Embotelladora Andina S.A. (AKO) filed a Form 6-K with unaudited interim results. For the nine months ended September 30, 2025, net sales were ThCh$ 2,393,158,584, up from ThCh$ 2,210,479,090 a year earlier. Net income reached ThCh$ 168,746,694 versus ThCh$ 134,127,397, with earnings per share of 169.42 (Series A) and 186.36 (Series B), compared with 133.80 and 147.18. Gross profit was ThCh$ 923,975,453 and operating expenses reflected higher distribution and administrative costs.
Total assets were ThCh$ 3,384,485,757 (vs. ThCh$ 3,291,104,273 at December 31, 2024). Equity rose to ThCh$ 1,173,654,999 and current liabilities decreased to ThCh$ 699,474,986, while non-current liabilities increased to ThCh$ 1,511,355,772. Cash from operating activities was ThCh$ 246,705,608, with cash and cash equivalents of ThCh$ 282,827,772 at period end. The company recorded an IAS 21 exchangeability adjustment of ThCh$ 43,370,401 to equity tied to Argentina’s currency regime changes. The Chile bottling agreement expired in January 2025 and is in renewal process; other territories’ agreements continue toward 2027–2028 under TCCC’s discretion.
Embotelladora Andina S.A. provided per-share monetary amounts for its two share series: Ch$35.0 for each Series A share and Ch$38.50 for each Series B share. The excerpt is signed by Jaime Cohen, identified as Chief Legal Officer. The document does not include explanatory context such as what the amounts represent, effective dates, totals, or recipient details.
Andina Bottling Co. (AKO) disclosures include accounting policies for translating foreign operations, details on goodwill and intangible assets, classification of financial instruments, and significant covenant terms tied to debt instruments. The company states specific currency conversion parities used for Argentina: 0.77 (June 30, 2025) and an equity conversion parity of 0.84 as of January 1, 2025. Translation methods differ for non-hyperinflationary (Brazil, Paraguay) and hyperinflationary (Argentina) operations, affecting balance sheet and income statement translation and OCI reclassification on disposal. Debt covenant requirements include maintaining an Indebtedness Level ≤ 3.5x EBITDA, consolidated assets unencumbered of at least 1.3x unsecured liabilities, and preservation of key franchised territories. The filing lists fair value hierarchy guidance and disclosure updates for IFRS standards effective 2025.