Exhibit 99.2
|
Auna S.A. and
June 30, 2025
|
Auna S.A. and Subsidiaries
Condensed Consolidated Interim
Financial Statements
June 30, 2025
| Contents | Page |
| Condensed Consolidated Interim Statement of Financial Position | 1 |
| Condensed Consolidated Interim Statement of Profit of Loss and Other Comprehensive Income | 2 |
| Condensed Consolidated Interim Statement of Changes in Equity | 3 |
| Condensed Consolidated Interim Statement of Cash Flows | 4 |
| Operating Segments | 5 - 10 |
| Auna S.A. and Subsidiaries |
| Condensed Consolidated Interim Statement of Financial Position |
| As of June 30, 2025 and December 31, 2024 |
| In thousands of soles | June 30, 2025 |
December 31, 2024 |
In thousands of soles |
June 30, 2025 |
December 31, 2024 | |
| Assets | Liabilities | |||||
| Current assets | Current liabilities | |||||
| Cash and cash equivalents | 174,661 | 235,745 | Loans and borrowings | 597,537 | 654,233 | |
| Trade accounts receivable | 1,017,689 | 961,886 | Lease liabilities | 32,487 | 32,459 | |
| Other assets | 270,689 | 253,283 | Trade accounts payable | 918,446 | 931,265 | |
| Inventories | 138,938 | 143,764 | Other accounts payable | 282,499 | 289,563 | |
| Derivative financial instruments | 1,004 | 8,962 | Provisions | 10,150 | 12,246 | |
| Other investments | 112,445 | 100,228 | Derivative financial instruments | 29,778 | 15,273 | |
| Total current assets | 1,715,426 | 1,703,868 | Insurance contract liabilities | 11,316 | 10,098 | |
| Deferred income | 110 | 138 | ||||
| Non-current assets | Total current liabilities | 1,882,323 | 1,945,275 | |||
| Trade accounts receivable | 550 | 571 | ||||
| Other assets | 26,444 | 24,433 | Non-current liabilities | |||
| Investments in associates and joint venture | 28,459 | 25,405 | Loans and borrowings | 2,976,234 | 2,965,541 | |
| Other investments | 331 | 282 | Lease liabilities | 96,054 | 115,429 | |
| Property, furniture, and equipment | 2,306,431 | 2,280,123 | Trade accounts payable | 2,068 | 2,741 | |
| Intangible assets | 2,720,431 | 2,656,888 | Other accounts payable | 66,571 | 73,150 | |
| Right-of-use assets | 118,681 | 131,062 | Derivative financial instruments | 42,157 | 27,097 | |
| Investment properties | 6,230 | 6,058 | Deferred tax liabilities | 305,578 | 328,370 | |
| Derivative financial instruments | 43,468 | 58,510 | Deferred income | 128 | 177 | |
| Deferred tax assets | 200,676 | 193,520 | Total non-current liabilities | 3,488,790 | 3,512,505 | |
| Total non-current assets | 5,451,701 | 5,376,852 | Total liabilities | 5,371,113 | 5,457,780 | |
| Equity | ||||||
| Share capital | 17,389 | 17,387 | ||||
| Share premium | 1,209,715 | 1,208,586 | ||||
| Reserves | 572,214 | 524,776 | ||||
| Retained losses | (156,126) | (273,533) | ||||
| Equity attributable to the owner of the Company | 1,643,192 | 1,477,216 | ||||
| Non-controlling interest | 152,822 | 145,724 | ||||
| Total equity | 1,796,014 | 1,622,940 | ||||
| Total assets | 7,167,127 | 7,080,720 | Total liabilities and equity | 7,167,127 | 7,080,720 |
1
| Auna S.A. and Subsidiaries |
| Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income |
| For the three and six months ended June 30, 2025 and 2024 |
| In thousands of soles |
Three-month period ended June 30 |
Six-month period ended June 30 | ||
| 2025 | 2024 | 2025 | 2024 | |
| Revenue | ||||
| Insurance revenue | 284,075 | 256,336 | 552,202 | 508,532 |
| Healthcare services revenue | 724,583 | 784,082 | 1,419,059 | 1,535,260 |
| Sale of medicines | 85,280 | 80,066 | 164,546 | 152,721 |
| Total revenue from contracts with customers | 1,093,938 | 1,120,484 | 2,135,807 | 2,196,513 |
| Cost of sales and services | (659,540) | (693,124) | (1,319,788) | (1,354,758) |
| Gross profit | 434,398 | 427,360 | 816,019 | 841,755 |
| Selling expenses | (54,221) | (47,652) | (107,827) | (100,903) |
| Administrative expenses | (208,180) | (201,559) | (390,632) | (392,486) |
| (Loss) reversal for impairment of trade receivables | (7,693) | (3,031) | (23,344) | (2,835) |
| Other income | 12,056 | 7,600 | 21,318 | 19,064 |
| Operating profit | 176,360 | 182,718 | 315,534 | 364,595 |
| Finance income | 5,374 | 6,580 | 11,087 | 12,404 |
| Finance income from exchange difference | 68,419 | - | 105,516 | 2,915 |
| Finance costs | (120,273) | (139,205) | (243,502) | (315,880) |
| Finance costs from exchange difference | - | (49,495) | - | (49,495) |
| Net finance cost | (46,480) | (182,120) | (126,899) | (350,056) |
| Share of profit of equity-accounted investees | 2,402 | 2,277 | 5,174 | 4,516 |
| Profit before tax | 132,282 | 2,875 | 193,809 | 19,055 |
| Income tax (expense) benefit | (48,260) | 5,049 | (71,824) | (19,467) |
| Profit (loss) for the period | 84,022 | 7,924 | 121,985 | (412) |
| Other comprehensive income (loss) | ||||
| Items that are or may be reclassified subsequently to profit or loss | ||||
| Cash flow hedges | (14,115) | (6,543) | (31,494) | (15,921) |
| Foreign operations – foreign currency translation differences | 48,714 | (164,986) | 67,243 | (116,174) |
| Other investments at FVOCI – net change in fair value | (158) | 559 | 626 | 559 |
| Income tax | 3,775 | 1,321 | 9,262 | 3,308 |
| Other comprehensive income (loss) for the period, net of tax |
38,216 | (169,649) | 45,637 | (128,228) |
| Total comprehensive income (loss) for the period | 122,238 | (161,725) | 167,622 | (128,640) |
| Income (loss) attributable to: | ||||
| Owner of the Company | 81,981 | 3,753 | 117,407 | (9,582) |
| Non-controlling interest | 2,041 | 4,171 | 4,578 | 9,170 |
| 84,022 | 7,924 | 121,985 | (412) | |
| Total comprehensive income (loss) attributable to: | ||||
| Owner of the Company | 121,697 | (157,610) | 160,524 | (131,881) |
| Non-controlling interest | 541 | (4,115) | 7,098 | 3,241 |
| 122,238 | (161,725) | 167,622 | (128,640) | |
| Earnings per share | ||||
| Basic earnings per share | 1.11 | 0.05 | 1.59 | (0.16) |
| Diluted earnings per share | 1.10 | 0.05 | 1.58 | (0.16) |
2
| Auna S.A. and Subsidiaries |
| Condensed Consolidated Interim Statement of Changes in Equity |
| For the six months ended June 30, 2025 and 2024 |
| Equity attributable to the owner of the Company | |||||||||||||
| In thousands of soles |
Share capital |
Share premium |
Other capital reserve |
Translation reserve |
Cost of reserve |
Hedging reserve |
Merger and other reserves |
Shared- based payment reserve |
Retained (losses) earnings | Total | Non- controlling interest |
Total equity |
|
| Balances as of December 31, 2023 | 8,820 | - | 79,782 | 140,066 | 6,422 | (29,548) | 1,626,642 | - | (366,899) | 1,465,285 | 311,281 | 1,776,566 | |
| Balances as of January 1, 2024 | 8,820 | - | 79,782 | 140,066 | 6,422 | (29,548) | 1,626,642 | - | (366,899) | 1,465,285 | 311,281 | 1,776,566 | |
| Profit (loss) for the period | - | - | - | - | - | - | - | - | (9,582) | (9,582) | 9,170 | (412) | |
| Other comprehensive income (loss) for the period | - | - | - | (110,245) | 7,653 | (20,266) | 559 | - | - | (122,299) | (5,929) | (128,228) | |
| Total comprehensive income (loss) for the period | - | - | (110,245) | 7,653 | (20,266) | 559 | - | (9,582) | (131,881) | 3,241 | (128,640) | ||
| Issuance of common stock, net of issuance costs | 1,112 | 1,207,515 | - | - | - | - | - | - | - | 1,208,627 | - | 1,208,627 | |
| Capitalization of merger reserve | 7,453 | - | - | - | - | - | (7,453) | - | - | - | - | ||
| Acquisition of non-controlling interest | - | - | - | 18,909 | - | - | (1,076,628) | - | (1,057,719) | (159,910) | (1,217,629) | ||
| Change in fair value of put and call liability | - | - | - | - | - | - | (4,765) | - | (4,765) | - | (4,765) | ||
| Equity-settled share-based payment | - | - | - | - | - | - | - | - | 567 | 567 | - | 567 | |
| Total transactions with the owner of the Company | 8,565 | 1,207,515 | - | 18,909 | - | - | (1,088,846) | - | 567 | 146,710 | (159,910) | (13,200) | |
| Balances as of June 30, 2024 | 17,385 | 1,207,515 | 79,782 | 48,730 | 14,075 | (49,814) | 538,355 | - | (375,914) | 1,480,114 | 154,612 | 1,634,726 | |
| Balances as of December 31, 2024 | 17,387 | 1,208,586 | 93,012 | (232,770) | 15,392 | (36,494) | 676,491 | 9,145 | (273,533) | 1,477,216 | 145,724 | 1,622,940 | |
| Profit for the period | - | - | - | - | - | - | - | - | 117,407 | 117,407 | 4,578 | 121,985 | |
| Other comprehensive income for the period | - | - | - | 64,723 | (32,691) | 10,459 | 626 | - | 43,117 | 2,520 | 45,637 | ||
| Total comprehensive income for the period | - | - | - | 64,723 | (32,691) | 10,459 | 626 | - | 117,407 | 160,524 | 7,098 | 167,622 | |
| Issuance of shares | 2 | 1,129 | - | - | - | - | - | (1,131) | - | - | - | - | |
| Equity-settled share-based payment | - | - | - | - | - | - | - | 5,452 | - | 5,452 | 5,452 | ||
| Total transactions with the owner of the Company | 2 | 1,129 | - | - | - | - | - | 4,321 | - | 5,452 | - | 5,452 | |
| Balances as of June 30, 2025 | 17,389 | 1,209,715 | 93,012 | (168,047) | (17,299) | (26,035) | 677,117 | 13,466 | (156,126) | 1,643,192 | 152,822 | 1,796,014 | |
3
| Auna S.A. and Subsidiaries |
| Condensed Consolidated Interim Statement of Cash Flows |
| For the six months ended June 30, 2025 and 2024 |
| Six-month period ended June 30 | ||
| In thousands of soles | 2025 | 2024 |
| Cash flows from operating activities | ||
| Profit (loss) for the period | 121,985 | (412) |
| Adjustments for: | ||
| Depreciation | 57,014 | 59,840 |
| Depreciation of right-of-use assets | 13,855 | 13,608 |
| Amortization | 37,818 | 38,947 |
| (Reversal) Impairment of inventories | 120 | (2,194) |
| Equity-settled share-based payment transactions | 5,452 | 567 |
| Gain on disposal of property, furniture, and equipment | 301 | 813 |
| Gain on disposal of right-of-use assets net of leases liabilities | - | 60 |
| Loss on disposal of intangibles | - | 1,168 |
| (Reversal) Impairment of trade receivables | 23,344 | 2,835 |
| Share of profit of equity-accounted investees | (5,174) | (4,516) |
| Provisions | 1,050 | 440 |
| Finance income | (116,603) | (15,319) |
| Finance costs | 243,502 | 365,375 |
| Tax expense | 71,824 | 19,467 |
| Net changes in assets and liabilities: | ||
| Trade accounts receivable and other assets | (83,491) | (211,635) |
| Inventories | 6,655 | 6,505 |
| Trade accounts payable and other accounts payable | (24,493) | 91,516 |
| Provisions and employee benefits | (3,401) | (2,146) |
| Insurance contract liabilities | 1,184 | 5,834 |
| Cash generated from operating activities | 350,942 | 370,753 |
| Income tax paid | (108,656) | (111,496) |
| Interest received | 8,937 | 12,137 |
| Net cash from operating activities | 251,223 | 271,394 |
| Cash flows from investing activities | ||
| Payment for accounts payable to former shareholder | (20,539) | - |
| Purchase of properties, furniture, and equipment | (47,957) | (34,880) |
| Proceeds from sale of property, furniture, and equipment | 72 | 127 |
| Purchase of intangibles | (34,337) | (22,010) |
| Dividends from equity-accounted investees | 2,147 | 622 |
| Purchase of other investments, net of sales | (8,095) | (12,819) |
| Payment for contingent consideration | - | (46,991) |
| Net cash used in investing activities | (108,709) | (115,951) |
| 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 | - | (15,842) |
| Proceeds from loans and borrowings | 821,530 | 474,540 |
| Payment for loans and borrowings | (784,875) | (437,446) |
| Payment for lease liabilities | (22,411) | (22,607) |
| Penalty paid for debt prepayment | (81) | - |
| Payment for derivatives premiums | (14,898) | (35,328) |
| Payment for costs of extinguishment of debt | - | (16,607) |
| Interest paid | (204,576) | (229,067) |
| Proceeds from settlement of derivatives - interest rate swaps | (3,482) | - |
| Acquisition of non-controlling interest | - | (1,217,629) |
| Net cash used in financing activities | (208,793) | (232,192) |
| Net (decrease) increase in cash and cash equivalents | (66,279) | (76,749) |
| Cash and cash equivalents at January 1 | 235,745 | 241,133 |
| Effect of movements in exchange rates on cash held | 5,195 | (6,655) |
| Cash and cash equivalents at June 30 | 174,661 | 157,729 |
| Transactions not representing cash flows | ||
| Assets acquired through finance lease and other financing | 774 | 4,653 |
| Assets acquired from suppliers in installments | (11,230) | 137 |
4
| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
Operating Segments
| A. | Basis for segmentation |
The Group has determined four reportable segments. These operating segments are components of a company about which separate financial information is available that is regularly evaluated by the Board of Directors (Chief operating decision maker) in deciding how to allocate resources and assess performance.
The following summary describes the operations of each reportable segment.
| Reportable segments | Operations |
| Oncosalud Peru | Including our prepaid oncologic healthcare plans and healthcare services related to the treatment of cancer. |
| Healthcare services in Peru | Corresponds to medical services within the network of clinics and health centers in Peru. |
| Healthcare services in Colombia | Corresponds to medical services within the network of clinics and health centers in Colombia. |
| Healthcare services in Mexico | Corresponds to medical services within the network of clinics and health centers, and the insurance business in Mexico. |
| B. | Information about reportable segments |
Information related to each reportable segment is set out below. Segment profit (loss) before tax is used to measure performance because the chief operating decision maker believes that this information is the most relevant for the Group.
5
| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
For the three months period ended June 30, 2025:
| In thousands of soles | Reportable segments | ||||||
|
Oncosalud Peru |
Healthcare services in Peru |
Healthcare services in Colombia |
Healthcare services in Mexico |
Total reportable segments |
Holding and eliminations |
Total | |
| 2025 | |||||||
| External revenues | 274,166 | 199,896 | 346,223 | 273,653 | 1,093,938 | - | 1,093,938 |
| Inter-segment revenue (i) | 11,884 | 69,099 | - | - | 80,983 | (80,983) | 0 |
| Segment revenue | 286,050 | 268,995 | 346,223 | 273,653 | 1,174,921 | (80,983) | 1,093,938 |
| External cost of service | (74,535) | (183,134) | (247,731) | (154,140) | (659,540) | - | (659,540) |
| Inter-segment cost of service (i) | (72,328) | (7,562) | - | - | (79,890) | 79,890 | - |
| Segment cost of service | (146,863) | (190,696) | (247,731) | (154,140) | (739,430) | 79,890 | (659,540) |
| Gross profit | 139,187 | 78,299 | 98,492 | 119,513 | 435,491 | (1,093) | 434,398 |
| External selling expenses | (46,431) | (4,839) | (1,408) | (2,543) | (55,221) | 1,000 | (54,221) |
| Segment selling expenses | (46,431) | (4,839) | (1,408) | (2,543) | (55,221) | 1,000 | (54,221) |
| External administrative expenses | (18,742) | (29,472) | (50,277) | (60,424) | (158,915) | - | (158,915) |
| Inter-segment administrative expenses | (2,330) | (1,849) | - | - | (4,179) | 4,179 | - |
| Corporate expenses | (17,824) | (17,446) | (2,878) | (1,715) | (39,863) | (9,402) | (49,265) |
| Segment administrative expenses | (38,896) | (48,767) | (53,155) | (62,139) | (202,957) | (5,223) | (208,180) |
| Impairment losses on trade receivables | (701) | (4,653) | (2,049) | (408) | (7,811) | 118 | (7,693) |
| Other income | (2,242) | 1,211 | 4,435 | 5,615 | 9,019 | 3,037 | 12,056 |
| Inter-segment other income | 6,262 | 470 | - | - | 6,732 | (6,732) | - |
| Other income | 4,020 | 1,681 | 4,435 | 5,615 | 15,751 | (3,695) | 12,056 |
| Segment operating profit (loss) | 57,179 | 21,721 | 46,315 | 60,038 | 185,253 | (8,893) | 176,360 |
| Share of profit of equity accounted investees, net of taxes | 819 | - | 1,583 | - | 2,402 | - | 2,402 |
| Exchange difference, net | 597 | 1,410 | 15,299 | 14128 | 31,434 | 36,985 | 68,419 |
| Interest expense, net | (4,438) | (11,047) | (23,449) | (39,988) | (78,922) | (35,977) | (114,899) |
| Segment profit (loss) before tax | 54,157 | 12,084 | 39,748 | 34,178 | 140,167 | (7,885) | 132,282 |
| Other disclosures | |||||||
| Depreciation and amortization | (8,689) | (12,050) | (10,014) | (21,849) | (52,602) | (2,701) | (55,303) |
| Capital expenditure | (4,799) | (7,505) | (5,204) | (11,766) | (29,274) | (2,321) | (31,595) |
| Segment assets | 1,982,407 | 1,079,858 | (6,462) | 141,502 | 3,197,305 | (3,085,880) | 111,425 |
| Segment liabilities | 1,946,320 | 1,091,151 | (121,411) | 65,370 | 2,981,430 | (2,994,922) | (13,492) |
6
| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
For the three months period ended June 30, 2024:
| In thousands of soles | Reportable segments | ||||||
|
Oncosalud Peru |
Healthcare services in Peru |
Healthcare |
Healthcare services in Mexico |
Total reportable segments |
Holding and eliminations |
Total | |
| 2024 | |||||||
| External revenues | 257,589 | 182,916 | 377,624 | 302,355 | 1,120,484 | - | 1,120,484 |
| Inter-segment revenue (i) | 10,952 | 72,077 | - | - | 83,029 | (83,029) | - |
| Segment revenue | 268,541 | 254,993 | 377,624 | 302,355 | 1,203,513 | (83,029) | 1,120,484 |
| External cost of service | (78,814) | (170,403) | (273,191) | (170,716) | (693,124) | - | (693,124) |
| Inter-segment cost of service (i) | (72,215) | (10,313) | - | - | (82,528) | 82,528 | - |
| Segment cost of service | (151,029) | (180,716) | (273,191) | (170,716) | (775,652) | 82,528 | (693,124) |
| Gross profit | 117,512 | 74,277 | 104,433 | 131,639 | 427,861 | (501) | 427,360 |
| External selling expenses | (40,099) | (5,688) | (1,583) | 18 | (47,352) | (300) | (47,652) |
| Segment selling expenses | (40,099) | (5,688) | (1,583) | 18 | (47,352) | (300) | (47,652) |
| External administrative expenses | (19,522) | (25,563) | (52,312) | (63,039) | (160,436) | - | (160,436) |
| Inter-segment administrative expenses | (94) | (2,238) | - | - | (2,332) | 2,332 | - |
| Corporate expenses | (17,493) | (14,908) | (2,953) | (2,232) | (37,586) | (3,537) | (41,123) |
| Segment administrative expenses | (37,109) | (42,709) | (55,265) | (65,271) | (200,354) | (1,205) | (201,559) |
| Impairment losses on trade receivables | 17 | 162 | (2,995) | (210) | (3,026) | (5) | (3,031) |
| Other income | 591 | 1,324 | 1,094 | 4,342 | 7,351 | 249 | 7,600 |
| Inter-segment other income | 3,773 | 496 | - | - | 4,269 | (4,269) | - |
| Other income | 4,364 | 1,820 | 1,094 | 4,342 | 11,620 | (4,020) | 7,600 |
| Segment operating profit (loss) | 44,685 | 27,862 | 45,684 | 70,518 | 188,749 | (6,031) | 182,718 |
| Share of profit of equity accounted investees, net of taxes | 930 | - | 1,347 | - | 2,277 | - | 2,277 |
| Exchange difference, net | 173 | (3,733) | (36,485) | (19,005) | (59,050) | 9,557 | (49,495) |
| Interest expense, net | (4,206) | (11,635) | (28,301) | (62,039) | (106,181) | (26,446) | (132,625) |
| Segment profit (loss) before tax | 41,582 | 12,494 | (17,755) | (10,526) | 25,795 | (22,920) | 2,875 |
| Other disclosures | |||||||
| Depreciation and amortization | (7,956) | (10,473) | (10,828) | (24,504) | (53,761) | (2,200) | (55,961) |
| Capital expenditure | (4,416) | (9,278) | (12,863) | (6,301) | (32,858) | (3,069) | (35,927) |
| Segment assets | 52,473 | 59,213 | (103,508) | (358,346) | (350,168) | (57,748) | (407,916) |
| Segment liabilities | 24,482 | 51,944 | (56,140) | (186,564) | (166,278) | (76,860) | (243,138) |
7
| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
For the six months period ended June 30, 2025:
| In thousands of soles | Reportable segments | ||||||
|
Oncosalud Peru |
Healthcare services in Peru |
Healthcare services in Colombia |
Healthcare services in Mexico |
Total reportable segments |
Holding and eliminations |
Total | |
| 2025 | |||||||
| External revenues | 546,989 | 387,273 | 685,016 | 516,529 | 2,135,807 | - | 2,135,807 |
| Inter-segment revenue (i) | 19,837 | 145,142 | - | - | 164,979 | (164,979) | - |
| Segment revenue | 566,826 | 532,415 | 685,016 | 516,529 | 2,300,786 | (164,979) | 2,135,807 |
| External cost of service | (152,822) | (355,430) | (498,866) | (312,670) | (1,319,788) | - | (1,319,788) |
| Inter-segment cost of service (i) | (147,228) | (15,185) | - | - | (162,413) | 162,413 | - |
| Segment cost of service | (300,050) | (370,615) | (498,866) | (312,670) | (1,482,201) | 162,413 | (1,319,788) |
| Gross profit | 266,776 | 161,800 | 186,150 | 203,859 | 818,585 | (2,566) | 816,019 |
| External selling expenses | (91,422) | (9,987) | (2,667) | (4,733) | (108,809) | 982 | (107,827) |
| Segment selling expenses | (91,422) | (9,987) | (2,667) | (4,733) | (108,809) | 982 | (107,827) |
| External administrative expenses | (38,247) | (57,778) | (95,746) | (112,077) | (303,848) | - | (303,848) |
| Inter-segment administrative expenses | (2,433) | (3,498) | - | - | (5,931) | 5,931 | - |
| Corporate expenses | (33,499) | (32,811) | (5,754) | (3,450) | (75,514) | (11,270) | (86,784) |
| Segment administrative expenses | (74,179) | (94,087) | (101,500) | (115,527) | (385,293) | (5,339) | (390,632) |
| Impairment losses on trade receivables | (1,108) | (9,649) | (11,653) | (919) | (23,329) | (15) | (23,344) |
| Other income | 1,091 | 3,101 | 5,636 | 11,380 | 21,208 | 110 | 21,318 |
| Inter-segment other income | 6,262 | 470 | - | - | 6,732 | (6,732) | - |
| Other income | 7,353 | 3,571 | 5,636 | 11,380 | 27,940 | (6,622) | 21,318 |
| Segment operating profit (loss) | 107,420 | 51,648 | 75,966 | 94,060 | 329,094 | (13,560) | 315,534 |
| Share of profit of equity accounted investees, net of taxes | 1,928 | - | 3,246 | - | 5,174 | - | 5,174 |
| Exchange difference, net | (311) | 3,066 | 40,917 | 13,285 | 56,957 | 48,559 | 105,516 |
| Interest expense, net | (10,468) | (20,995) | (47,891) | (86,467) | (165,821) | (66,594) | (232,415) |
| Segment profit (loss) before tax | 98,569 | 33,719 | 72,238 | 20,878 | 225,404 | (31,595) | 193,809 |
| Other disclosures | |||||||
| Depreciation and amortization | (17,348) | (23,572) | (19,822) | (42,626) | (103,368) | (5,319) | (108,687) |
| Capital expenditure | (8,885) | (24,085) | (7,830) | (26,774) | (67,574) | (4,264) | (71,838) |
| Segment assets | 4,260,292 | 2,121,207 | 2,334,779 | 3,122,367 | 11,838,645 | (4,656,809) | 7,181,836 |
| Segment liabilities | 3,042,416 | 1,729,194 | 1,231,932 | 1,890,495 | 7,894,037 | (2,508,167) | 5,385,870 |
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| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
For the six months period ended June 30, 2024:
| In thousands of soles | Reportable segments | ||||||
|
Oncosalud Peru |
Healthcare services in Peru |
Healthcare services in Colombia |
Healthcare services in Mexico |
Total reportable segments |
Holding and eliminations |
Total | |
| 2024 | |||||||
| External revenues | 502,430 | 356,775 | 726,510 | 610,798 | 2,196,513 | - | 2,196,513 |
| Inter-segment revenue (i) | 19,547 | 139,144 | - | - | 158,691 | (158,691) | - |
| Segment revenue | 521,977 | 495,919 | 726,510 | 610,798 | 2,355,204 | (158,691) | 2,196,513 |
| External cost of service | (154,523) | (332,413) | (533,038) | (334,784) | (1,354,758) | - | (1,354,758) |
| Inter-segment cost of service (i) | (139,406) | (18,283) | - | - | (157,689) | 157,689 | - |
| Segment cost of service | (293,929) | (350,696) | (533,038) | (334,784) | (1,512,447) | 157,689 | (1,354,758) |
| Gross profit | 228,048 | 145,223 | 193,472 | 276,014 | 842,757 | (1,002) | 841,755 |
| External selling expenses | (81,247) | (10,200) | (3,314) | (5,682) | (100,443) | (460) | (100,903) |
| Segment selling expenses | (81,247) | (10,200) | (3,314) | (5,682) | (100,443) | (460) | (100,903) |
| External administrative expenses | (36,971) | (51,233) | (100,602) | (129,450) | (318,256) | - | (318,256) |
| Inter-segment administrative expenses | (171) | (2,737) | - | - | (2,908) | 2,908 | - |
| Corporate expenses | (32,333) | (29,984) | (5,905) | (4,462) | (72,684) | (1,546) | (74,230) |
| Segment administrative expenses | (69,475) | (83,954) | (106,507) | (133,912) | (393,848) | 1,362 | (392,486) |
| Impairment losses on trade receivables | 102 | 404 | (2,998) | (415) | (2,907) | 72 | (2,835) |
| Other income | 1,191 | 2,807 | 2,778 | 12,439 | 19,215 | (151) | 19,064 |
| Inter-segment other income | 5,505 | 501 | - | - | 6,006 | (6,006) | - |
| Other income | 6,696 | 3,308 | 2,778 | 12,439 | 25,221 | (6,157) | 19,064 |
| Segment operating profit (loss) | 84,124 | 54,781 | 83,431 | 148,444 | 370,780 | (6,185) | 364,595 |
| Share of profit of equity accounted investees, net of taxes | 1,943 | - | 2,573 | - | 4,516 | - | 4,516 |
| Exchange difference, net | (1,432) | (5,155) | (37,707) | (12,206) | (56,500) | 9,921 | (46,580) |
| Interest expense, net | (10,448) | (23,171) | (57,786) | (158,310) | (249,715) | (53,762) | (303,476) |
| Segment profit (loss) before tax | 74,187 | 26,455 | (9,489) | (22,072) | 69,081 | (50,026) | 19,055 |
| Other disclosures | |||||||
| Depreciation and amortization | (15,764) | (20,713) | (21,499) | (50,067) | (108,043) | (4,352) | (112,395) |
| Capital expenditure | (7,946) | (15,844) | (21,862) | (10,408) | (56,060) | (5,620) | (61,680) |
| Segment assets | 2,200,846 | 970,690 | 2,372,301 | 3,508,279 | 9,052,116 | (1,559,626) | 7,492,490 |
| Segment liabilities | 1,107,415 | 629,106 | 1,488,024 | 2,239,121 | 5,463,666 | 394,098 | 5,857,764 |
9
| Auna S.A. and Subsidiaries |
| Notes to the Condensed Consolidated Interim Financial Statements |
| June 30, 2025 |
| (i) | Inter-segment cost of service (claims expense) from the Oncosalud Peru segment and intersegment revenue from our Healthcare Services in Peru segment are presented on a gross basis by adding the corresponding profit margin markup by our Healthcare Services in Peru segment and vice versa. Likewise, our Oncosalud Peru segment consolidates Oncocenter Peru S.A.C., a subsidiary providing healthcare services related to the exclusive treatment of cancer. In the separate financial statements of Oncocenter Peru S.A.C., the revenue mainly consists of the insurance claims expense recorded as cost of sales in the separate financial statements of Oncosalud S.A.C., our insurance subsidiary that is also consolidated in Oncosalud Peru segment. In the segment consolidation process the related revenues from such healthcare services are eliminated with the corresponding claims expense of our insurance subsidiary Oncosalud S.A.C., while the external cost (third parties) of services incurred by Oncocenter Peru S.A.C. remains. |
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