|  Direct Subsidiaries                                                                                                                 |   | Jurisdiction of Incorporation |  Percentage Stake |
|-------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|------------------------|
|                                                                                                                                      |   |                          |                   |
| Alta      del Centro, S.A. de C.V.                                                                                                        | Mexico | 99.50%                        |
| Alycom      Saba, S.A. de C.V.                                                                                                            |   | Mexico                        | 99.99%                 |
| Bloques      y Ladrillos, S.A. de C.V. (currently      known as Medicamentos Doctorgen, S.A. de C.V.)                                     |   | Mexico                        | 99.99%                 |
| Capa,      S.A. de C.V.                                                                                                                   |   | Mexico                        | 99.50%                 |
| Casa      Saba, S.A. de C.V.                                                                                                              |   | Mexico                        | 99.99%                 |
| Comercializadora      Casa Saba, S.A. de C.V.                                                                                             |   | Mexico                        | 99.99%                 |
| Controladora      de Clínicas Ambulatorias y deRehabilitación,      S.A. de C.V.                                                |   | Mexico                        | 50.01%                 |
| Distribuidora      Casa Saba, S.A. de C.V.                                                                                                |   | Mexico                        | 99.99%                 |
| Distribuidora      Centennial, S.A. de C.V.                                                                                               |   | Mexico                        | 99.99%                 |
| Distribuidora      Eclipse, S.A. de C.V.                                                                                                  |   | Mexico                        | 99.99%                 |
| Estrella      del Pacífico, S.A. de C.V.                                                                                             |   | Mexico                        | 99.99%                 |
| Farmacias      ABC de México, S.A. de C.V.                                                                                           |   | México                   | 99.99%                 |
| Inmobiliaria      Iliria, S.A. de C.V.                                                                                                    |   | Mexico                        | 99.99%                 |
| Inmobiliaria      Osa Mayor, S.A. de C.V.                                                                                                 |   | Mexico                        | 99.50%                 |
| Inmobiliaria      Perceval, S.A. de C.V.                                                                                                  |   | Mexico                        | 99.99%                 |
| Inmuebles      La Laguna, S.A. de C.V.                                                                                                    |   | Mexico                        | 99.50%                 |
| Organización      Sip, S.A. de C.V.                                                                                                  |   | Mexico                        | 99.99%                 |
| Publicaciones      CITEM, S.A. de C.V.                                                                                                    |   | Mexico                        | 99.99%                 |
| Seadefarm,      S.A. de C.V.                                                                                                              |   | Mexico                        | 99.99%                 |
| Servicios      Corporativos Citem, S.A. de C.V.                                                                                           |   | Mexico                        | 99.99%                 |
| Solo,      S.A. de C.V.                                                                                                                   |   | Mexico                        | 99.99%                 |
| Transportes      Marproa, S.A. de C.V.                                                                                                    |   | Mexico                        | 99.50%                 |
| Ultima      del Golfo, S.A. de C.V.                                                                                                       |   | Mexico                        | 99.50%                 |
|                                                                                                                                      |   |                          |                   |
| Indirect Subsidiaries                                                                                                                     |   |                          |                   |
|                                                                                                                                      |   |                          |                   |
| Casa      Saba Brasil Holding, Ltda.                                                                                                      |   | Brazil                        | 99.99%                 |
| Centennial      S.A. de C.V.                                                                                                              |   | Mexico                        | 99.99%                 |
| Distribuidora      Drogueros, S.A. de C.V.                                                                                                |   | Mexico                        | 99.99%                 |
| Distribuidora      Solis Garza, S.A. de C.V. (currently      known as Daltem Provee Norte, S.A. de C.V.)                                  |   | Mexico                        | 99.99%                 |
| Drogasmil      Medicamentos e Perfumaria, S.A. (currently      known as CSB Drogarias, S.A.)                                              |   | Brazil                        | 99.99%                 |
| Drogueros      S.A. de C.V.                                                                                                               |   | Mexico                        | 99.99%                 |
| Estrella      del Este, S.A. de C.V.                                                                                                      |   | Mexico                        | 99.99%                 |
| Farmacias      Solis Hospitalarias y Oncologicas, S.A. de C.V. (currently      known as Farmacias Provee de Especialidades, S.A. de C.V.) |   | Mexico                        | 99.99%                 |
| Grupo      Mexatar, S.A. de C.V.                                                                                                          |   | Mexico                        | 99.99%                 |
| Inmuebles      Visosil, S.A. de C.V.                                                                                                      |   | Mexico                        | 99.99%                 |
| Resonancia      Sports Clinic, S.A. de C.V.                                                                                               |   | Mexico                        | 50.01%                 |
| Servicios      Corporativos Sports Clinic, S.A. de C.V.                                                                                   |   | Mexico                        | 50.01%                 |
| Tampico      Sports Clinic Ambulatorias, S.A. de C.V.                                                                                     |   | Mexico                        | 50.01%                 |
| Servicios      Corporativos Drogueros, S.A. de C.V.                                                                                       |   | Mexico                        | 99.99%                 |
| Servicios      Corporativos Saba, S.A. de C.V.                                                                                            |   | Mexico                        | 99.99%                 |