| 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%           |
| Capa, S.A. de C.V.                                                                | Mexico                        | 99.50%           |
| Centennial 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 Este, 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%           |
| Grupo Mexatar, S.A. de C.V.                                                       | Mexico                        | 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%           |
| Medicamentos Doctorgen, S.A. de C.V.                                              | Mexico                        | 99.99%           |
| 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%           |
| Controladora Casa Saba, S.A. de C.V.                                              | Mexico                        | 99.99%           |
| Distribuidora CITEM, S.A. de C.V.                                                 | Mexico                        | 99.99%           |
| Distribuidora y Griega, S.A. de C.V.                                              | Mexico                        | 99.99%           |
| Daltem Provee Nacional, S.A. de C.V.                                              | Mexico                        | 99.99%           |
| Repartos a Domicilio, S.A. de C.V.                                                | Mexico                        | 99.99%           |
| Servicios Corporativos Doctorgen, S.A. de C.V.                                    | Mexico                        | 99.99%           |
|                                                                              |                          |             |
| Indirect Subsidiaries                                                             |                          |             |
|                                                                              |                          |             |
| Casa Saba, S.A. de C.V.                                                           | Mexico                        | 100%1            |
| Casa Saba Brasil Holding, Ltda.                                                   | Brazil                        | 100%             |
| CSB Drogarias, S.A.                                                               | Brazil                        | 100%             |
| Farmacias Ahumada, S.A.                                                           | Chile                         | 97.8%            |
| Distribuidora Drogueros, S.A. de C.V.                                             | Mexico                        | 99.99%           |
| Daltem Provee Norte, S.A. de C.V.                                                 | Mexico                        | 99.99%           |
| Drogueros S.A. de C.V.                                                            | Mexico                        | 99.99%           |
| Farmacias Provee de Especialidades, S.A. de C.V.                                  | Mexico                        | 99.99%           |

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| 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% |

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