$AUNA

AUNA S.A.

CIK:0001799207|SEC Filings

Consolidated Statement of Profit or Loss and Other Comprehensive Income - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenue
Insurance revenue	S/ 1,131,455	S/ 1,052,958	S/ 914,182
Healthcare services revenue	2,918,881	3,012,454	2,695,860
Sales of medicines	334,962	320,700	265,865
Total revenue from contracts with customers	4,385,298	4,386,112	3,875,907
Cost of sales and services	(2,721,585)	(2,660,819)	(2,440,561)
Gross profit	1,663,713	1,725,293	1,435,346
Selling expenses	(220,859)	(197,475)	(193,943)
Administrative expenses	(812,672)	(788,677)	(704,565)
Loss for impairment of trade receivables	(48,054)	(40,855)	(5,684)
Other expenses	0	(2,112)	(20,927)
Other income	43,164	87,586	50,113
Operating profit	625,292	783,760	560,340
Finance income	21,833	24,810	17,126
Finance income from exchange difference	193,004	0	75,852
Finance costs	(651,290)	(591,884)	(783,782)
Finance costs from exchange difference	0	(41,709)	0
Net finance cost	(436,453)	(608,783)	(690,804)
Share of profit of equity-accounted investees	10,414	8,800	6,290
Income (loss) before tax	199,253	183,777	(124,174)
Income tax expense	(88,353)	(59,819)	(90,170)
Profit (loss) for the year	110,900	123,958	(214,344)
Other comprehensive income
Cash flow hedges	(292)	3,768	13,762
Foreign operations – Foreign currency translation differences	90,704	(409,746)	390,180
Remeasurements of defined benefit liability	(78)	1,523	(2,202)
Change in fair value of put liability	0	0	40,430
Other investments at FVOCI – net change in fair value	(1,147)	1,072	188
Equity-accounted investees – share of OCI	0	0	(42)
Income tax	248	(1,744)	(4,305)
Other comprehensive income (loss) for the year, net of tax	89,435	(405,127)	438,011
Total comprehensive income (loss) for the year	200,335	(281,169)	223,667
Owner of the Company	97,614	110,271	(253,921)
Non-controlling interest	13,286	13,687	39,577
Profit (loss) for the year	110,900	123,958	(214,344)
Owner of the Company	180,463	(276,855)	84,292
Non-controlling interest	S/ 19,872	S/ (4,314)	S/ 139,375
Earnings per share
Basic earnings per share	S/ 1.32	S/ 1.64	S/ (5.78)
Diluted earnings per share	S/ 1.32	S/ 1.63	S/ (5.78)

Consolidated Statement of Cash Flows S/ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 PEN (S/)	Dec. 31, 2024 PEN (S/)	Dec. 31, 2023 PEN (S/)
Cash flows from operating activities
Profit (loss) for the year	S/ 110,900	S/ 123,958	S/ (214,344)
Adjustments for:
Depreciation	115,417	115,237	132,442
Depreciation of right-of-use assets	28,233	27,636	26,577
Amortization	78,781	76,273	76,731
Change in fair value of investment property	(106)	(161)	(116)
Impairment (reversal) of inventories	668	419	(1,927)
Equity-settled share-based payment transactions	11,192	9,145	3,675
Gain (loss) on disposal of property, furniture, and equipment	(512)	4,491	(696)
Gain (loss) on disposal of right-of-use assets net of leases	(20)	79	743
Loss on disposal of intangibles	147	1,117	477
Other expenses for derecognition of other assets		2,112
Other expenses for changes in contingent consideration			20,927
Other income for reversal of contingent consideration			(4,095)
Other income for reversal of others accounts payable to former shareholders	0	(46,613)
Loss for impairment of trade receivables	48,054	40,855	5,684
Share of profit of equity-accounted investees	(10,414)	(8,800)	(6,290)
Provisions	1,344	1,001	1,176
Finance income	(214,837)	(24,810)	(92,978)
Finance costs	651,290	633,593	783,782
Income tax expense	88,353	59,819	90,170
Net changes in assets and liabilities
Trade accounts receivable and other assets	(81,630)	(343,151)	(316,000)
Inventories	(17,849)	(25,853)	(30,107)
Trade accounts payable and other accounts payable	64,604	229,751	183,740
Provisions and employee benefits	(3,716)	(5,718)	(4,328)
Insurance contract liabilities	(13,465)	(28,602)	25,068
Cash generated from operating activities	856,434	841,778	680,311
Income tax paid	(209,005)	(194,322)	(114,726)
Interest received	15,074	21,042	16,828
Net cash from operating activities	662,503	668,498	582,413
Cash flows from investing activities
Acquisition of subsidiary, net of cash acquired			(59,994)
Payment for accounts payable to former shareholder	(21,145)	(30,011)	(1,368)
Purchase of properties, furniture, and equipment	(86,010)	(90,857)	(116,248)
Purchase of intangibles	(58,671)	(50,991)	(48,917)
Dividends from equity-accounted investees	3,378	3,311	1,439
Other assets (Trust funds)			94,539
Purchase of other investments, net of sales	75,685	(21,312)	(22,246)
Proceeds from sale of property, furniture, and equipment	6,508	213	4,194
Payment for contingent consideration		(47,174)	(36,143)
Proceeds from (payment in advance for) purchase of shares			11,592
Net cash used in investing activities	(80,255)	(236,821)	(173,152)
Cash flows from financing activities
Proceeds from issuance of common stock in initial public offering, net of issuance costs		1,267,794
Payments of initial public offering costs		(15,908)
Proceeds from loans and borrowings	4,097,522	1,239,486	4,871,380
Payment for loans and borrowings	(4,022,294)	(1,125,622)	(4,520,827)
Payment for lease liabilities	(43,851)	(45,593)	(42,530)
Penalty paid for debt prepayment	(81)		(53,285)
Payment for derivatives premiums	(22,804)	(50,705)	(51,141)
Payment for costs of extinguishment of debt	(64,818)	(16,607)
Interest paid	(408,268)	(450,982)	(566,774)
Proceeds from settlement of derivatives - interest rate swaps	(22,504)	(1,202)
Dividends paid		(1,150)	(6,841)
Contributions from non-controlling shareholders			16
Acquisition of non-controlling interest		(1,217,629)
Net cash used in financing activities	(487,098)	(418,118)	(370,002)
Net increase in cash and cash equivalents	95,150	13,559	39,259
Cash and cash equivalents at January 1	235,745	241,133	208,694
Effect of movements in exchange rates on cash held	4,546	(18,947)	(6,820)
Cash and cash equivalents at December 31	335,441	235,745	241,133
Transactions not representing cash flows
Assets acquired through finance lease and other financing	14,737	26,826	17,892
Assets acquired from suppliers in installments	S/ 18,365	S/ 10,060	S/ 16,834

Consolidated Statement of Financial Position - PEN (S/) S/ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	S/ 335,441	S/ 235,745	S/ 241,133
Trade accounts receivable	1,042,792	961,886	860,916
Other assets	258,511	253,283	222,728
Inventories	164,798	143,764	130,521
Derivative financial instruments	0	8,962	721
Other investments	30,237	100,228	93,132
Insurance contract assets	12,778	0	0
Total current assets	1,844,557	1,703,868	1,549,151
Non-current assets
Trade accounts receivable	486	571	420
Other assets	26,910	24,433	21,573
Investments in associates and joint venture	29,848	25,405	20,584
Property, furniture, and equipment	2,287,002	2,280,123	2,573,140
Intangible assets	2,704,351	2,656,888	3,129,187
Right-of-use assets	113,116	131,062	139,386
Investment properties	6,340	6,058	6,959
Derivative financial instruments	54,036	58,510	81,492
Deferred tax assets	230,716	193,520	167,371
Other investments	702	282	289
Total non-current assets	5,453,507	5,376,852	6,140,401
Total assets	7,298,064	7,080,720	7,689,552
Current liabilities
Loans and borrowings	316,339	654,233	385,300
Lease liabilities	29,282	32,459	31,867
Trade accounts payable	1,053,395	931,265	749,349
Other accounts payable	225,465	289,563	463,600
Provisions	10,161	12,246	19,074
Derivative financial instruments	22,903	15,273	0
Insurance contract liabilities	9,447	10,098	39,853
Deferred income	98	138	267
Total current liabilities	1,667,090	1,945,275	1,689,310
Non-current liabilities
Loans and borrowings	3,216,171	2,965,541	3,376,282
Lease liabilities	94,237	115,429	126,178
Trade accounts payable	1,450	2,741	3,906
Other accounts payable	221,940	73,150	221,132
Derivative financial instruments	39,647	27,097	0
Deferred tax liabilities	291,086	328,370	495,826
Deferred income	87	177	352
Total non-current liabilities	3,864,618	3,512,505	4,223,676
Total liabilities	5,531,708	5,457,780	5,912,986
Equity
Share capital	17,389	17,387	8,820
Share premium	1,209,715	1,208,586	0
Reserves	566,271	524,776	1,823,364
Retained losses	(192,615)	(273,533)	(366,899)
Equity attributable to the owner of the Company	1,600,760	1,477,216	1,465,285
Non-controlling interest	165,596	145,724	311,281
Total equity	1,766,356	1,622,940	1,776,566
Total liabilities and equity	S/ 7,298,064	S/ 7,080,720	S/ 7,689,552