchange differences, and local and foreign currency
• Environmental information and subsequent events

These topics demonstrate the breadth of information Embotelladora Andina S.A. provides through its SEC filings, allowing investors and analysts to review the company’s financial position, performance, and risk disclosures as presented under IFRS.

Use of AKO information on Stock Titan

On Stock Titan, the AKO overview page aggregates this regulatory and financial information into a single reference point. By drawing on the company’s Form 20-F annual reports, Form 6-K current reports, and associated financial statements, the page helps users understand how Embotelladora Andina S.A. presents its business, capital structure, and shareholder-related decisions in official documents. Because the content is based on filed information, it reflects the company’s own descriptions and disclosures rather than speculative commentary.