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Embotelladora Andina S.A.(AKO_A) - 2024 Q4 - Annual Report

Ownership and Influence - The Coca-Cola Company owns 14.65% of the Series A shares, representing 7.33% of total shares, significantly influencing the company's operations and financial results[33]. Bottler Agreements - The company relies on bottler agreements with The Coca-Cola Company, with key agreements expiring in January 2025 (Chile), October 2027 (Brazil), September 2027 (Argentina), and March 2028 (Paraguay)[37]. Market and Consumer Trends - Increased health concerns regarding sugar and sweeteners may lead to reduced demand for sugar-sweetened beverages, impacting profitability[42]. - The beverage business is highly competitive, with local and regional brands posing significant price competition, which could adversely affect net profits and margins[43]. - The company faces risks from potential changes in consumer preferences towards health and environmental sustainability, which could affect sales and market share[40]. Cost and Supply Chain Risks - Raw material costs, including concentrate, sweeteners, and packaging, are subject to volatility and may impact profitability if prices increase due to market conditions or currency fluctuations[44]. - Water scarcity and poor water quality are critical risks, as water is the main ingredient in products, and shortages could lead to increased production costs[48]. - Climate change may result in increased costs and operational disruptions due to extreme weather conditions and regulatory responses aimed at reducing greenhouse gas emissions[52]. - Instability in utility services and oil prices may adversely impact operational costs and overall financial performance[46]. Regulatory and Legal Challenges - The company must navigate complex regulations and potential legal challenges that could affect its operations and financial results[31]. - The company is subject to complex regulations that may increase operating costs and affect financial performance[77]. - New labeling and advertising restrictions in various countries may adversely impact product sales and operational results[55]. - Legal proceedings and investigations related to monopolistic practices could result in significant liabilities and reputational damage[82]. Environmental, Social, and Governance (ESG) Concerns - The company faces significant risks related to environmental, social, and governance (ESG) goals, which could harm its reputation and sales if not met[53]. - Investor advocacy groups are increasingly scrutinizing the company's ESG practices, potentially affecting investment decisions[54]. Operational and Strategic Risks - Maintaining brand image and product quality is crucial, as any defects or negative publicity could materially affect financial performance[56]. - The company is pursuing expansion strategies through acquisitions, but success is not guaranteed and may involve significant risks[59]. - Weather conditions and natural disasters could negatively impact consumer demand and distribution capabilities[62]. - The implementation of strategic business plans could be undermined by a failure to recruit or retain key personnel, impacting financial performance[88]. - The imposition of exchange controls could significantly limit the Company's financial capacity and ability to repatriate profits[90]. Economic Conditions and Currency Fluctuations - Geopolitical and economic risks, including trade tensions and inflation, could materially and adversely affect the Company's business and financial condition[92]. - The Brazilian GDP grew by 3.0% in 2022, 3.2% in 2023, and 3.5% in 2024[109]. - Inflation rates in Brazil were 5.8% in 2022, 4.6% in 2023, and 4.8% in 2024[113]. - During 2023, inflation in Chile decreased to 3.9% year-on-year in December, but increased to 4.5% by the end of 2024[104]. - The Chilean peso had an average value of 944 Ch/US/US during 2024, reaching an average of 983 Ch/US/US in December[102]. - The Company reports its results in Chilean pesos, which can be negatively affected by currency devaluation in countries where it operates[89]. - The Brazilian real appreciated 7% in both 2022 and 2023, but depreciated 28% in 2024 against the U.S. dollar[116]. - A significant portion of raw materials in Brazil is priced in U.S. dollars, making the depreciation of the Brazilian real adversely affect costs and margins[117]. - The Argentine peso has experienced significant fluctuations, impacting the ability of the government and companies to meet foreign currency obligations[145]. - The Argentine government's ability to obtain financing from international capital markets may be limited, potentially increasing borrowing costs and affecting economic growth[153]. - The informal foreign exchange market in Argentina has led to higher currency rates, impacting the company's ability to remit dividends abroad[152]. Taxation and Financial Liabilities - The Brazilian government approved a tax reform on consumption in late 2023 aimed at simplifying the tax system, which is currently considered one of the most complex globally[119]. - The tax reform will replace existing indirect taxes with three new taxes: the goods and services tax (IBS), the contribution on goods and services (CBS), and the excise tax (IS)[121]. - The company is involved in tax proceedings with Brazilian authorities, with potential liabilities totaling approximately R3.51billionrelatedtovalueaddedtax[130].Theexpirationofseveraltaxincentivesmaynegativelyimpactthecompanysprofitability,withagradualphaseoutofICMStaxincentivesscheduledfromJanuary2029toDecember2032[123].CapitalExpendituresandInvestmentsTotalcapitalexpendituresincreasedfromCh3.51 billion related to value-added tax[130]. - The expiration of several tax incentives may negatively impact the company's profitability, with a gradual phase-out of ICMS tax incentives scheduled from January 2029 to December 2032[123]. Capital Expenditures and Investments - Total capital expenditures increased from Ch173,675 million in 2022 to Ch222,620millionin2023,andareprojectedtoreachCh222,620 million in 2023, and are projected to reach Ch302,519 million in 2024, primarily due to higher productive investments in Argentina and Brazil[220][221]. - In 2024, capital expenditures in Brazil are expected to rise significantly to Ch115,079million,upfromCh115,079 million, up from Ch54,082 million in 2023[220]. - Argentina's capital expenditures are projected to increase from Ch44,729millionin2023toCh44,729 million in 2023 to Ch89,694 million in 2024[220]. Market Presence and Acquisitions - Argentina's operations represented 17.1% of the company's assets and 24.8% of net sales in 2024, highlighting the importance of the Argentine market[133]. - The company has maintained its position as the principal manufacturer of Coca-Cola products in Chile since 1946, despite no longer being the sole bottler[179]. - In 2012, the company completed a merger with Embotelladoras Coca-Cola Polar S.A., granting former shareholders of Polar a 19.68% ownership interest in the merged entity[183]. - The company acquired 100% ownership of Comercializadora Novaverde S.A. in October 2018, a company dedicated to the production and distribution of juices and ice cream[186]. - In August 2021, the company signed a distribution agreement with Viña Santa Rita for wine products, expanding its beverage portfolio[189]. - The company has entered into multiple distribution agreements, including with Monster Energy Company and Campari, to enhance its product offerings in Chile and Brazil[185][205]. - In September 2021, the company acquired 50% of the Therezópolis beer brands for R$35 million, further diversifying its beverage portfolio in Brazil[204]. - The company holds a 10.26% ownership interest in Leão Alimentos e Bebidas Ltda. after increasing its stake in August 2017[201]. - In 2016, Andina Brazil closed its Cariacica production facility, consolidating operations to two facilities in Rio de Janeiro and São Paulo[199]. - The company has restructured its juice and non-carbonated beverage business, incorporating other Coca-Cola bottlers as shareholders in Vital S.A.[181]. - The company has established a new entity, Re-Ciclar S.A., in August 2021 to produce recycled resin for the Coca-Cola system and third parties[190]. - EDASA's ownership interest in Alimentos de Soja S.A. has increased to 14.82% as of the date of the annual report[213]. - EDASA began distributing AdeS products in July 2017 and has been involved in the energy drinks market since February 2018 through a partnership with Monster Energy Company[214][218]. - A distribution agreement with Grupo Peñaflor S.A. was signed in June 2022, valid until June 2026, for alcoholic beverages in specific provinces[215]. - PARESA started distributing alcoholic beverages, mainly beers, in September 2023 under a Logistics and Sales Master Agreement with Cervepar S.A.[219]. - The Coca-Cola Company and its bottlers in Latin America completed the acquisition of the AdeS vegetable protein-based beverage business from Unilever in March 2017[217]. - PARESA has been operational since 1965 and became part of Grupo Coca-Cola Andina in 2012 following a merger[216].