|  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.                                                                                                    |   | 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 de Rehabilitación,      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 Perfumeria, 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%                      |
| Farmalife      LTDA                                                                                                                       |   | Brazil                                  | 99.99%                      |
| Grupo      Mexatar, S.A. de C.V.                                                                                                          |   | Mexico                                  | 99.99%                      |
| Inmuebles      Visosil, S.A. de C.V.                                                                                                      |   | Mexico                                  | 99.99%                      |
| Servicios      Corporativos Drogueros, S.A. de C.V.                                                                                       |   | Mexico                                  | 99.99%                      |
| Servicios      Corporativos Saba, S.A. de C.V.                                                                                            |   | Mexico                                  | 99.99%                      |

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