# EDGAR Filing Document

**Accession Number:** 0001799207
**File Stem:** 0001193125-25-252433
**Filing Date:** 2025-10
**Character Count:** 160930
**Document Hash:** 4bfeabd3b08691a9b34b402702c7f91a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-252433.hdr.sgml**: 20251028

**ACCESSION NUMBER**: 0001193125-25-252433

**CONFORMED SUBMISSION TYPE**: 6-K/A

**PUBLIC DOCUMENT COUNT**: 116

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20251028

**DATE AS OF CHANGE**: 20251028

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AUNA S.A.
- **CENTRAL INDEX KEY:** 0001799207
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** 6-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41982
- **FILM NUMBER:** 251421561

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 6, RUE JEAN MONNET
- **CITY:** GRAND DUCHY OF LUXEMBOURG
- **PROVINCE COUNTRY:** N4
- **ZIP:** L-2180
- **BUSINESS PHONE:** 51 (205-3500)

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 6, RUE JEAN MONNET
- **CITY:** GRAND DUCHY OF LUXEMBOURG
- **PROVINCE COUNTRY:** N4
- **ZIP:** L-2180

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AUNA S.A.A.
- **DATE OF NAME CHANGE:** 20200930

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AUNA S.A.
- **DATE OF NAME CHANGE:** 20200108

?xml version='1.0' encoding='ASCII'? 6-K/A

### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

### FORM 6-K/A

#### REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16

#### OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

#### For the month of October 2025

#### Commission File Number: 001-41982

## Auna S.A.

#### (Exact name of registrant as specified in its charter)

#### 6, rue Jean Monnet

#### L-2180 Luxembourg

#### Grand Duchy of Luxembourg

#### +51 1-205-3500

#### (Address of principal executive office)
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F <u>X</u> Form 40-F

#### EXPLANATORY NOTE
This current report on Form 6-K/A is being furnished by Auna S.A. (the "Company") to amend its previously filed report on Form 6-K dated August 19, 2025 (the "Form 6-K"), which Form 6-K contains as exhibit 99.2 the Company's unaudited condensed consolidated interim financial statements as of and for the three-month and six-month period ended June 30, 2025 and 2024. The purpose of this Form 6-K/A is to furnish the Company's unaudited condensed consolidated interim financial statements as of and for the three-month and six-month period ended June 30, 2025 and 2024 prepared in accordance with International Financial Reporting Standards issued by the International Accounting Standards Board and in eXtensible Business Reporting Language (XBRL). Other than the substitution of exhibit 99.2, the Form 6-K is not being amended or modified in any way.

------

#### **TABLE OF CONTENTS**

---

| | |
|:---|:---|
| **EXHIBIT** |  |
| 99.1 | [Unaudited Condensed Consolidated Interim Financial Statements as of and for the three-month and six-month period ended June 30, 2025](d941345dex991.htm) |

---

------

#### SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
| **Auna S.A.** | **Auna S.A.** | **Auna S.A.** |
| By: | /s/ Gisele Remy | /s/ Gisele Remy |
|  | Name: | Gisele Remy |
|  | Title: | Chief Financial Officer |

---

Date: October 28, 2025

## Exhibit 99.1

?xml version='1.0' encoding='ASCII'? EX-99.1

4.754.251.75 #### Exhibit 99.1
Auna S.A. andSubsidiariesCondensed Consolidated InterimFinancial StatementsJune 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 |
| Notes to the Condensed Consolidated Interim Financial Statements | 5 - 48 |

---

#### Auna S.A. and Subsidiaries
Condensed Consolidated Interim Statement of Financial Position

As of June 30, 2025 and December 31, 2024

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;In thousands of soles | Note | June 30,<br> 2025 | December 31,<br> 2024 | In thousands of soles | Note | June 30, **2025** | December 31,<br> 2024 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Assets** |  |  |  | Liabilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;**Current assets** |  |  |  | Current liabilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents |  | 174661 | 235745 | Loans and borrowings | 9 | 597537 | 654233 |
| &nbsp;&nbsp;&nbsp;&nbsp;Trade accounts receivable | 4 | 1017689 | 961886 | Lease liabilities | 8 | 32487 | 32459 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other assets |  | 270689 | 253283 | Trade accounts payable | 10 | 918446 | 931265 |
| &nbsp;&nbsp;&nbsp;&nbsp;Inventories |  | 138938 | 143764 | Other accounts payable |  | 282499 | 289563 |
| &nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments | 5 | 1004 | 8962 | Provisions | 11 | 10150 | 12246 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other investments |  | 112445 | 100228 | Derivative financial instruments | 5 | 29778 | 15273 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total current assets** |  | 1715426 | 1703868 | Insurance contract liabilities | 12 | 11316 | 10098 |
|  |  |  |  | Deferred income |  | 110 | 138 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Non-current assets** |  |  |  | Total current liabilities |  | 1882323 | 1945275 |
| &nbsp;&nbsp;&nbsp;&nbsp;Trade accounts receivable | 4 | 550 | 571 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Other assets |  | 26444 | 24433 | Non-current liabilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Investments in associates and joint venture |  | 28459 | 25405 | Loans and borrowings | 9 | 2976234 | 2965541 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other investments |  | 331 | 282 | Lease liabilities | 8 | 96054 | 115429 |
| &nbsp;&nbsp;&nbsp;&nbsp;Property, furniture, and equipment | 6 | 2306431 | 2280123 | Trade accounts payable | 10 | 2068 | 2741 |
| &nbsp;&nbsp;&nbsp;&nbsp;Intangible assets | 7 | 2720431 | 2656888 | Other accounts payable |  | 66571 | 73150 |
| &nbsp;&nbsp;&nbsp;&nbsp;Right-of-use assets | 8 | 118681 | 131062 | Derivative financial instruments | 5 | 42157 | 27097 |
| &nbsp;&nbsp;&nbsp;&nbsp;Investment properties |  | 6230 | 6058 | Deferred tax liabilities |  | 305578 | 328370 |
| &nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments | 5 | 43468 | 58510 | Deferred income |  | 128 | 177 |
| &nbsp;&nbsp;&nbsp;&nbsp;Deferred tax assets |  | 200676 | 193520 | Total non-current liabilities |  | 3488790 | 3512505 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total non-current assets** |  | 5451701 | 5376852 | Total liabilities |  | 5371113 | 5457780 |
|  |  |  |  | Equity | 13 |  |  |
|  |  |  |  | Share capital |  | 17389 | 17387 |
|  |  |  |  | Share premium |  | 1209715 | 1208586 |
|  |  |  |  | Reserves |  | 572214 | 524776 |
|  |  |  |  | Retained losses |  | (156126) | (273533) |
|  |  |  |  | Equity attributable to the owner of the Company |  | 1643192 | 1477216 |
|  |  |  |  | Non-controlling interest |  | 152822 | 145724 |
|  |  |  |  | Total equity |  | 1796014 | 1622940 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total assets** |  | 7167127 | 7080720 | Total liabilities and equity |  | 7167127 | 7080720 |

---

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

------

#### **Table of Contents**

#### 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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;In thousands of soles | Note | Three-month period **ended June 30** | Three-month period **ended June 30** | Six-month period **ended June 30** | Six-month period **ended June 30** |
| &nbsp;&nbsp;&nbsp;&nbsp;In thousands of soles | Note | 2025 | 2024 | 2025 | 2024 |
| &nbsp;&nbsp;&nbsp;&nbsp;Revenue |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Insurance revenue | 14 | 284075 | 256336 | 552202 | 508532 |
| &nbsp;&nbsp;&nbsp;&nbsp;Healthcare services revenue | 14 | 724583 | 784082 | 1419059 | 1535260 |
| &nbsp;&nbsp;&nbsp;&nbsp;Sale of medicines | 14 | 85280 | 80066 | 164546 | 152721 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total revenue from contracts with customers** |  | 1093938 | 1120484 | 2135807 | 2196513 |
| &nbsp;&nbsp;&nbsp;&nbsp;Cost of sales and services | 15 | (659540) | (693124) | (1319788) | (1354758) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Gross profit** |  | 434398 | 427360 | 816019 | 841755 |
| &nbsp;&nbsp;&nbsp;&nbsp;Selling expenses | 15 | (54221) | (47652) | (107827) | (100903) |
| &nbsp;&nbsp;&nbsp;&nbsp;Administrative expenses | 15 | (208180) | (201559) | (390632) | (392486) |
| &nbsp;&nbsp;&nbsp;&nbsp;(Loss) reversal for impairment of trade receivables |  | (7693) | (3031) | (23344) | (2835) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other income |  | 12056 | 7600 | 21318 | 19064 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Operating profit** |  | 176360 | 182718 | 315534 | 364595 |
| &nbsp;&nbsp;&nbsp;&nbsp;Finance income |  | 5374 | 6580 | 11087 | 12404 |
| &nbsp;&nbsp;&nbsp;&nbsp;Finance income from exchange difference |  | 68419 |  | 105516 | 2915 |
| &nbsp;&nbsp;&nbsp;&nbsp;Finance costs | 16 | (120273) | (139205) | (243502) | (315880) |
| &nbsp;&nbsp;&nbsp;&nbsp;Finance costs from exchange difference | 16 |  | (49495) |  | (49495) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Net finance cost** |  | (46480) | (182120) | (126899) | (350056) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Share of profit of equity-accounted investees** |  | 2402 | 2277 | 5174 | 4516 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Profit before tax** |  | 132282 | 2875 | 193809 | 19055 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income tax (expense) benefit | 18 | (48260) | 5049 | (71824) | (19467) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Profit (loss) for the period** |  | 84022 | 7924 | 121985 | (412) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Other comprehensive income (loss)** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;**Items that are or may be reclassified subsequently to profit or loss** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash flow hedges |  | (14115) | (6543) | (31494) | (15921) |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign operations – foreign currency translation differences |  | 48714 | (164986) | 67243 | (116174) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other investments at FVOCI – net change in fair value |  | (158) | 559 | 626 | 559 |
| &nbsp;&nbsp;&nbsp;&nbsp;Income tax |  | 3775 | 1321 | 9262 | 3308 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Other comprehensive income (loss) for the period, net of tax** |  | 38216 | (169649) | 45637 | (128228) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total comprehensive income (loss) for the period** |  | 122238 | (161725) | 167622 | (128640) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Income (loss) attributable to:** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Owner of the Company |  | 81981 | 3753 | 117407 | (9582) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-controlling interest |  | 2041 | 4171 | 4578 | 9170 |
|  |  | 84022 | 7924 | 121985 | (412) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Total comprehensive income (loss) attributable to:** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Owner of the Company |  | 121697 | (157610) | 160524 | (131881) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-controlling interest |  | 541 | (4115) | 7098 | 3241 |
|  |  | 122238 | (161725) | 167622 | (128640) |
| &nbsp;&nbsp;&nbsp;&nbsp;**Earnings per share** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Basic earnings per share |  | 1.11 | 0.05 | 1.59 | (0.16) |
| &nbsp;&nbsp;&nbsp;&nbsp;Diluted earnings per share |  | 1.10 | 0.05 | 1.58 | (0.16) |

---

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

------

#### **Table of Contents**

#### 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 | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company | Equity attributable to the owner of the Company |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In thousands of soles | Note | Share<br> **capital**<br>**(note 13.A)** | Share<br> **premium** | Other<br> **capital**<br>**reserve** | Translation<br> **reserve**<br>**(note 13.B)** | Cost of<br> **hedging**<br>**reserve**<br>**(note 13.C)** | Hedging<br> **reserve**<br>**(note 13.D)** | Merger<br> **and other**<br>**reserves** | Shared-<br> **based**<br>**payment**<br>**reserve**<br>**(note 22)** | Retained<br> (losses)<br>**earnings** | Total | Non-<br> **controlling**<br>**interest** | Total<br> **equity** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of December 31, 2023** |  | 8820 | - | 79782 | 140066 | 6422 | (29548) | 1626642 | - | (366899) | 1465285 | 311281 | 1776566 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of January 1, 2024** |  | 8820 |  | 79782 | 140066 | 6422 | (29548) | 1626642 |  | (366899) | 1465285 | 311281 | 1776566 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Profit (loss) for the period |  |  |  |  |  |  |  |  |  | (9582) | (9582) | 9170 | (412) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income (loss) for the period |  |  |  |  | (110245) | 7653 | (20266) | 559 |  |  | (122299) | (5929) | (128228) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total comprehensive income (loss) for the period** |  |  |  |  | (110245) | 7653 | (20266) | 559 |  | (9582) | (131881) | 3241 | (128640) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Issuance of common stock, net of issuance costs |  | 1112 | 1207515 |  |  |  |  |  |  |  | 1208627 |  | 1208627 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Capitalization of merger reserve |  | 7453 |  |  |  |  |  | (7453) |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Acquisition of non-controlling interest |  |  |  |  | 18909 |  |  | (1076628) |  |  | (1057719) | (159910) | (1217629) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Change in fair value of put and call liability |  |  |  |  |  |  |  | (4765) |  |  | (4765) |  | (4765) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity-settled share-based payment |  |  |  |  |  |  |  |  |  | 567 | 567 |  | 567 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total transactions with the owner of the Company** |  | 8565 | 1207515 |  | 18909 |  |  | (1088846) |  | 567 | 146710 | (159910) | (13200) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of June 30, 2024** |  | 17385 | 1207515 | 79782 | 48730 | 14075 | (49814) | 538355 |  | (375914) | 1480114 | 154612 | 1634726 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of December 31, 2024** |  | 17387 | 1208586 | 93012 | (232770) | 15392 | (36494) | 676491 | 9145 | (273533) | 1477216 | 145724 | 1622940 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Profit for the period |  |  |  |  |  |  |  |  |  | 117407 | 117407 | 4578 | 121985 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive income for the period |  |  |  |  | 64723 | (32691) | 10459 | 626 |  |  | 43117 | 2520 | 45637 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total comprehensive income for the period** |  |  |  |  | 64723 | (32691) | 10459 | 626 |  | 117407 | 160524 | 7098 | 167622 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Issuance of shares |  | 2 | 1129 |  |  |  |  |  | (1131) |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity-settled share-based payment | 22 |  |  |  |  |  |  |  | 5452 |  | 5452 |  | 5452 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total transactions with the owner of the Company** |  | 2 | 1129 |  |  |  |  |  | 4321 |  | 5452 |  | 5452 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Balances as of June 30, 2025** |  | 17389 | 1209715 | 93012 | (168047) | (17299) | (26035) | 677117 | 13466 | (156126) | 1643192 | 152822 | 1796014 |

---

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

------

#### **Table of Contents**
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<br> June 30 | Six-month period ended<br> June 30 |
| In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
| **Cash flows from operating activities** |  |  |  |
| Profit (loss) for the period |  | 121985 | (412) |
| **Adjustments for:** |  |  |  |
| Depreciation | 6 | 57014 | 59840 |
| Depreciation of right-of-use assets | 8 | 13855 | 13608 |
| Amortization | 7 | 37818 | 38947 |
| (Reversal) Impairment of inventories |  | 120 | (2194) |
| Equity-settled share-based payment transactions |  | 5452 | 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 |  |  | 1168 |
| (Reversal) Impairment of trade receivables |  | 23344 | 2835 |
| Share of profit of equity-accounted investees |  | (5174) | (4516) |
| Provisions | 11 | 1050 | 440 |
| Finance income |  | (116603) | (15319) |
| Finance costs | 16 | 243502 | 365375 |
| Tax expense |  | 71824 | 19467 |
| **Net changes in assets and liabilities:** |  |  |  |
| Trade accounts receivable and other assets |  | (83491) | (211635) |
| Inventories |  | 6655 | 6505 |
| Trade accounts payable and other accounts payable |  | (24493) | 91516 |
| Provisions and employee benefits | 11 | (3401) | (2146) |
| Insurance contract liabilities | 12 | 1184 | 5834 |
| **Cash generated from operating activities** |  | 350942 | 370753 |
| Income tax paid |  | (108656) | (111496) |
| Interest received |  | 8937 | 12137 |
| **Net cash from operating activities** |  | 251223 | 271394 |
| **Cash flows from investing activities** |  |  |  |
| Payment for accounts payable to former shareholder |  | (20539) |  |
| Purchase of properties, furniture, and equipment | 6 | (47957) | (34880) |
| Proceeds from sale of property, furniture, and equipment |  | 72 | 127 |
| Purchase of intangibles | 7 | (34337) | (22010) |
| Dividends from equity-accounted investees |  | 2147 | 622 |
| Purchase of other investments, net of sales |  | (8095) | (12819) |
| Payment for contingent consideration |  |  | (46991) |
| **Net cash used in investing activities** |  | (108709) | (115951) |
| **Cash flows from financing activities** |  |  |  |
| Proceeds from issuance of common stock in initial public offering, net of issuance costs |  |  | 1267794 |
| Payments of initial public offering costs |  |  | (15842) |
| Proceeds from loans and borrowings | 9 | 821530 | 474540 |
| Payment for loans and borrowings | 9 | (784875) | (437446) |
| Payment for lease liabilities | 8 | (22411) | (22607) |
| Penalty paid for debt prepayment |  | (81) |  |
| Payment for derivatives premiums |  | (14898) | (35328) |
| Payment for costs of extinguishment of debt | 9 |  | (16607) |
| Interest paid | 9 | (204576) | (229067) |
| Proceeds from settlement of derivatives - interest rate swaps |  | (3482) |  |
| Acquisition of non-controlling interest |  |  | (1217629) |
| **Net cash used in financing activities** |  | (208793) | (232192) |
| Net (decrease) increase in cash and cash equivalents |  | (66279) | (76749) |
| Cash and cash equivalents at January 1 |  | 235745 | 241133 |
| Effect of movements in exchange rates on cash held |  | 5195 | (6655) |
| **Cash and cash equivalents at June 30** |  | 174661 | 157729 |
| **Transactions not representing cash flows** |  |  |  |
| Assets acquired through finance lease and other financing | 8 | 774 | 4653 |
| Assets acquired from suppliers in installments |  | (11230) | 137 |

---

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

------

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

1. **Economic Activity** 

A. **Business activity** 

Auna S.A. (hereinafter the "Company" or "Auna") is a subsidiary of Enfoca Group (ultimate controlling party), which holds a share capital of 68.26% acquired through different mechanisms. The Company is the controlling parent of a group of operating and pre-operating companies focused on the healthcare sector.

The Company's registered office is 6, rue Jean Monnet, L-2180 Luxembourg, Grand Duchy of Luxembourg. The Company and its subsidiaries together are also referred to in these consolidated financial statements as the "Group". The Group is a healthcare service provider primarily focused on services that provide cancer treatment through its subsidiary Oncosalud S.A.C., inpatient hospitals, outpatient care centers and specialized medical centers in Peru. Since the end of 2018 it has operated in Colombia through Promotora Médica Las Américas S.A. (hereinafter "PMLA"); since September 1, 2020 through Clínica Portoazul; and since April 21, 2022 through Oncomedica S.A. In February 2022, the Group established a holding company in Mexico, named Grupo Salud Auna Mexico S.A. de C.V. (hereinafter "Auna Mexico"), focused on healthcare investments. On October 5, 2022, the Group through Auna Mexico acquired Hospital y Clinica OCA S.A. de C.V., and on February 1, 2023 it acquired Dentegra Seguros Dentales, S.A. (hereinafter "Dentegra").

#### Initial Public Offering
On March 21, 2024, the Group completed its initial public offering (the "IPO") of 30,000,000 shares of Series A common stock at a price to the public of US$12.00 per share and the Company sold 30,000,000 of such shares. The Group received net proceeds from the IPO of S/ 1,267,794 thousand (equivalent to US$342,000 thousand), after deducting underwriting discounts and commissions, and S/ 61,769 thousand in offering-related expenses.

B. **Regulatory agency for private healthcare services** 

Oncosalud S.A.C. is an indirect subsidiary of the Company. It is supervised by the Superintendencia Nacional de Salud - SUSALUD (Peruvian Board of Health). SUSALUD authorizes, regulates, and supervises the operations of entities that provide healthcare services.

In the case of PMLA, Clínica Portoazul and Oncomedica S.A. these are regulated by the Superintendencia Nacional de Salud - Supersalud (Colombian Board of Health), an agency that authorizes, regulates, and supervises the operation of entities providing healthcare services.

Also, Dentegra Seguros Dentales, S.A. is a subsidiary of the Company, that is supervised by the Comisión Nacional de Seguros y Fianzas – CNSF (Mexican Commission of Insurers). CNSF authorizes, regulates, and supervises the operations of entities that provide insurers services.

2. **Basis for the Preparation of Condensed Consolidated Interim Financial Statements** 

A. **Basis of accounting** 

These condensed consolidated interim financial statements of the Group have been prepared in accordance with IAS 34 Interim Financial Reporting and should be read in conjunction with the Group´s last annual consolidated financial statements as at and for the year ended December 31, 2024. Selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in financial position and performance of the Company since the last annual consolidated financial statements as at and for the year ended December 31, 2024. These condensed consolidated interim financial statements do not include all the information required for full annual financial statements prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) issued by International Accounting Standards Board (IASB).

These condensed consolidated interim financial statements were approved for issuance by the Board of Directors on October 10, 2025.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

B. **Basis of measurement** 

The condensed consolidated interim financial statements have been prepared on the historical cost principle, based on the accounting records maintained by the Group, except for the derivative financial instruments, other investments and investment properties which have been measured at fair value.

C. **Functional and presentation currency** 

These condensed consolidated interim financial statements are presented in Soles (S/), which is the Company´s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. The functional currency of the subsidiaries domiciled in Peru is S/ (Soles), the subsidiaries in Colombia is COP (Colombian Pesos) and the subsidiaries domiciled in Mexico is MXN (Mexican Pesos).

3. **Use of Judgments and Estimates** 

In preparing these condensed consolidated interim financial statements, management has made judgments and estimates that affect the application of the Group's accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively.

The significant judgements made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.

#### Measurement of fair values
The Group has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the chief financial officer.

The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which the valuations should be classified.

When measuring the fair value of an asset or a liability, the Group uses market observable data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows.

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).

Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

4. **Trade Accounts Receivable** 

As of June 30, 2025, and December 31, 2024, this caption comprises the following:

---

| | | |
|:---|:---|:---|
| In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
|  Trade accounts receivable | 1120504 | 1041330 |
|  Trade accounts receivable from related parties | 3505 | 3191 |
|  | 1124009 | 1044521 |
|  Less: Loss for impairment of trade receivable | (105770) | (82064) |
|  | 1018239 | 962457 |
|  **Current** | 1017689 | 961886 |
|  **Non-current** | 550 | 571 |

---

The trade accounts receivable have a current maturity, do not bear interest, and do not have specific guarantees. The trade accounts receivable included the unbilled amount for S/ 182,188 thousand (S/ 152,937 thousand as of December 31, 2024). These amounts will become billable within the third quarter of the year 2025.

As of June 30, 2025, non-current portion corresponds receivable agreements with individual customers related to healthcare services, mainly with maturities between 24 and 36 months and does not have specific guarantees.

The impairment estimate of trade accounts receivable is included in the "Loss for impairment of trade receivables" item in the condensed consolidated interim statement of profit or loss and other comprehensive income. Amounts charged to results of the impairment period are generally written off when there is no expectation of cash recovery.

i. **Disaggregation of trade accounts receivable** 

This caption comprises the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
| In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
|  Healthcare services |  | 1018239 |  | 962457 |
| | | 1,018,239 | | 962,457 |

---

ii. **By primary geographical markets and type of service** 

#### As of June 30, 2025

---

| | | | | |
|:---|:---|:---|:---|:---|
| In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Peru | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Colombia | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mexico | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total |
|  Healthcare services | 262703 | 647378 | 108158 | 1018239 |
|  | 262703 | 647378 | 108158 | 1018239 |

---

#### As of December 31, 2024

---

| | | | | |
|:---|:---|:---|:---|:---|
| In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Peru | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Colombia | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mexico | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total |
|  Healthcare services | 245916 | 624184 | 92357 | 962457 |
|  | 245916 | 624184 | 92357 | 962457 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

The composition of accounts receivable by geographical market and aging as of June 30, 2025 and as of December 31, 2024 is as follows:

#### As of June 30, 2025

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; In thousands of soles | Peru | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Colombia | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mexico | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total |
| &nbsp;&nbsp; Current (not past due) | 164008 | 228895 | 70405 | 463308 |
| &nbsp;&nbsp; 1 - 90 days past due | 59373 | 168099 | 29191 | 256663 |
| &nbsp;&nbsp; 91 - 180 days past due | 28455 | 96813 | 6738 | 132006 |
| &nbsp;&nbsp; 181 - 360 days past due | 23660 | 95527 | 2916 | 122103 |
| &nbsp;&nbsp; More than 360 days past due | 37775 | 107989 | 4165 | 149929 |
|  | 313271 | 697323 | 113415 | 1124009 |
| <br> **As of December 31, 2024** | <br> **As of December 31, 2024** | <br> **As of December 31, 2024** | <br> **As of December 31, 2024** | <br> **As of December 31, 2024** |
| &nbsp;&nbsp; In thousands of soles | Peru | Colombia | Mexico | Total |
| &nbsp;&nbsp; Current (not past due) | 148219 | 222487 | 80296 | 451002 |
| &nbsp;&nbsp; 1 - 90 days past due | 55959 | 192844 | 13865 | 262668 |
| &nbsp;&nbsp; 91 - 180 days past due | 30187 | 103337 | 1090 | 134614 |
| &nbsp;&nbsp; 181 - 360 days past due | 21118 | 76379 | 761 | 98258 |
| &nbsp;&nbsp; More than 360 days past due | 30233 | 67225 | 521 | 97979 |
|  | 285716 | 662272 | 96533 | 1044521 |

---

---

| | | | |
|:---|:---|:---|:---|
| **Expected credit loss assessment for corporate customers**<br> The following table provides information about the exposure to credit risk and Expected Credit Losses (ECLs) for trade receivables and contract assets for corporate customers as of June 30, 2025: | **Expected credit loss assessment for corporate customers**<br> The following table provides information about the exposure to credit risk and Expected Credit Losses (ECLs) for trade receivables and contract assets for corporate customers as of June 30, 2025: | **Expected credit loss assessment for corporate customers**<br> The following table provides information about the exposure to credit risk and Expected Credit Losses (ECLs) for trade receivables and contract assets for corporate customers as of June 30, 2025: | **Expected credit loss assessment for corporate customers**<br> The following table provides information about the exposure to credit risk and Expected Credit Losses (ECLs) for trade receivables and contract assets for corporate customers as of June 30, 2025: |
| &nbsp;&nbsp; In thousands of soles | Weighted- **average loss rate** | Gross carrying<br> amount | Loss<br> allowance |
| &nbsp;&nbsp; Current (not past due) | 0.43% | 444836 | 1904 |
| &nbsp;&nbsp; 1 - 90 days past due | 2.19% | 241566 | 5299 |
| &nbsp;&nbsp; 91 - 180 days past due | 20.45% | 126958 | 25963 |
| &nbsp;&nbsp; 181 - 360 days past due | 12.04% | 118983 | 14329 |
| &nbsp;&nbsp; More than 360 days past due | 28.31% | 128465 | 36364 |
|  |  | 1060808 | 83859 |
| <br> The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets for corporate customers as of December 31, 2024: | <br> The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets for corporate customers as of December 31, 2024: | <br> The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets for corporate customers as of December 31, 2024: | <br> The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets for corporate customers as of December 31, 2024: |
| &nbsp;&nbsp; In thousands of soles | Weighted-<br> average loss rate | Gross carrying<br> amount | Loss<br> allowance |
| &nbsp;&nbsp; Current (not past due) | 0.26% | 418626 | 1103 |
| &nbsp;&nbsp; 1 - 90 days past due | 0.67% | 267552 | 1782 |
| &nbsp;&nbsp; 91 - 180 days past due | 13.76% | 134059 | 18448 |
| &nbsp;&nbsp; 181 - 360 days past due | 10.47% | 95155 | 9966 |
| &nbsp;&nbsp; More than 360 days past due | 39.30% | 80147 | 31499 |
|  |  | 995539 | 62798 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | | |
|:---|:---|:---|:---|
| **Expected credit loss assessment for individual customers**<br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of June 30, 2025: | **Expected credit loss assessment for individual customers**<br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of June 30, 2025: | **Expected credit loss assessment for individual customers**<br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of June 30, 2025: | **Expected credit loss assessment for individual customers**<br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of June 30, 2025: |
| &nbsp;&nbsp;In thousands of soles | **Weighted-<br> average loss rate** | **Gross<br> carrying amount** | **Loss<br> allowance** |
| &nbsp;&nbsp;Current (not past due) | 0.95% | 18472 | 176 |
| &nbsp;&nbsp;1 - 90 days past due | 7.01% | 15097 | 1058 |
| &nbsp;&nbsp;91 - 180 days past due | 36.39% | 5048 | 1837 |
| &nbsp;&nbsp;181 - 360 days past due | 41.54% | 3120 | 1296 |
| &nbsp;&nbsp;More than 360 days past due | 81.74% | 21464 | 17544 |
|  |  | **63201** | **21911** |
| <br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of December 31, 2024: | <br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of December 31, 2024: | <br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of December 31, 2024: | <br>The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets from individual customers (patients) as of December 31, 2024: |
| &nbsp;&nbsp;In thousands of soles | **Weighted-<br> average loss rate** | **Gross<br> carrying amount** | **Loss<br> allowance** |
| &nbsp;&nbsp;Current (not past due) | 1.37% | 14237 | 195 |
| &nbsp;&nbsp;1 - 90 days past due | 7.22% | 8063 | 582 |
| &nbsp;&nbsp;91 - 180 days past due | 42.50% | 2135 | 907 |
| &nbsp;&nbsp;181 - 360 days past due | 36.56% | 4029 | 1473 |
| &nbsp;&nbsp;More than 360 days past due | 78.51% | 20518 | 16109 |
|  |  | **48982** | **19266** |

---

#### Transfer of accounts receivable
As of June 30, 2025, the Group maintain factoring agreements with Citibank del Perú S.A. and Santander del Perú S. A. for liquidity purposes. According to these agreements, the Group sold without recourse trade receivables for S/ 80,486 thousand for the six months ended June 30, 2025 (S/ 76,784 thousand for the six months ended June 30, 2024). These trade receivables have been derecognized from the condensed consolidated interim statement of financial position, because the Group transferred substantially all of the risks and rewards.

5. **Derivative Financial Instruments** 

As of June 30, 2025, and December 31, 2024, this caption includes the following:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles |  | Reference **value** | Maturity **date** | 2025 | 2024 |
| &nbsp;&nbsp;**Derivative assets mandatorily measured at FVOCI** |  |  |  |  |  |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread | (a) | US$253,000 | 2029 | 34006 | 38849 |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread (Long Put) | (a) | US$47,000 | 2025 |  | (2856) |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread (Short Call) | (a) | US$47,000 | 2025 |  | 7825 |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread | (b) | US$108,500 | 2028 | 9462 |  |
| &nbsp;&nbsp;Fx operation Agreement – Single Call | (c) | US$30,000 | 2028 | 1004 | 6337 |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread | (d) | US$2,082 | 2028 |  | 205 |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread | (d) | US$50,918 | 2028 |  | 5534 |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread | (e) | US$55,500 | 2026 |  | 4828 |
| &nbsp;&nbsp;Interest Rate Swap – TIIE | (f) | MXN 1,705,351 | 2028 |  | 6750 |
|  |  |  |  | 44472 | 67472 |
| &nbsp;&nbsp;**Current** |  |  |  | 1004 | 8962 |
| &nbsp;&nbsp;**Non-current** |  |  |  | 43468 | 58510 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles |  | Reference <br> **value** | Maturity <br> **date** | 2025 | 2024 |
| &nbsp;&nbsp;**Derivative liabilities mandatorily measured at FVTPL** |  |  |  |  |  |
| &nbsp;&nbsp;Fx operation Agreement – Forward | (g) | US$3,000 | 2025 | 215 |  |
| &nbsp;&nbsp;**Derivative liabilities mandatorily measured at FVOCI** |  |  |  |  |  |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread (Long Put) | (a) | US$47,000 | 2025 | 5700 |  |
| &nbsp;&nbsp;Fx operation Agreement – Call Spread (Short Call) | (a) | US$47,000 | 2025 | (1751) |  |
| &nbsp;&nbsp;Interest Rate Swap – TIIE | (f) | MXN 3,410,702 | 2028 | 54793 | 38471 |
| &nbsp;&nbsp;Interest Rate Swap – SOFR | (f) | US$77,500 | 2028 | 6763 | 3899 |
| &nbsp;&nbsp;Interest Rate Swap – TIIE | (f) | MXN 1,705,351 | 2028 | 6215 |  |
|  |  |  |  | 71935 | 42370 |
| &nbsp;&nbsp;**Current** |  |  |  | 29778 | 15273 |
| &nbsp;&nbsp;**Non-current** |  |  |  | 42157 | 27097 |

---

Fx: Foreign exchange

(a) On December 18, 2023, new senior notes maturing in 2029 were issued in exchange for a part of the previous senior notes that were canceled in the exchange and this derivate instrument was designated as a hedge to cover both senior notes up to the reference value.

On March 22, 2024, the Group signed a novation of the US$253,000 thousand notional portion of the "Purchased Collar" structure was carried out to Deutsche Bank (originally Citibank) and then on the same date this nominal portion was modify to replace it with a "Call Spread" structure as a continuation of the current hedging strategy.

On December 18, 2024, the Group issued new senior notes maturing in 2029 in order to prepay the senior notes outstanding which had a maturity in 2025 and the derivative instrument of US$47,000 thousand was designated as a hedge to cover these senior notes up to their reference value.

On March 7, 2025, the Group signed a new call spread with JP Morgan of the US$253,000 thousand notional portion. These new instruments cover the exchange fluctuations ranging from S/ 3.713 to S/ 3.756 per US$1.

(b) On January 23, 2025, the Group signed foreign exchange options which included a Call spread agreement with Citibank for US$108,500 thousand which replaced the derivatives for US$55,500 thousand, US$2,082 thousand and US$50,918 thousand. This derivative instrument was designated as a hedge to cover the new term loan signed on December 18, 2023. These instruments cover the exchange fluctuations ranging from S/ 3.713 to S/ 4.20 per US$1.

(c) On May 5, 2023, the Group, through its subsidiary Grupo Salud Auna Mexico, signed foreign exchange options which included a Single call agreement with Santander Bank for US$396,500 thousand. It covered 100% of the term loan. Subsequently, this loan was paid on December 2023 and this derivate instrument was designated as a hedge to cover a part of the new term loan signed on December 18, 2023, and for the no hedged item it had an effect on results that was recorded in finance cost. On March 19, 2024, the Company restructured its debt as a result of a syndication process. As a consequence, the notional in US dollars exposed to exchange rate risk has decreased to US$30,000 thousand and for the no hedged item it had an effect on results that was recorded in finance cost. On April 25, 2024, the Group signed a novation for a portion of US$366,500 thousand of the original structure to HSBC Bank, and then on the same date that portion was unwinded. As result, a notional amount of US$30,000 thousand was maintained with Santander Bank. This instrument cover the exchange fluctuations greater than MXN 22.50 per US$1.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

(d) On June 1, 2023, the Group signed foreign exchange options which included a Call spread agreement with Citibank for US$53,000 thousand. It covered 100% of the notes purchase agreement. Subsequently, this loan was paid in December 2023, and this derivative instrument was designated as a hedge to cover the new term loan signed on December 18, 2023, and for the no hedged item it had an effect on results that was recorded in finance cost. These instruments cover the exchange fluctuations ranging from S/ 3.8575 to S/ 4.30 per US$1.

(e) On November 29, 2022, the Group signed a new foreign exchange options which included Call spread agreement with Citibank N.A. for S/ 238,650 thousand (US$55,500 thousand) to cover 100% of the loan agreement with JPMorgan Chase Bank, S.A. As a result of this agreement, the Group recorded an increase of the derivative financial asset with the premiums payable by S/ 13,774 thousand. This loan was paid on April 2023, and this derivative instrument was designated as a hedge to cover the Notes Purchase Agreement issued in April 2023. After, this loan was paid on December 2023, and this derivative instrument was designated as a hedge to cover a part of the new term loan signed on December 18, 2023 up to the reference value. These new instruments cover the exchange fluctuations ranging from S/ 3.8750 to S/ 4.3000 per US$1.

(f) In April 2024, the Group signed new interest rate swap agreements to cover the interest rate fluctuation related to the new term loan signed December 18, 2023. The amount covered was MXN 3,410,703 thousand and US$77,500 thousand and such instrument fixed an interest rate of 11.80% and 4.51% respectively for the entire period of the derivative.

In September 2024, the Group signed new interest rate swap agreements to cover the interest rate fluctuation related to the new term loan signed December 18, 2023. The amount covered was MXN 1,705,351 thousand and such instrument fixed an interest rate of 8.81% for the entire period of the derivative.

(g) In June 2025, the Group signed a foreign exchange forward for US$3,000 thousand to hedge an exchange rate of 3.570 with a maturity of September 2025.

As of June 30, 2025, there are outstanding premiums to Citibank, Santander Bank, JP Morgan and Deutsche Bank of S/ 84,716 thousand (S/ 85,849 thousand as of December 31, 2024), which were included in Other Accounts Payable. The liabilities were incurred in connection with Call spread and Single Call agreements.

The effect of fair value of these derivative financial instruments, net of tax recognized in the consolidated other comprehensive income for the six months ended June 30, 2025, was a loss for S/ 40,073 thousand (loss for S/ 10,812 thousand for the six months ended June 30, 2024).

For the six months ended June 30, 2025, the effect reclassified from other comprehensive income to profit or loss as gain of exchange difference was S/ 13,927 thousand and from other comprehensive income to profit or loss as finance cost was S/ 9,843 thousand (note 16), and neither includes S/ 5,948 thousand of tax.

For the six months ended June 30, 2024, the effect reclassified from other comprehensive income to profit or loss as loss exchange difference was S/ 26,986 thousand and from other comprehensive income to profit or loss as finance cost was S/ 25,504 thousand (note 16), and neither includes S/ 319 thousand of tax.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

6. **Property, Furniture, and Equipment** 

The movement of property, furniture, and equipment and the respective accumulated depreciation for the six months ended June 30, 2025, and 2024 is as follows:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;**Cost** |  |  |
| &nbsp;&nbsp;Balances as of January 1, | 2846497 | 3060216 |
| &nbsp;&nbsp;Additions (a) | 40842 | 35765 |
| &nbsp;&nbsp;Exchange difference | 49151 | (89211) |
| &nbsp;&nbsp;Transfers from right of use of assets |  | 2065 |
| &nbsp;&nbsp;Disposals | (198) | (133) |
| &nbsp;&nbsp;Write-off | (3081) | (2178) |
| &nbsp;&nbsp;Reclassifications from intangibles assets | (8) | 63 |
| &nbsp;&nbsp;**Balances as of June 30,** | 2933203 | 3006587 |
| &nbsp;&nbsp;**Accumulated depreciation** |  |  |
| &nbsp;&nbsp;Balances as of January 1, | (566374) | (487076) |
| &nbsp;&nbsp;Additions | (57014) | (59840) |
| &nbsp;&nbsp;Exchange difference | (6290) | 9571 |
| &nbsp;&nbsp;Transfers from right of use of assets |  | (1030) |
| &nbsp;&nbsp;Disposals | 140 | 114 |
| &nbsp;&nbsp;Write-off | 2766 | 1365 |
| &nbsp;&nbsp;**Balances as of June 30,** | (626772) | (536896) |
| &nbsp;&nbsp;**Carrying amount** |  |  |
| &nbsp;&nbsp;**Balances as of January 1,** | 2280123 | 2573140 |
| &nbsp;&nbsp;**Balances as of June 30,** | 2306431 | 2469691 |

---

(a) During the six months ended June 30, 2025, the Group acquired assets with a cost of S/ 30,098 thousand (assets for S/ 23,857 thousand during the six months ended at June 30, 2024).

During the six months ended at June 30, 2025, the additions of constructions in progress totaled S/ 10,744 thousand (S/ 11,908 thousand during the six months ended June 30, 2024) corresponding to real estate projects related to the expansion of Clínica Delgado, Clínica Miraflores and Clínica Vallesur in Peru. In addition, include costs related to the remodeling of the clinics Barranquilla, Monteria and Medellin and costs for projects related to the remodeling of the hospitals in Mexico.

7. **Intangible Assets** 

The movement of intangible assets and the corresponding accumulated amortization for the six months ended June 30, 2025 and 2024, is as follows:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;**Cost** |  |  |
| &nbsp;&nbsp;Balances as of January 1 | 2863730 | 3278665 |
| &nbsp;&nbsp;Additions (a) | 30222 | 21262 |
| &nbsp;&nbsp;Reclassifications to property, furniture and equipment |  | (63) |
| &nbsp;&nbsp;Write-off |  | (1168) |
| &nbsp;&nbsp;Exchange difference | 75459 | (130897) |
| &nbsp;&nbsp;**Balances as of June 30** | 2969411 | 3167799 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;**Accumulated amortization** |  |  |
| &nbsp;&nbsp;Balances as of January 1 | (206842) | (149478) |
| &nbsp;&nbsp;Additions | (37818) | (38947) |
| &nbsp;&nbsp;Exchange difference | (4320) | 4656 |
| &nbsp;&nbsp;**Balances as of June 30** | (248980) | (183769) |
| &nbsp;&nbsp;**Carrying amount** |  |  |
| &nbsp;&nbsp;**Balances as of January 1** | 2656888 | 3129187 |
| &nbsp;&nbsp;**Balances as of June 30** | 2720431 | 2984030 |

---

(a) During the six months ended June 30, 2025, the Group acquired intangible assets mainly related to software, SAP licenses and trademark with a cost of S/ 18,985 thousand and public services concessions with a cost of S/ 1,123 thousand (six months ended June 30, 2024: software and SAP licenses with a cost of S/ 17,793 thousand and public services concessions with a cost of S/ 855 thousand).

Also, during the six months ended June 30, 2025 includes S/ 798 thousand (S/ 2,614 thousand at June 30, 2024) related to telehealth platform, Clínica 360, which provides clinical intervention for patients through remote access to physicians and other clinicians and telemedicine solutions.

The Intangible Assets includes Goodwill, and the reconciliation of carrying amount of goodwill is as follow:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;**Cost** |  |  |
| &nbsp;&nbsp;Balances as of January 1, | 1754291 | 2069238 |
| &nbsp;&nbsp;Exchange difference | 50943 | (88114) |
| &nbsp;&nbsp;**Balances as of June 30,** | 1805234 | 1981124 |
| &nbsp;&nbsp;**Carrying amount** |  |  |
| &nbsp;&nbsp;**Balances as of January 1,** | 1754291 | 2069238 |
| &nbsp;&nbsp;**Balances as of June 30,** | 1805234 | 1981124 |

---

8. **Leases** 

Set out below are the carrying amounts of right-of-use assets recognized and the movements during the six months ended June 30, 2025 and 2024:

---

| | | |
|:---|:---|:---|
|  | Right-of-use assets | Right-of-use assets |
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;Balances as of January 1, | 131062 | 139386 |
| &nbsp;&nbsp;Additions of right-of-use assets (a) | 774 | 4653 |
| &nbsp;&nbsp;Transfers to property, furniture and equipment net of depreciation |  | (1035) |
| &nbsp;&nbsp;Depreciation | (13855) | (13608) |
| &nbsp;&nbsp;Write-off (b) |  | (59) |
| &nbsp;&nbsp;Exchange difference | 700 | (1569) |
| &nbsp;&nbsp;**Balance as of June 30,** | &nbsp;&nbsp;&nbsp;&nbsp;118681 | &nbsp;&nbsp;&nbsp;&nbsp;127768 |

---

(a) During the six months ended June 30, 2025, the additions of the Group mainly corresponds to new lease agreements for use of commercial offices, health centers and equipment for medical use. The Group recognized S/ 774 thousand of right-of-use asset and lease liability (as of June 30, 2024 the Group recognized S/ 4,653 thousand of right-of-use asset and lease liability).

------

#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

(b) During the six months ended June 30, 2024, the write-off corresponds to a medical equipment incident, which was compensated.

Set out below are the carrying amounts of lease liabilities and the corresponding movements during the six months ended June 30, 2025 and 2024:

---

| | | |
|:---|:---|:---|
|  | Lease liabilities | Lease liabilities |
| &nbsp;&nbsp;In thousands of soles | 2025 | 2024 |
| &nbsp;&nbsp;Balances as of January 1 | 147888 | 158045 |
| &nbsp;&nbsp;Additions | 774 | 4653 |
| &nbsp;&nbsp;Interest expense | 5758 | 6597 |
| &nbsp;&nbsp;Payments | (22411) | (22607) |
| &nbsp;&nbsp;Exchange difference | (3468) | 496 |
| &nbsp;&nbsp;**Balance as of June 30** | 128541 | 147184 |
| &nbsp;&nbsp;**Current** | 32487 | 31363 |
| &nbsp;&nbsp;**Non-current** | &nbsp;&nbsp;&nbsp;&nbsp;96054 | &nbsp;&nbsp;&nbsp;&nbsp;115821 |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

9. **Loans and Borrowings** 

As of June 30, 2025, and December 31, 2024, the terms and conditions of outstanding obligations are the following:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | $— | $— |  | $— | $— | $— | $— | $— |
|  |  |  |  |  | 2025 | 2025 | 2024 | 2024 |
| &nbsp;&nbsp;&nbsp; In thousands of soles | Type of obligation | Maturity | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest rate | Currency | Face<br> value | Carrying <br>amount | Face<br>value | Carrying<br>amount |
| &nbsp;&nbsp;&nbsp; Entity |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | 45.930% | COP | 5 | 5 | 5 | 5 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Government | 2025 | IBR + 1.500% | COP |  |  | 1442 | 1357 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | guaranteed loan | 2025 | IBR + 1.500% | COP | 231 | 228 | 701 | 667 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2029 | IBR + 5.550% | COP | 10686 | 8170 | 11842 | 8721 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 3.500% | COP | 598 | 583 | 1516 | 1435 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2027 | IBR + 3.750% | COP | 10095 | 9091 | 13299 | 11633 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2028 | IBR + 6.800% | COP | 10142 | 7962 | 11791 | 8958 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 5.200% | COP |  |  | 2272 | 2194 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 4.700% | COP |  |  | 1120 | 1072 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 4.500% | COP | 1304 | 1262 | 2920 | 2735 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 3.500% | COP |  |  | 2392 | 2142 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 4.600% | COP | 328 | 319 | 836 | 787 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2025 | IBR + 4.600% | COP | 1368 | 1302 | 2764 | 2574 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2026 | IBR + 3.500% | COP | 849 | 812 | 1511 | 1402 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2026 | IBR + 3.500% | COP | 802 | 759 | 1302 | 1196 |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2026 | IBR + 4.800% | COP | 2701 | 2489 |  |  |
| &nbsp;&nbsp;&nbsp; Banco Davivienda | Bank loan | 2026 | IBR + 4.200% | COP | 2292 | 2172 |  |  |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2025 | IBR + 7.000% | COP | 2282 | 2063 | 2350 | 2024 |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2026 | IBR + 1.70% | COP | 966 | 929 |  |  |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2026 | IBR + 5.500% | COP | 4356 | 3990 | 6710 | 5935 |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2025 | 46.230% | COP | 48 | 48 | 20 | 20 |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2025 | 46.230% | COP | 6 | 6 | 8 | 8 |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2025 | IBR + 1.680% | COP |  |  | 544 | 530 |
| &nbsp;&nbsp;&nbsp; Banco de Bogotá | Bank loan | 2028 | IBR + 2.950% | COP | 2065 | 1739 |  |  |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2025 | IBR + 1.620% | COP |  |  | 285 | 280 |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2025 | IBR + 2.330% | COP |  |  | 220 | 216 |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2025 | IBR + 2.970% | COP |  |  | 2362 | 2086 |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2028 | IBR + 4.990% | COP | 1748 | 1431 | 2141 | 1631 |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2026 | IBR + 2.120% | COP | 1201 | 1155 |  |  |
| &nbsp;&nbsp;&nbsp; Banco de Occidente | Bank loan | 2025 | IBR + 3.350% | COP | 2240 | 2111 |  |  |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | $|  |  | $— | $— | $— | $— |
|  |  |  |  |  |  | 2025 | 2025 | 2024 | 2024 |
| &nbsp;&nbsp;&nbsp;In thousands of soles | Type of obligation | Maturity |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest rate | Currency | Face<br> value | Carrying <br> amount | Face<br> value | Carrying<br> amount |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | 46.210% IBR + 1.50% | COP | 20 | 20 | 24 | 24 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  |  | COP | 1 | 1 | 2 | 2 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | 46.21% | COP | 5 | 5 | 5 | 5 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2026 |  | IBR + 2.700% | COP | 4713 | 4375 |  |  |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2026 |  | IBR + 1.500% | COP | 394 | 369 |  |  |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2033 |  | IBR + 3.200% | COP | 1396 | 1383 | 2847 | 2727 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2033 |  | IBR + 6.400% | COP | 7382 | 4551 | 8819 | 4753 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2026 |  | IBR + 2.920% | COP | 2635 | 2535 | 4599 | 4277 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | IBR + 2.900% | COP |  |  | 4391 | 4304 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | IBR + 3,300% | COP | 4944 | 4796 | 5149 | 4720 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | IBR + 2.024% | COP |  |  | 2807 | 2732 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | IBR + 1.500% | COP | 3740 | 3497 |  |  |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | 39.640% | COP | 12 | 12 | 3 | 3 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | IBR + 3.100% | COP | 1420 | 1381 |  |  |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2026 |  | IBR + 2.874% | COP | 3022 | 2777 |  |  |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2026 |  | DTF+3.010% | COP | 965 | 855 | 1264 | 1086 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Bank loan | 2025 |  | 33.08% | COP | 5 | 5 | 2 | 2 |
| &nbsp;&nbsp;&nbsp;Bancolombia | Other financing | 2033 |  | DTF+3.950% | COP | 72941 | 36268 | 75582 | 36437 |
| &nbsp;&nbsp;&nbsp;Banco Citibank Colombia | Bank loan | 2025 |  | 14.840% | COP | 33503 | 31427 | 32823 | 30812 |
| &nbsp;&nbsp;&nbsp;Banco Citibank Colombia | Bank loan | 2025 |  | 12.600% | COP | 11533 | 10725 | 10641 | 10641 |
| &nbsp;&nbsp;&nbsp;Banco Citibank Colombia | Bank loan | 2025 |  | 14.540% | COP | 11514 | 10797 | 11352 | 10630 |
| &nbsp;&nbsp;&nbsp;Banco Citibank Colombia | Bank loan | 2025 |  | 13.590% | COP | 12653 | 11850 | 12380 | 11626 |
| &nbsp;&nbsp;&nbsp;Banco Citibank Colombia | Bank loan | 2025 |  | 12.600% | COP | 19109 | 17829 | 18521 | 17457 |
| &nbsp;&nbsp;&nbsp;Itaú Corpbanca Colombia S.A. | Bank loan | 2025 |  | 45.240% | COP | 7 | 7 | 9 | 9 |
| &nbsp;&nbsp;&nbsp;Itaú Corpbanca Colombia S.A. | Bank loan | 2035 |  | IBR + 3.490% | COP | 73979 | 42924 | 56151 | 44747 |
| &nbsp;&nbsp;&nbsp;Boston Scientific Colombia lt | Bank loan | 2028 |  | 10.780% | COP | 1417 | 1179 | 1574 | 1279 |
| &nbsp;&nbsp;&nbsp;Banco de Crédito del Perú | Bank loan | 2025 |  | 6.380% | S/ | 20299 | 20014 |  |  |
| &nbsp;&nbsp;&nbsp;Banco de Crédito del Perú | Bank loan | 2025 |  | 7.850% | US$ |  |  | 15368 | 15124 |
| &nbsp;&nbsp;&nbsp;Banco de Crédito del Perú | Bank loan | 2025 |  | 7.200% | S/ |  |  | 16274 | 16025 |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Other financing | 2027 |  | 6.300% | S/ | 54092 | 48102 | 60472 | 52804 |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 5.900% | S/ |  |  | 20374 | 20137 |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 5.500% | S/ | 20343 | 20012 |  |  |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 5.550% | S/ | 81426 | 80746 |  |  |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 6.000% | S/ |  |  | 20392 | 20270 |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 6.230% | S/ |  |  | 40814 | 40711 |
| &nbsp;&nbsp;&nbsp;Scotiabank Perú S.A.A. | Bank loan | 2025 |  | 5.950% | S/ |  |  | 20389 | 20203 |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 5.970% | S/ | 20577 | 20220 |  |  |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 5.940% | S/ | 9262 | 9061 |  |  |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 5.850% | S/ | 4115 | 4078 |  |  |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 6.500% | S/ |  |  | 20620 | 20246 |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 8.200% | S/ |  |  | 9570 | 9524 |
| &nbsp;&nbsp;&nbsp;Banco BBVA Continental | Bank loan | 2025 |  | 6.530% | S/ |  |  | 9289 | 9065 |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | $|  |  | $— | $— | $— | $— |
|  |  |  |  |  |  | 2025 | 2025 | 2024 | 2024 |
| &nbsp;&nbsp;&nbsp;In thousands of soles | Type of obligation | Maturity |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest rate | Currency | Face<br> value | Carrying <br>amount | Face<br>value | Carrying<br>amount |
| &nbsp;&nbsp;&nbsp;Banco Interamericano de Finanzas | Bank loan | 2025 |  | 5.550% | S/ | 18657 | 18469 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Interamericano de Finanzas | Bank loan | 2025 |  | 6.650% | S/ |  |  | 8262 | 8212 |
| &nbsp;&nbsp;&nbsp;Banco Interamericano de Finanzas | Bank loan | 2025 |  | 6.200% | S/ |  |  | 10718 | 10566 |
| &nbsp;&nbsp;&nbsp;Banco Internacional del Perú S.A.A. | Bank loan | 2025 |  | 5.600% | S/ | 7193 | 7177 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Internacional del Perú S.A.A. | Bank loan | 2025 |  | 5.550% | S/ | 8210 | 8110 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Internacional del Perú S.A.A. | Bank loan | 2025 |  | 6.830% | S/ |  |  | 8269 | 8252 |
| &nbsp;&nbsp;&nbsp;Banco Internacional del Perú S.A.A. | Bank loan | 2025 |  | 5.950% | S/ |  |  | 8196 | 8081 |
| &nbsp;&nbsp;&nbsp;Banco Pichincha | Bank loan | 2025 |  | 5.700% | S/ | 13981 | 13965 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Pichincha | Bank loan | 2025 |  | 5.650% | S/ | 16204 | 16099 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Pichincha | Bank loan | 2025 |  | 6.100% | S/ |  |  | 14209 | 14174 |
| &nbsp;&nbsp;&nbsp;Banco Pichincha | Bank loan | 2025 |  | 5.900% | S/ |  |  | 16222 | 16054 |
| &nbsp;&nbsp;&nbsp;Banco Citibank | Bank loan | 2025 |  | 7.000% | S/ | 20833 | 20582 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Citibank | Bank loan | 2025 |  | 8.380% | US$ | 29339 | 28461 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Citibank | Bank loan | 2025 |  | 8.800% | S/ |  |  | 20776 | 20517 |
| &nbsp;&nbsp;&nbsp;Banco Citibank | Bank loan | 2025 |  | 8.380% | US$ |  |  | 39121 | 37818 |
| &nbsp;&nbsp;&nbsp;Banco GNB | Bank loan | 2025 |  | 5.550% | S/ | 9673 | 9657 |  |  |
| &nbsp;&nbsp;&nbsp;Banco GNB | Bank loan | 2025 |  | 5.900% | S/ |  |  | 9683 | 9559 |
| &nbsp;&nbsp;&nbsp;Secured bonds issues | Senior notes | 2029 |  | 10.000% | US$ | 1919153 | 1346378 | 1757784 | 1187816 |
| &nbsp;&nbsp;&nbsp;Banco Santander México, HSBC and Citibank | Bank loan | 2028 |  | SOFR+4.875% | US$ | 486698 | 377878 | 608680 | 462665 |
| &nbsp;&nbsp;&nbsp;Banco Santander México, HSBC and Citibank | Bank loan | 2028 |  | TIIE+4.500% | MXN | 1559390 | 1087971 | 1816554 | 1221939 |
| &nbsp;&nbsp;&nbsp;Banco Santander México, HSBC and Citibank | Bank loan | 2028 |  | SOFR+4.875% | US$ | 117275 | 91022 | 143341 | 109120 |
| &nbsp;&nbsp;&nbsp;HSBC México | Bank loan | 2025 |  | 12.430% | MXN |  |  | 33873 | 33011 |
| &nbsp;&nbsp;&nbsp;HSBC México | Bank loan | 2025 |  | 10.737% | MXN | 54226 | 53028 |  |  |
| &nbsp;&nbsp;&nbsp;Banco Santander España | Bank loan | 2025 |  | 8.800% | US$ | 55510 | 54547 |  |  |
| &nbsp;&nbsp;&nbsp;**Total** |  |  |  |  |  | 4850079 | 3573771 | 5048548 | 3619774 |
| &nbsp;&nbsp;&nbsp;**Current** |  |  |  |  |  |  | 597537 |  | 654233 |
| &nbsp;&nbsp;&nbsp;**Non-current** |  |  |  |  |  |  | 2976234 |  | 2965541 |

---

DTF: Term deposit rate.

IBR: Bank reference indicator.

TIIE: Interbank equilibrium interest rate.

SOFR: Secured Overnight Financing Rate.

------

#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

The movement of loans and borrowings for the six months ended June 30, 2025 and 2024, is as follows:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
| &nbsp;&nbsp;Balance as of January 1, | 3619774 | 3761582 |
| &nbsp;&nbsp;**Changes in cash flows from financing** |  |  |
| &nbsp;&nbsp;Proceeds from loans and borrowings | 821530 | 474540 |
| &nbsp;&nbsp;Payment for borrowings from financial obligations | (784875) | (437446) |
| &nbsp;&nbsp;Interest paid | (204576) | (229067) |
| &nbsp;&nbsp;Penalty paid for financial debt prepayment | (81) |  |
| &nbsp;&nbsp;**Total changes from financing cash flows** | (168002) | (191973) |
| &nbsp;&nbsp;**Effect of changes in foreign exchange rates** | (66066) | (26050) |
| &nbsp;&nbsp;**Other changes** |  |  |
| &nbsp;&nbsp;Interest expense | 191015 | 241460 |
| &nbsp;&nbsp;Transaction costs related to loans and borrowings | (3031) | (5187) |
| &nbsp;&nbsp;Financial debt prepayment penalty | 81 |  |
| &nbsp;&nbsp;**Balance as of June 30,** | 3573771 | 3779832 |

---

#### Other financing with Scotiabank Perú S.A.A.
This financing agreement requires compliance with the following covenant: maintain a consolidated debt service ratio equal to or greater than 1.20. As of June 30, 2025, the Group complies with this covenant.

#### Senior Notes
As of June, 2025, the senior notes have qualitative and quantitative covenants calculated based on the consolidated financial statements of Auna S.A. and Subsidiaries.

On December 18, 2023, the Group issued US$253.0 million aggregate principal amount of the 2029 Notes in exchange for US$243.4 million aggregate principal amount of 2025 Senior Notes, which were paid upon the Exchange. The Group did not receive any cash proceeds from the issuance of the 2029 Senior Notes. The new senior notes have an interest rate of 10.00% per year, payable semiannually and due on December 18, 2029. Following the closing of the Exchange, US$56.6 million aggregate principal amount of 2025 Senior Notes did not accept the exchange and its terms remain unchanged. The transaction costs incurred in relation to the exchange amounted to S/ 62,193 thousand (equivalent to US$16,571 thousand).

As a result of the aforementioned exchange, since December 18, 2023 (the "Issue Date"), the Group has to comply with the following covenants when planning to incur new indebtedness:

---

| | |
|:---|:---|
| ◾ | The Net Leverage Ratio for the Issuer and its Restricted Subsidiaries on a consolidated basis is less than (i) 4:75 to 1:00, if such Incurrence of Indebtedness occurs before the first anniversary of the Issue Date; (ii) 4:25 to 1:00, if such Incurrence of Indebtedness occurs on or after the first anniversary of the Issue Date but before the second anniversary of the Issue Date; and (iii) 3.75 to 1.00, if such Incurrence of Indebtedness occurs on or after the second anniversary of the Issue Date; and  |

---

---

| | |
|:---|:---|
| ◾ | The Interest Coverage Ratio for the Issuer and its Restricted Subsidiaries on a consolidated basis is at least i) 1.50 to 1.00, if such Incurrence of Indebtedness occurs on or before September 30, 2024; (ii) 1:75 to 1:00, if such Incurrence of Indebtedness occurs on or before September 30, 2025; and (iii) 2.25 to 1.00, if such Incurrence of Indebtedness occurs after September 30, 2025.  |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

On December 18, 2024, the Group issued US$57.8 million aggregate principal amount of the 2029 Notes in exchange for US$56.6 million aggregate principal amount of 2025 Senior Notes, which were paid upon. The Group received cash proceeds from the issuance of the 2029 Senior Notes to S/ 11,047 thousand (equivalent to US$2,949 thousand). The new senior notes have an interest rate of 10.00% per year, payable semiannually and due on December 18, 2029. The transaction costs incurred in relation to the exchange amounted to S/ 5,595 thousand (equivalent to US$1,494 thousand)

In May 2025, the Group closed an offering of US$62,100 thousand in aggregate principal amount of its 10.00% Senior Secured Notes due 2029. The Additional 2029 Notes were issued as additional notes under the indenture governing the outstanding US$310,837 thousand in aggregate principal amount of the Group's 10.000% Senior Secured Notes due 2029 previously issued.

The net proceeds from this offering, used by the Group to partially prepay indebtedness under the Term Loan credit agreement, and to pay related interests, fees and expenses. As a result, the total aggregate principal amount outstanding of the Group's 10.00% Senior Secured Notes due 2029 is US$372,937 thousand. The transaction costs incurred in relation to the senior notes amounted to S/ 4,878 thousand (equivalent to US$1,334 thousand).

As of June 30, 2025, the Group is in compliance with the covenants above indicated.

#### Term Loan
As of June, 2025, the loan has qualitative and quantitative covenants calculated based on the consolidated financial statements of Auna S.A. and Subsidiaries.

The Group complies with the quantitative terms of the following covenants:

---

| | |
|:---|:---|
| ◾ | The consolidated leverage ratio is less than (i) 4.75:1.00 for the fiscal quarters ending December 31, 2023, June 30, 2024, June 30, 2024 and September 30, 2024, (ii) 4.25:1.00 for the fiscal quarters ending December 31, 2024, June 30, 2025, June 30, 2025 and September 30, 2025, (iii) 3.75:1.00 for the fiscal quarters ending December 31, 2025, March 31, 2026, June 30, 2026 and September 30, 2026 and (iv) 3.25:1.00 for the fiscal quarter ending December 31, 2026 and as of the end of each fiscal quarter thereafter.  |

---

---

| | |
|:---|:---|
| ◾ | The consolidated interest coverage ratio is greater than (i) 1.50:1.00 for the fiscal quarters ending December 31, 2023, June 30, 2024, June 30, 2024 and September 30, 2024, (ii) 1.75:1.00 for the fiscal quarters ending December 31, 2024, June 30, 2025, June 30, 2025 and September 30, 2025 and (iii) 2.25:1.00 for the fiscal quarter ending December 31, 2025 and as of the end of each fiscal quarter thereafter.  |

---

In March 2024, the Group completed a syndication process for US$550 million with the participation of Banco Santander México, HSBC, and Citibank as "Joint Lead Arrangers and Joint Bookrunners" and a group of banks as lenders.

On May 12, 2025, the term loan was pre-paid by the Group with the resources obtained from the Senior Notes. As a result of prepayment, the Group recorded a penalty of S/ 81 thousand. These expenses are presented in "Finance costs" in the consolidated statement of profit or loss and other comprehensive income (note 16).

As of June 30, 2025, the Group is in compliance with the covenants above indicated.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

10. **Trade Accounts Payable** 

As of June 30, 2025, and December 31, 2024, the trade accounts payable of the Group are stated in the following currencies:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
| &nbsp;&nbsp;Soles | 308703 | 300068 |
| &nbsp;&nbsp;US dollars | 55735 | 73537 |
| &nbsp;&nbsp;COP | 435081 | 438871 |
| &nbsp;&nbsp;MXN | 120995 | 121530 |
|  | 920514 | 934006 |
| &nbsp;&nbsp;**Current** | 918446 | 931265 |
| &nbsp;&nbsp;**Non-current** | 2068 | 2741 |

---

Trade accounts payable are mainly related to the acquisition of supplies, materials and services for the Group's performance. These accounts payable have current maturity and do not bear interest and generally have payment terms of 98 days, 69 days and 167 days in the subsidiaries located in Peru, Mexico and Colombia, respectively, including the supplier finance arrangement of the Group.

As of June 30, 2025 and December 31, 2024, they include: i) medical fees amounting to S/ 48,827 thousand and S/ 46,364 thousand, respectively, and ii) contract liabilities related to the advance consideration received from patients for healthcare services, for which revenue is recognized over time amounting to S/ 24,496 thousand and S/ 23,800 thousand, respectively. They are classified in soles, COP and MXN and have current maturity.

Likewise, the Group participates in a supplier finance arrangement under which its suppliers may elect to receive early payment of their invoices from a bank by factoring their receivables from the Group. Under the arrangement, a bank agrees to pay amounts to a participating supplier in respect of invoices owed by the Group and receives settlement from the Group later. The principal purpose of this program is to facilitate efficient payment processing and provide the willing suppliers early payment terms, compared with the related invoice payment due date. The Group has not derecognized the original trade payables relating to the arrangement because neither a legal release was obtained nor was the original liability substantially modified on entering into the arrangement. From the Group's perspective, the arrangement does not significantly extend payment terms beyond the normal terms agreed with other suppliers that are not participating. All payables under the arrangement are classified as current as at June 30, 2025 and December 31, 2024. As of June 30, 2025 and December 31, 2024, the amounts related to supplier factoring facility are S/ 155,414 thousand and S/ 155,887 thousand, respectively. The payments to the bank are included within operating cash flows because they continue to be part of the normal operating cycle of the Group and their principal nature remains operating – i.e., payments for the purchase of goods and services. The payments to a supplier by the bank are considered non-cash transactions and amounted to S/ 233,305 thousand during the six months ended at June 30, 2025.

As of June 30, 2025 and December 31, 2024 the non-current portion corresponds to payments agreements with suppliers of the Colombian subsidiaries with maturities between 12 and 36 months.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

11. **Provisions** 

The movement of provisions for the six months ended June 30, 2025 and 2024, is as follows:

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Outstanding <br> claims<br> reserve (i)** | **Other<br> provisions**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total**  |
| &nbsp;&nbsp;As of January 1, 2024 | 105 | 18969 | 19074 |
| &nbsp;&nbsp;Provision |  | 440 | 440 |
| &nbsp;&nbsp;Paid during the period | (45) | (2101) | (2146) |
| &nbsp;&nbsp;Exchange difference |  | (691) | (691) |
| &nbsp;&nbsp;**As of June 30, 2024** | 60 | 16617 | 16677 |
| &nbsp;&nbsp;As of January 1, 2025 | 36 | 12210 | 12246 |
| &nbsp;&nbsp;Provision |  | 1050 | 1050 |
| &nbsp;&nbsp;Paid during the period |  | (3401) | (3401) |
| &nbsp;&nbsp;Exchange difference |  | 254 | 255 |
| &nbsp;&nbsp;**As of June 30, 2025** | 36 | 10113 | 10150 |

---

(i) Outstanding claims reserve represent the Group's outstanding third-party obligations and do not include amounts related to the Group's customers that are part of the insurance premium program.

#### Outstanding claims reserve
These provisions include unsettled events based on the notices of claims received up to the condensed consolidated interim financial statement date.

#### Other provisions
As of June 30, 2025, comprise mainly the estimate of provision for present obligations from civil, labor and tax judicial processes amounting to S/ 2,676 thousand of Colombian subsidiaries, S/ 1,558 thousand from Peruvian subsidiaries and S/ 5,879 thousand from Mexican subsidiaries.

As of June 30, 2024, comprise mainly the estimate of provision for present obligations from civil, labor and tax judicial processes amounting to S/ 2,739 thousand of Colombian subsidiaries, S/ 1,392 thousand from Peruvian subsidiaries and S/ 12,486 thousand from Mexican subsidiaries.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

12. **Insurance Contract Liabilities** 

The movement for the six months ended June 30, 2025 and 2024, is as follows:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **2025** | **2025** | **2025** | **2025** | **2024** | **2024** | **2024** | **2024** |
|  |  | **Liabilities for incurred claims** | **Liabilities for incurred claims** |  |  | **Liabilities for incurred claims** | **Liabilities for incurred claims** |  |
| &nbsp;&nbsp;In thousands of soles | **Liabilities for<br> remaining<br> coverage** | **Estimates of<br> present value<br> of future cash<br> flows** | **Risk<br> adjustment for<br> non-financial<br> risk** | **Total** | **Liabilities for<br> remaining<br> coverage** | **Estimates of<br> present value<br> of future cash<br> flows** | **Risk<br> adjustment for<br> non-financial<br> risk** | **Total** |
| &nbsp;&nbsp;Balances as of January 1 | 1745 | 8108 | 245 | 10098 | 31039 | 8560 | 254 | 39853 |
| &nbsp;&nbsp;**Changes in the statement of profit or loss and OCI** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Insurance revenue** | (552202) |  |  | (552202) | (508532) |  |  | (508532) |
| &nbsp;&nbsp;**Insurance service expenses** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Incurred claims and other insurance service expenses |  | 23473 |  | 23473 |  | 22841 |  | 22841 |
| &nbsp;&nbsp;Amortization of insurance acquisition cash flows | 74730 |  |  | 74730 | 70044 |  |  | 70044 |
| &nbsp;&nbsp;Adjustments to liabilities for incurred claims |  |  | 44 | 44 |  |  | (3) | (3) |
| &nbsp;&nbsp;**Total insurance service expenses** | 74730 | 23473 | 44 | 98247 | 70044 | 22841 | (3) | 92882 |
| &nbsp;&nbsp;**Total insurance service result** | (477472) | 23473 | 44 | (453955) | (438488) | 22841 | (3) | (415650) |
| &nbsp;&nbsp;Effect of movements in exchange rates | (59) | 93 |  | 34 | (809) | (188) |  | (997) |
| &nbsp;&nbsp;**Total changes in the statement of profit or loss and OCI** | (477531) | 23566 | 44 | (453921) | (439297) | 22653 | (3) | (416647) |
| &nbsp;&nbsp;**Cash flows** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Premiums received | 559474 |  |  | 559474 | 513808 |  |  | 513808 |
| &nbsp;&nbsp;Claims and other insurance service expenses paid |  | (22943) |  | (22943) |  | (21519) |  | (21519) |
| &nbsp;&nbsp;Insurance acquisition cash flows | (81392) |  |  | (81392) | (70793) |  |  | (70793) |
| &nbsp;&nbsp;**Total cash flows** | 478082 | (22943) |  | 455139 | 443015 | (21519) |  | 421496 |
| &nbsp;&nbsp;Acquired through business combinations |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Closing assets** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Closing liabilities** | 2296 | 8731 | 289 | 11316 | 34757 | 9694 | 251 | 44702 |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

#### Liability for Incurred Claims (LIC)
These provisions include the reserve for events incurred but not reported (IBNR), the claims pending settlement reserve and the risk adjustment for non-financial risk to the condensed consolidated interim financial statement date. As of June 30, 2025 and December 31, 2024, the reserves of the oncology healthcare plans and the general healthcare plan called "Auna Salud" were determined using a reserving model based on a mix of several methods. As of June 30, 2025 and December 31, 2024 the key assumptions of the oncologic healthcare plans and the general healthcare plan include the evolution of past claims, which are projected in the future.

#### Insurance expenses
The insurance expenses incurred by Oncosalud S.A.C., the Company's insurance subsidiary and presented in its separate financial statements for the six months ended June 30, 2025 and 2024.

The insurance expenses incurred by Oncosalud S.A.C. follow:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Cost of sales and services (i)** | **Cost of sales and services (i)** | **Cost of sales and services (i)** | **Cost of sales and services (i)** |
| | **Three-month period ended <br> June 30**  | **Three-month period ended <br> June 30**  | **Six-month period ended <br> June 30**  | **Six-month period ended <br> June 30**  |
| &nbsp;&nbsp;In thousands of soles | **2025** | **2024**  | **2025** | **2024**  |
| &nbsp;&nbsp;Medicines | 73180 | 69821 | 153235 | 130541 |
| &nbsp;&nbsp;Room service for inpatients | 8635 | 11992 | 14895 | 16559 |
| &nbsp;&nbsp;Medical consultation fees | 21779 | 22067 | 36812 | 33204 |
| &nbsp;&nbsp;Auxiliary services and clinical laboratory | 28538 | 31176 | 63027 | 66141 |
| &nbsp;&nbsp;Surgery fees | 2493 | 6595 | 3626 | 14394 |
| &nbsp;&nbsp;Insurance contracts | (332) | 1126 | 3206 | 4910 |
|  | 134293 | 142777 | 274801 | 265749 |

---

(i) These expenses are included in the cost of sales and services in the condensed consolidated interim statement of profit or loss and other comprehensive income after deducting the margin mark-up. For the six-month period ended June 30, 2025 and 2024 the margin applied was calculated using the same basis as charged to third parties for these services and the overall average margin applied was 28% and 23%, respectively. All balances and transactions with related parties are priced on arm´s length basis.

Due to the vertical integration of the Group's companies, these insurance expenses incurred by Oncosalud S.A.C. and the corresponding trade and other accounts payable are eliminated with the transactions performed with Oncocenter Perú S.A.C. and the Company's healthcare services subsidiaries. See note 17.b.i.

The insurance technical reserves are presented in Oncosalud S.A.C.'s separate financial statements and also presented in the Group's condensed consolidated interim financial statements as of June 30, 2025 and as of December 31, 2024.

13. **Equity** 

A. **Share capital** 

As of June 30, 2025, the share capital is represented by 30,095,388 class "A" ordinary shares with a par value of US$0.01 each and 43,917,577 class "B" ordinary shares with a par value of US$0.10 each. The class A shares and class B shares will be entitled to participate equally in distributions made by the Group, with economic entitlement proportionate to the number of shares held (and not the voting power of a shareholder).

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

On March 4, 2024, the Extraordinary Shareholders Meeting approved: i) the conversion through a reverse stock split of 241,546,679 ordinary shares held by the existing shareholders of class A and B shares on a 5.5-to-one ratio into class B shares, ii) to increase the share capital by S/ 7,453 thousand through capitalization from "Merge and other reserves" and iii) to increase the par value of the class "B" shares to a par value of US$0.1 each. The reverse stock split conversion is effective from March 4, 2024.

In accordance with Codification of Staff Accounting Bulletins Topic 4: Equity Accounts, section C, this reverse stock split has been recognized by the Group retrospectively for the Basic and diluted earnings per share calculation in the consolidated financial statements.

On March 21, 2024, the Company completed its initial public offering (the "IPO") of 30,000,000 shares of our Series A common stock at a price to the public of US$12.00 per share and the Company sold 30,000,000 of such shares. As a consequence, the share capital increased by S/ 1,112 thousand and the share premium increased by S/ 1,208,496 thousand and it includes a deduction of S/ 58,186 thousand related to issuance costs previously recorded in "Other assets".

On January 13, 2025, the Extraordinary Shareholders Meeting approved to increase the share capital by S/ 2 thousand. This amount corresponds to the shares from the Restricted Share Awards 2024.

As of June 30, 2025 the share capital structure of the class "B" is as follows:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Range of shareholding**<br>**percentage** | **Number of**<br>**shareholders** | **Participation**<br>**percentage** |
| &nbsp;&nbsp;From 0.01 to 0.79 | 5 | 2.47 |
| &nbsp;&nbsp;From 0.80 to 2.37 | 4 | 9.50 |
| &nbsp;&nbsp;From 2.38 to 9.13 | 4 | 29.77 |
| &nbsp;&nbsp;From 9.14 to 58.26 | 1 | 58.26 |
|  | 14 | 100.00 |

---

B. **Translation reserve** 

Translation reserve includes all exchange differences resulting from the translation of the financial statements of foreign operations. As of June 30, 2025, the Group recognizes the translation differences of the consolidated financial statements of the Group's subsidiaries Auna Colombia S.A.S. and Auna México in translation reserve of the condensed consolidated interim statement of profit or loss and other comprehensive income.

C. **Cost of hedging reserve** 

The cost of hedging reserve reflects gain or loss on the portion excluded from the designated hedging instrument that relates to the forward element of forward contract and as well as the time value of purchased collar contract. It is initially recognized in OCI and accounted for similarly to gains or losses in the hedging reserve.

D. **Hedging reserve** 

Hedging reserve includes the effective portion of the accumulated net change in the fair value of the hedging instruments used in cash flow hedges with subsequent recognition in profit or loss. This reserve is recognized net of deferred income tax.

E. **Non-controlling interests** 

On March 21, 2024, the Company, through its subsidiary Auna Salud S.A.C., acquired the non-controlling interest of Heredia Investments S.A.C., which held 21.2% of Auna Salud S.A.C., through a capital reduction of S/ 1,217,629 thousand. The Group wrote off the non-controlling interest for S/ 159,910 thousand, with the corresponding debit entry in "Merger and other reserves" for S/ 1,076,628 thousand and credit entry in "Translation reserve" for S/ 18,909 thousand.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

14. **Revenue** 

A. **Disaggregation of revenue** 

The Group generates revenue primarily from the sale of oncologic health care plans and health care services to its customers.

This caption comprises the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Three-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Three-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Six-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Six-month period ended <br> June 30**  |
| &nbsp;&nbsp;In thousands of soles | **2025** | **2024**  | **2025** | **2024**  |
| &nbsp;&nbsp;**Revenue from contracts with customers** |  |  |  |  |
| &nbsp;&nbsp;Healthcare services (i) | 724583 | 784082 | 1419059 | 1535260 |
| &nbsp;&nbsp;Sale of medicines | 85280 | 80066 | 164546 | 152721 |
| &nbsp;&nbsp;**Total revenue from contracts with customers** | 809863 | 864148 | 1583605 | 1687981 |
| &nbsp;&nbsp;**Insurance revenue** | 284075 | 256336 | 552202 | 508532 |
| &nbsp;&nbsp;**Total revenue** | 1093938 | 1120484 | 2135807 | 2196513 |

---

Insurance revenue includes the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Three-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Three-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Six-month period ended <br> June 30**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Six-month period ended <br> June 30**  |
| &nbsp;&nbsp;In thousands of soles | **2025** | **2024**  | **2025** | **2024**  |
| &nbsp;&nbsp;Oncology plans | 215338 | 197634  | 427851 | 389567  |
| &nbsp;&nbsp;General healthcare services plans | 68737 | 58702  | 124351 | 118965  |
| &nbsp;&nbsp;**Total insurance revenue** | **284075** | **256336**  | **552202** | **508532**  |
| &nbsp;&nbsp;Timing of revenue recognition |  |  |  |  |
| &nbsp;&nbsp;Products transferred at a point in time | 85280 | 80066  | 164546 | 152721  |
| &nbsp;&nbsp;Products and services transferred over time | 724583 | 784082  | 1419059 | 1535260  |
| &nbsp;&nbsp;**Total revenue from contracts with customers** | **809863** | **864148**  | **1583605** | **1687981**  |

---

(i) The amounts reported in Healthcare services revenue line item do not include revenue recognized for customers that are part of the Company's insurance premium program.

B. **Disaggregation of revenue from contracts with customers** 

This caption comprises the following:

---

| | | | |
|:---|:---|:---|:---|
|  | **Reportable segments** | **Reportable segments** |  |
| &nbsp;&nbsp;In thousands of soles | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Oncosalud <br> Peru** | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Healthcare <br> services** | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total**  |
| &nbsp;&nbsp;**For the three months ended June 30, 2025** |  |  |  |
| &nbsp;&nbsp;**Primary geographical markets** |  |  |  |
| &nbsp;&nbsp;Peru | 274166 | 199896 | 474062 |
| &nbsp;&nbsp;Colombia |  | 346223 | 346223 |
| &nbsp;&nbsp;Mexico |  | 273653 | 273653 |
| &nbsp;&nbsp;**For the three months ended June 30, 2024** |  |  |  |
| &nbsp;&nbsp;**Primary geographical markets** |  |  |  |
| &nbsp;&nbsp;Peru | 257589 | 182916 | 440505 |
| &nbsp;&nbsp;Colombia |  | 377624 | 377624 |
| &nbsp;&nbsp;Mexico |  | 302355 | 302355 |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

---

| | | | |
|:---|:---|:---|:---|
|  | **Reportable segments** | **Reportable segments** |  |
| &nbsp;&nbsp;In thousands of soles | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Oncosalud <br> Peru** | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Healthcare <br> services** | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total**  |
| &nbsp;&nbsp;**For the six months ended June 30, 2025** |  |  |  |
| &nbsp;&nbsp;**Primary geographical markets** |  |  |  |
| &nbsp;&nbsp;Peru | 546989 | 387273 | 934262 |
| &nbsp;&nbsp;Colombia |  | 685016 | 685016 |
| &nbsp;&nbsp;Mexico |  | 516529 | 516529 |
| &nbsp;&nbsp;**For the six months ended June 30, 2024** |  |  |  |
| &nbsp;&nbsp;**Primary geographical markets** |  |  |  |
| &nbsp;&nbsp;Peru | 502430 | 356775 | 859205 |
| &nbsp;&nbsp;Colombia |  | 726510 | 726510 |
| &nbsp;&nbsp;Mexico |  | 610798 | 610798 |

---

(i) The reportable segments correspond to each different location (see Note 17).

C. **Contract balances** 

As of June 30, 2025, and December 31, 2024, the following table provides information about receivables and contract liabilities from contracts with customers:

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;In thousands of soles | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2024 |
| &nbsp;&nbsp;Trade accounts receivable | 4 | 1018239 | 962457 |
| &nbsp;&nbsp;Contract liabilities, which are included in "trade accounts payable" | 10 | (24496) | (23780) |

---

The contract assets primarily relate to the Group's rights to consideration for service completed but not billed at the reporting date. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. There are no contract assets as of June 30, 2025 and December 31, 2024.

The contract liabilities primarily relate to the advance consideration received from patients for healthcare services, for which revenue is recognized over time. This will be recognized as revenue over the next 12 months.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

15. **Cost of Sales and Services, Selling Expenses and Administrative Expenses** 

This caption comprises the following:

For three months ended June 30, 2025 and 2024:

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **Cost of sales and services**  | **Cost of sales and services**  | **Selling expenses** | **Selling expenses** | **Administrative expenses**  | **Administrative expenses**  | **Total** | **Total** |
| &nbsp;&nbsp;In thousands of soles | **Note**  | **June 30,<br> 2025** | **June 30,<br> 2024** | **June 30,<br> 2025** | **June 30,<br> 2024** | **June 30,<br> 2025** | **June 30,<br> 2024** | **June 30,<br> 2025** | **June 30,<br> 2024** |
| &nbsp;&nbsp;Medicines |  | 272243 | 298352 |  |  |  |  | 272243 | 298352 |
| &nbsp;&nbsp;Auxiliary services and clinical laboratory |  | 23400 | 18276 |  |  |  |  | 23400 | 18276 |
| &nbsp;&nbsp;Room service for inpatients |  | 17261 | 16688 |  |  |  |  | 17261 | 16688 |
| &nbsp;&nbsp;Surgery fees |  | 56084 | 56378 |  |  |  |  | 56084 | 56378 |
| &nbsp;&nbsp;Medical consultation fees |  | 22686 | 28979 |  |  |  |  | 22686 | 28979 |
| &nbsp;&nbsp;Insurance contracts |  | 11686 | 12437 |  |  |  |  | 11686 | 12437 |
| &nbsp;&nbsp;Personnel expenses (a) |  | 171108 | 191147 | 17496 | 17253 | 103377 | 89632 | 291981 | 298032 |
| &nbsp;&nbsp;Services provided by third parties (b) |  | 47959 | 36528 | 33553 | 28614 | 56189 | 65639 | 137701 | 130781 |
| &nbsp;&nbsp;Depreciation | 6 and 8 | 26629 | 30276 | 459 | 6 | 8558 | 6403 | 35646 | 36685 |
| &nbsp;&nbsp;Amortization | 7 | 443 | 520 | 401 |  | 18813 | 18756 | 19657 | 19276 |
| &nbsp;&nbsp;Other management charges |  | 9880 | 3536 | 2103 | 1744 | 15116 | 14314 | 27099 | 19594 |
| &nbsp;&nbsp;Tax expenses |  | 161 | 7 | 209 | 35 | 6127 | 6815 | 6497 | 6857 |
|  |  | 659540 | 693124 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54221 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;47652 | 208180 | 201559 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;921941 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;942335 |

---

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

For six months ended June 30, 2025 and 2024:

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | Cost of sales and services | Cost of sales and services | Selling expenses | Selling expenses | Administrative expenses | Administrative expenses | Total | Total |
| In thousands of soles | Note | **June 30,**<br>**2025** | **June 30,**<br>**2024** | June 30,<br> 2025 | **June 30,**<br>**2024** | June 30,<br> 2025 | June 30,<br> 2024 | June 30,<br> 2025 | June 30,<br> 2024 |
| Medicines |  | 541555 | 583163 |  |  |  |  | 541555 | 583163 |
| Auxiliary services and clinical laboratory |  | 45506 | 39289 |  |  |  |  | 45506 | 39289 |
| Room service for inpatients |  | 32825 | 31030 |  |  |  |  | 32825 | 31030 |
| Surgery fees |  | 111634 | 109017 |  |  |  |  | 111634 | 109017 |
| Medical consultation fees |  | 48077 | 53720 |  |  |  |  | 48077 | 53720 |
| Insurance contracts |  | 23511 | 26519 |  |  |  |  | 23511 | 26519 |
| Personnel expenses (a) |  | 343600 | 370111 | 35231 | 33902 | 183993 | 181813 | 562824 | 585826 |
| Services provided by third parties (b) |  | 79543 | 72340 | 67488 | 63156 | 114822 | 122787 | 261853 | 258283 |
| Depreciation | 6 and 8 | 54912 | 60785 | 464 | 12 | 15493 | 12651 | 70869 | 73448 |
| Amortization | 7 | 943 | 1045 | 401 |  | 36474 | 37902 | 37818 | 38947 |
| Other management charges |  | 37515 | 7729 | 4000 | 3767 | 27890 | 24553 | 69405 | 36049 |
| Tax expenses |  | 167 | 10 | 243 | 66 | 11960 | 12780 | 12370 | 12856 |
|  |  | 1319788 | 1354758 | &nbsp;&nbsp;&nbsp;&nbsp;107827 | &nbsp;&nbsp;&nbsp;&nbsp;100903 | 390632 | 392486 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1818247 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1848147 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

(a) Personnel expenses comprise the following:

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| | | | | |
|:---|:---|:---|:---|:---|
|  | Three-month period ended<br> June 30 | Three-month period ended<br> June 30 | Six-month period ended<br> June 30 | Six-month period ended<br> June 30 |
| In thousands of soles | 2025 | 2024 | 2025 | 2024 |
| Remunerations | 187334 | 188129 | 365706 | 377897 |
| Legal bonuses | 22331 | 21559 | 39508 | 35795 |
| Health insurance for employees | 29442 | 31388 | 57623 | 61717 |
| Severance payment | 1194 | 4661 | 2276 | 5832 |
| Vacations | 12140 | 11858 | 23186 | 23493 |
| Bonuses | 8555 | 10682 | 12472 | 18065 |
| Employees' profit sharing | 7397 | 7469 | 13829 | 17153 |
| Board of Directors' remuneration | 1352 | 1235 | 2719 | 2523 |
| Equity-settled share-based payment expenses | 2727 | 288 | 5452 | 567 |
| Compensation to personnel | 12242 | 12776 | 24908 | 26909 |
| Training | 571 | 377 | 919 | 568 |
| Other benefits | 6696 | 7610 | 14226 | 15307 |
|  | 291981 | 298032 | 562824 | 585826 |

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(b) Services provided by third parties include the following:

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| | | | | |
|:---|:---|:---|:---|:---|
|  | Three-month period ended<br> June 30 | Three-month period ended<br> June 30 | Six-month period ended<br> June 30 | Six-month period ended<br> June 30 |
| In thousands of soles | 2025 | 2024 | 2025 | 2024 |
| Sales commission | 19842 | 13923 | 39818 | 35550 |
| Advisory and consulting fees | 26305 | 18459 | 44946 | 35337 |
| Utilities | 12985 | 16792 | 24316 | 32786 |
| Service and repair | 20072 | 18218 | 37486 | 35676 |
| Leases | 14953 | 16538 | 28565 | 32797 |
| Credit card commission | 8413 | 7766 | 16587 | 15413 |
| Custodial and cleaning services | 13072 | 12232 | 25967 | 24397 |
| Advertisement | 7019 | 7032 | 14225 | 12515 |
| Hosting | 4541 | 4831 | 8839 | 9157 |
| Collection expenses | 703 | 623 | 1253 | 656 |
| Travel and entertainment expenses | 1245 | 1135 | 1867 | 1642 |
| Others | 8551 | 13232 | 17984 | 22357 |
|  | 137701 | 130781 | 261853 | 258283 |

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

16. **Finance Costs** 

This caption comprises the following:

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | Three-month period<br> ended June 30 | Three-month period<br> ended June 30 | Six-month period<br> ended June 30 | Six-month period<br> ended June 30 |
| &nbsp;&nbsp;In thousands of soles | Note | 2025 | 2024 | 2025 | 2024 |
| &nbsp;&nbsp;Financial liabilities measured at amortized cost – interest expense |  | 96677 | 123797 | 196206 | 247663 |
| &nbsp;&nbsp;Interest from leases liabilities |  | 2798 | 3201 | 5758 | 6597 |
| &nbsp;&nbsp;Financial assets at FVTPL – net change in fair value: Derivative Assets mandatorily measured at FVTPL |  | 648 | (9751) | 3911 | 9905 |
| &nbsp;&nbsp;Exchange difference |  |  | 49495 |  | 49495 |
| &nbsp;&nbsp;Cash flow hedges – reclassified from OCI for costs of hedging reserve |  | 5080 | 6172 | 9843 | 25504 |
| &nbsp;&nbsp;Unwind of derivative financial instruments measured at FVOCI |  |  | 7550 |  | 7550 |
| &nbsp;&nbsp;Change in fair value of contingent consideration |  |  | 1529 |  | 1529 |
| &nbsp;&nbsp;Cash flow hedges settlement - Swaps |  | 3921 |  | 6489 |  |
| &nbsp;&nbsp;Financial debt prepayment penalty | 9 | 81 |  | 81 |  |
| &nbsp;&nbsp;Others (a) |  | 11068 | 6707 | 21214 | 17132 |
|  |  | 120273 | 188700 | 243502 | 365375 |

---

(a) For the six-months periods ended June 30, 2025 and 2024, include mainly cost of factoring for S/ 10,419 thousand and S/ 10,174 thousand, respectively.

17. **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.

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| | |
|:---|:---|
| 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.

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#### **Table of Contents**

#### 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:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles | Reportable segments | Reportable segments | Reportable segments | Reportable segments | Reportable segments |  |  |
| In thousands of soles | **Oncosalud**<br> **Peru** | **Healthcare**<br> **services in Peru** | Healthcare<br> services in<br> Colombia | Healthcare<br> services in<br> Mexico | Total reportable<br> segments | Holding and<br> eliminations | Total |
| &nbsp;&nbsp;&nbsp; **2025** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; External revenues | 274166 | 199896 | 346223 | 273653 | 1093938 |  | 1093938 |
| &nbsp;&nbsp;&nbsp; Inter-segment revenue (i) | 11884 | 69099 |  |  | 80983 | (80983) |  |
| &nbsp;&nbsp;&nbsp; **Segment revenue** | 286050 | 268995 | 346223 | 273653 | 1174921 | (80983) | 1093938 |
| &nbsp;&nbsp;&nbsp; External cost of service | (74535) | (183134) | (247731) | (154140) | (659540) |  | (659540) |
| &nbsp;&nbsp;&nbsp; Inter-segment cost of service (i) | (72328) | (7562) |  |  | (79890) | 79890 |  |
| &nbsp;&nbsp;&nbsp; **Segment cost of service** | (146863) | (190696) | (247731) | (154140) | (739430) | 79890 | (659540) |
| &nbsp;&nbsp;&nbsp; **Gross profit** | 139187 | 78299 | 98492 | 119513 | 435491 | (1093) | 434398 |
| &nbsp;&nbsp;&nbsp; External selling expenses | (46431) | (4839) | (1408) | (2543) | (55221) | 1000 | (54221) |
| &nbsp;&nbsp;&nbsp; **Segment selling expenses** | (46431) | (4839) | (1408) | (2543) | (55221) | 1000 | (54221) |
| &nbsp;&nbsp;&nbsp; External administrative expenses | (18742) | (29472) | (50277) | (60424) | (158915) |  | (158915) |
| &nbsp;&nbsp;&nbsp; Inter-segment administrative expenses | (2330) | (1849) |  |  | (4179) | 4179 |  |
| &nbsp;&nbsp;&nbsp; Corporate expenses | (17824) | (17446) | (2878) | (1715) | (39863) | (9402) | (49265) |
| &nbsp;&nbsp;&nbsp; **Segment administrative expenses** | (38896) | (48767) | (53155) | (62139) | (202957) | (5223) | (208180) |
| &nbsp;&nbsp;&nbsp; **Impairment losses on trade receivables** | (701) | (4653) | (2049) | (408) | (7811) | 118 | (7693) |
| &nbsp;&nbsp;&nbsp; Other income | (2242) | 1211 | 4435 | 5615 | 9019 | 3037 | 12056 |
| &nbsp;&nbsp;&nbsp; Inter-segment other income | 6262 | 470 |  |  | 6732 | (6732) |  |
| &nbsp;&nbsp;&nbsp; **Other income** | 4020 | 1681 | 4435 | 5615 | 15751 | (3695) | 12056 |
| &nbsp;&nbsp;&nbsp; **Segment operating profit (loss)** | 57179 | 21721 | 46315 | 60038 | 185253 | (8893) | 176360 |
| &nbsp;&nbsp;&nbsp; Share of profit of equity accounted investees, net of taxes | 819 |  | 1583 |  | 2402 |  | 2402 |
| &nbsp;&nbsp;&nbsp; Exchange difference, net | 597 | 1410 | 15299 | 14128 | 31434 | 36985 | 68419 |
| &nbsp;&nbsp;&nbsp; Interest expense, net | (4438) | (11047) | (23449) | (39988) | (78922) | (35977) | (114899) |
| &nbsp;&nbsp;&nbsp; **Segment profit (loss) before tax** | 54157 | 12084 | 39748 | 34178 | 140167 | (7885) | 132282 |
| &nbsp;&nbsp;&nbsp; **Other disclosures** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Depreciation and amortization | (8689) | (12050) | (10014) | (21849) | (52602) | (2701) | (55303) |
| &nbsp;&nbsp;&nbsp; Capital expenditure | (4799) | (7505) | (5204) | (11766) | (29274) | (2321) | (31595) |
| &nbsp;&nbsp;&nbsp; **Segment assets** | 26989 | 6960 | (6462) | 141502 | 168989 | (72273) | 96716 |
| &nbsp;&nbsp;&nbsp; **Segment liabilities** | (9097) | 18253 | (121411) | 65370 | (46885) | 18636 | (28249) |

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#### **Table of Contents**

#### 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:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles | Reportable segments | Reportable segments | Reportable segments | Reportable segments | Reportable segments |  |  |
| In thousands of soles | **Oncosalud**<br>**Peru** | Healthcare<br> services in Peru | Healthcare<br> services in<br> Colombia | Healthcare<br> services in<br> Mexico | Total reportable<br> segments | Holding and<br> eliminations | Total |
| &nbsp;&nbsp;&nbsp;**2024** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;External revenues | 257589 | 182916 | 377624 | 302355 | 1120484 |  | 1120484 |
| &nbsp;&nbsp;&nbsp;Inter-segment revenue (i) | 10952 | 72077 |  |  | 83029 | (83029) |  |
| &nbsp;&nbsp;&nbsp;**Segment revenue** | 268541 | 254993 | 377624 | 302355 | 1203513 | (83029) | 1120484 |
| &nbsp;&nbsp;&nbsp;External cost of service | (78814) | (170403) | (273191) | (170716) | (693124) |  | (693124) |
| &nbsp;&nbsp;&nbsp;Inter-segment cost of service (i) | (72215) | (10313) |  |  | (82528) | 82528 |  |
| &nbsp;&nbsp;&nbsp;**Segment cost of service** | (151029) | (180716) | (273191) | (170716) | (775652) | 82528 | (693124) |
| &nbsp;&nbsp;&nbsp;**Gross profit** | 117512 | 74277 | 104433 | 131639 | 427861 | (501) | 427360 |
| &nbsp;&nbsp;&nbsp;External selling expenses | (40099) | (5688) | (1583) | 18 | (47352) | (300) | (47652) |
| &nbsp;&nbsp;&nbsp;**Segment selling expenses** | (40099) | (5688) | (1583) | 18 | (47352) | (300) | (47652) |
| &nbsp;&nbsp;&nbsp;External administrative expenses | (19522) | (25563) | (52312) | (63039) | (160436) |  | (160436) |
| &nbsp;&nbsp;&nbsp;Inter-segment administrative expenses | (94) | (2238) |  |  | (2332) | 2332 |  |
| &nbsp;&nbsp;&nbsp;Corporate expenses | (17493) | (14908) | (2953) | (2232) | (37586) | (3537) | (41123) |
| &nbsp;&nbsp;&nbsp;**Segment administrative expenses** | (37109) | (42709) | (55265) | (65271) | (200354) | (1205) | (201559) |
| &nbsp;&nbsp;&nbsp;**Impairment losses on trade receivables** | 17 | 162 | (2995) | (210) | (3026) | (5) | (3031) |
| &nbsp;&nbsp;&nbsp;Other income | 591 | 1324 | 1094 | 4342 | 7351 | 249 | 7600 |
| &nbsp;&nbsp;&nbsp;Inter-segment other income | 3773 | 496 |  |  | 4269 | (4269) |  |
| &nbsp;&nbsp;&nbsp;**Other income** | 4364 | 1820 | 1094 | 4342 | 11620 | (4020) | 7600 |
| &nbsp;&nbsp;&nbsp;**Segment operating profit (loss)** | 44685 | 27862 | 45684 | 70518 | 188749 | (6031) | 182718 |
| &nbsp;&nbsp;&nbsp;Share of profit of equity accounted investees, net of taxes | 930 |  | 1347 |  | 2277 |  | 2277 |
| &nbsp;&nbsp;&nbsp;Exchange difference, net | 173 | (3733) | (36485) | (19005) | (59050) | 9557 | (49495) |
| &nbsp;&nbsp;&nbsp;Interest expense, net | (4206) | (11635) | (28301) | (62039) | (106181) | (26446) | (132625) |
| &nbsp;&nbsp;&nbsp;**Segment profit (loss) before tax** | 41582 | 12494 | (17755) | (10526) | 25795 | (22920) | 2875 |
| &nbsp;&nbsp;&nbsp;**Other disclosures** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Depreciation and amortization | (7956) | (10473) | (10828) | (24504) | (53761) | (2200) | (55961) |
| &nbsp;&nbsp;&nbsp;Capital expenditure | (4416) | (9278) | (12863) | (6301) | (32858) | (3069) | (35927) |
| &nbsp;&nbsp;&nbsp;**Segment assets** | 52473 | 59213 | (103508) | (358346) | (350168) | (57748) | (407916) |
| &nbsp;&nbsp;&nbsp;**Segment liabilities** | 24482 | 51944 | (56140) | (186564) | (166278) | (76860) | (243138) |

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#### **Table of Contents**

#### 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:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles | Reportable segments | Reportable segments | Reportable segments | Reportable segments | Reportable segments |  |  |
| In thousands of soles | **Oncosalud**<br>**Peru** | Healthcare<br> services in Peru | Healthcare<br> services in<br> Colombia | Healthcare<br> services in<br> Mexico | Total reportable<br> segments | Holding and<br> eliminations | Total |
| &nbsp;&nbsp;&nbsp;**2025** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;External revenues | 546989 | 387273 | 685016 | 516529 | 2135807 |  | 2135807 |
| &nbsp;&nbsp;&nbsp;Inter-segment revenue (i) | 19837 | 145142 |  |  | 164979 | (164979) |  |
| &nbsp;&nbsp;&nbsp;**Segment revenue** | 566826 | 532415 | 685016 | 516529 | 2300786 | (164979) | 2135807 |
| &nbsp;&nbsp;&nbsp;External cost of service | (152822) | (355430) | (498866) | (312670) | (1319788) |  | (1319788) |
| &nbsp;&nbsp;&nbsp;Inter-segment cost of service (i) | (147228) | (15185) |  |  | (162413) | 162413 |  |
| &nbsp;&nbsp;&nbsp;**Segment cost of service** | (300050) | (370615) | (498866) | (312670) | (1482201) | 162413 | (1319788) |
| &nbsp;&nbsp;&nbsp;**Gross profit** | 266776 | 161800 | 186150 | 203859 | 818585 | (2566) | 816019 |
| &nbsp;&nbsp;&nbsp;External selling expenses | (91422) | (9987) | (2667) | (4733) | (108809) | 982 | (107827) |
| &nbsp;&nbsp;&nbsp;**Segment selling expenses** | (91422) | (9987) | (2667) | (4733) | (108809) | 982 | (107827) |
| &nbsp;&nbsp;&nbsp;External administrative expenses | (38247) | (57778) | (95746) | (112077) | (303848) |  | (303848) |
| &nbsp;&nbsp;&nbsp;Inter-segment administrative expenses | (2433) | (3498) |  |  | (5931) | 5931 |  |
| &nbsp;&nbsp;&nbsp;Corporate expenses | (33499) | (32811) | (5754) | (3450) | (75514) | (11270) | (86784) |
| &nbsp;&nbsp;&nbsp;**Segment administrative expenses** | (74179) | (94087) | (101500) | (115527) | (385293) | (5339) | (390632) |
| &nbsp;&nbsp;&nbsp;**Impairment losses on trade receivables** | (1108) | (9649) | (11653) | (919) | (23329) | (15) | (23344) |
| &nbsp;&nbsp;&nbsp;Other income | 1091 | 3101 | 5636 | 11380 | 21208 | 110 | 21318 |
| &nbsp;&nbsp;&nbsp;Inter-segment other income | 6262 | 470 |  |  | 6732 | (6732) |  |
| &nbsp;&nbsp;&nbsp;**Other income** | 7353 | 3571 | 5636 | 11380 | 27940 | (6622) | 21318 |
| &nbsp;&nbsp;&nbsp;**Segment operating profit (loss)** | 107420 | 51648 | 75966 | 94060 | 329094 | (13560) | 315534 |
| &nbsp;&nbsp;&nbsp;Share of profit of equity accounted investees, net of taxes | 1928 |  | 3246 |  | 5174 |  | 5174 |
| &nbsp;&nbsp;&nbsp;Exchange difference, net | (311) | 3066 | 40917 | 13285 | 56957 | 48559 | 105516 |
| &nbsp;&nbsp;&nbsp;Interest expense, net | (10468) | (20995) | (47891) | (86467) | (165821) | (66594) | (232415) |
| &nbsp;&nbsp;&nbsp;**Segment profit (loss) before tax** | 98569 | 33719 | 72238 | 20878 | 225404 | (31595) | 193809 |
| &nbsp;&nbsp;&nbsp;**Other disclosures** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Depreciation and amortization | (17348) | (23572) | (19822) | (42626) | (103368) | (5319) | (108687) |
| &nbsp;&nbsp;&nbsp;Capital expenditure | (8885) | (24085) | (7830) | (26774) | (67574) | (4264) | (71838) |
| &nbsp;&nbsp;&nbsp;**Segment assets** | 2304874 | 1048309 | 2334779 | 3122367 | 8810329 | (1643202) | 7167127 |
| &nbsp;&nbsp;&nbsp;**Segment liabilities** | 1086999 | 656296 | 1231932 | 1890495 | 4865722 | 505391 | 5371113 |

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#### **Table of Contents**

#### 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:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles | Reportable segments | Reportable segments | Reportable segments | Reportable segments | Reportable segments |  |  |
| In thousands of soles | **Oncosalud**<br>**Peru** | Healthcare<br> services in Peru | Healthcare<br> services in<br> Colombia | Healthcare<br> services in<br> Mexico | Total reportable<br> segments | Holding and<br> eliminations | Total |
| &nbsp;&nbsp;&nbsp;**2024** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;External revenues | 502430 | 356775 | 726510 | 610798 | 2196513 |  | 2196513 |
| &nbsp;&nbsp;&nbsp;Inter-segment revenue (i) | 19547 | 139144 |  |  | 158691 | (158691) |  |
| &nbsp;&nbsp;&nbsp;**Segment revenue** | 521977 | 495919 | 726510 | 610798 | 2355204 | (158691) | 2196513 |
| &nbsp;&nbsp;&nbsp;External cost of service | (154523) | (332413) | (533038) | (334784) | (1354758) |  | (1354758) |
| &nbsp;&nbsp;&nbsp;Inter-segment cost of service (i) | (139406) | (18283) |  |  | (157689) | 157689 |  |
| &nbsp;&nbsp;&nbsp;**Segment cost of service** | (293929) | (350696) | (533038) | (334784) | (1512447) | 157689 | (1354758) |
| &nbsp;&nbsp;&nbsp;**Gross profit** | 228048 | 145223 | 193472 | 276014 | 842757 | (1002) | 841755 |
| &nbsp;&nbsp;&nbsp;External selling expenses | (81247) | (10200) | (3314) | (5682) | (100443) | (460) | (100903) |
| &nbsp;&nbsp;&nbsp;**Segment selling expenses** | (81247) | (10200) | (3314) | (5682) | (100443) | (460) | (100903) |
| &nbsp;&nbsp;&nbsp;External administrative expenses | (36971) | (51233) | (100602) | (129450) | (318256) |  | (318256) |
| &nbsp;&nbsp;&nbsp;Inter-segment administrative expenses | (171) | (2737) |  |  | (2908) | 2908 |  |
| &nbsp;&nbsp;&nbsp;Corporate expenses | (32333) | (29984) | (5905) | (4462) | (72684) | (1546) | (74230) |
| &nbsp;&nbsp;&nbsp;**Segment administrative expenses** | (69475) | (83954) | (106507) | (133912) | (393848) | 1362 | (392486) |
| &nbsp;&nbsp;&nbsp;**Impairment losses on trade receivables** | 102 | 404 | (2998) | (415) | (2907) | 72 | (2835) |
| &nbsp;&nbsp;&nbsp;Other income | 1191 | 2807 | 2778 | 12439 | 19215 | (151) | 19064 |
| &nbsp;&nbsp;&nbsp;Inter-segment other income | 5505 | 501 |  |  | 6006 | (6006) |  |
| &nbsp;&nbsp;&nbsp;**Other income** | 6696 | 3308 | 2778 | 12439 | 25221 | (6157) | 19064 |
| &nbsp;&nbsp;&nbsp;**Segment operating profit (loss)** | 84124 | 54781 | 83431 | 148444 | 370780 | (6185) | 364595 |
| &nbsp;&nbsp;&nbsp;Share of profit of equity accounted investees, net of taxes | 1943 |  | 2573 |  | 4516 |  | 4516 |
| &nbsp;&nbsp;&nbsp;Exchange difference, net | (1432) | (5155) | (37707) | (12206) | (56500) | 9921 | (46580) |
| &nbsp;&nbsp;&nbsp;Interest expense, net | (10448) | (23171) | (57786) | (158310) | (249715) | (53762) | (303476) |
| &nbsp;&nbsp;&nbsp;**Segment profit (loss) before tax** | 74187 | 26455 | (9489) | (22072) | 69081 | (50026) | 19055 |
| &nbsp;&nbsp;&nbsp;**Other disclosures** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Depreciation and amortization | (15764) | (20713) | (21499) | (50067) | (108043) | (4352) | (112395) |
| &nbsp;&nbsp;&nbsp;Capital expenditure | (7946) | (15844) | (21862) | (10408) | (56060) | (5620) | (61680) |
| &nbsp;&nbsp;&nbsp;**Segment assets** | 2200846 | 970690 | 2372301 | 3508279 | 9052116 | (1559626) | 7492490 |
| &nbsp;&nbsp;&nbsp;**Segment liabilities** | 1107415 | 629106 | 1488024 | 2239121 | 5463666 | 394098 | 5857764 |

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#### **Table of Contents**

#### 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.

18. **Tax Matters** 

#### Tax regime applicable to income tax
A. Income tax is determined on a separate basis; it is not consolidated. According to Peruvian, Colombian, Mexican and Luxembourg current legal legislation, the income tax is paid based on the statutory financial statements and tax losses, additions, and deductions established.

#### Tax rates
B. Income tax expense is recognized at an amount determined by multiplying the profit (loss) before taxes for the interim reporting period by management's best estimate of the expected weighted-average annual income tax rate for the full fiscal year, adjusted for the tax effect of certain items recognized in full in the interim period. As such, the effective tax rate in the interim financial statements may differ from management's estimate of the effective tax rate for the annual financial statements. The Group's consolidated effective tax rate for the six months ended June 30, 2025 was 37.06% (six months ended June 30, 2024: 102.16%).

#### Tax losses carried forward
C. The Group has recognized a deferred income tax asset related to the tax-loss carryforward of those subsidiaries where it is more likely than the tax-loss carryforward can be used to compensate future taxable net income.

19. **Financial Risk and Insurance Management** 

Due to its business line, the Group assumes the risks inherent to its activities related to the insurance business, market, credit, liquidity and foreign currency.

Management is responsible for monitoring these risks, based on various measurement, analysis and control techniques to minimize potential effects, although the use of these mechanisms does not completely eliminate the inherent risk factors to which the Group is exposed.

Management is exposed to risks as a result of: i) the use of financial instruments and ii) the risks associated with the healthcare business. These risks have been categorized taking into consideration their nature and scope, as well as management, which are described below.

A. **Insurance risk** 

Insurance activities expose the Group mainly to incidence risk (level of occurrence of the insured event), frequency risk (level of prevalence of the event once it has occurred), and control risk of the healthcare benefit cost.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

The table below shows the actual amount of the cost of service in the Oncosalud Peru segment, and the general healthcare plan called "Auna salud" as of June 30, 2025 and as of June 30, 2024 only includes the Oncosalud Peru segment. It also shows a sensitivity analysis for the most relevant variables affecting this cost: the frequency (number of patients/numbers of plan members) and the average cost per patient.

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles |  | Frequency | Frequency | **Average**<br>**cost per<br> patient** | Average cost<br> per patient | Combined | Combined |
| &nbsp;&nbsp;&nbsp;**2025** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Change % |  | +5% | +10% | +5% | +10% | +5% | +10% |
| &nbsp;&nbsp;&nbsp;**Cost of segment Oncosalud Peru** | 300050 | 315053 | 330055 | 315053 | 330055 | 330806 | 363061 |
| &nbsp;&nbsp;&nbsp;Frequency | 3.31% | 3.47% | 3.64% | 3.31% | 3.31% | 3.47% | 3.64% |
| &nbsp;&nbsp;&nbsp;Average cost per patient | 6.54 | 6.54 | 6.54 | 6.86 | 7.19 | 6.86 | 7.19 |
| &nbsp;&nbsp;&nbsp;**#plan members** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1388579 |
| &nbsp;&nbsp;&nbsp;**2024** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Change % |  | +5% | +10% | +5% | +10% | +5% | +10% |
| &nbsp;&nbsp;&nbsp;**Cost of segment Oncosalud Peru** | 293929 | 308625 | 323322 | 308625 | 323322 | 324057 | 355654 |
| &nbsp;&nbsp;&nbsp;Frequency | 3.53% | 3.70% | 3.88% | 3.53% | 3.53% | 3.70% | 3.88% |
| &nbsp;&nbsp;&nbsp;Average cost per patient | 6.59 | 6.59 | 6.59 | 6.92 | 7.25 | 6.92 | 7.25 |
| &nbsp;&nbsp;&nbsp;**#plan members** | 1263495 | 1263495 | 1263495 | 1263495 | 1263495 | 1263495 | 1263495 |

---

As of June 30, 2025 and 2024, a reasonably possible changes in the most relevant variable in 5% and 10% could affect profit or loss by amounts shown below:

---

| | | | |
|:---|:---|:---|:---|
| In thousands of soles | **Fluctuations**<br>**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in variables (%)**  | 2025 | 2024 |
| In thousands of soles | **Fluctuations**<br>**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in variables (%)**  | **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loss for the** <br>**period** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loss for the <br> period |
| &nbsp;&nbsp;Frequency | 5 | (15003) | (14696) |
| &nbsp;&nbsp;Frequency | 10 | (30005) | (29393) |
| &nbsp;&nbsp;Average cost per patient | 5 | (15003) | (14696) |
| &nbsp;&nbsp;Average cost per patient | 10 | (30005) | (29393) |
| &nbsp;&nbsp;Combined | 5 | (30755) | (30128) |
| &nbsp;&nbsp;Combined | 10 | (63011) | (61725) |

---

The Group adopts various mechanisms with the main objective of minimizing insurance risk as severity. Such mechanisms include the control of (i) price adequacy and (ii) control of healthcare benefit expenditures, in addition to selecting medical service providers based on various factors, such as specialization, experience, location, quality, and cost of services.

The adequacy of prices relies on past actuarial analyses and more recent service levels, combined with future projections of more recently observed trends. Price risk affects only future cash flows since new rates will impact premium levels earned once cancer health contracts are renewed.

Within the Group, the type of product is an oncologic healthcare insurance contract and general healthcare plans "Auna Salud", both renewable annually. This enables the Group to review fees that respond fairly and quickly to the changes in service experience. The new fees are automatically applied at each renewal date; however, the client could not accept the increase, which would lead to the contract cancelation. This is a factor that significantly mitigates price risk. The Group does not enter into fixed premium contracts for a period longer than 12 months from the original date or the renewal date of the respective contracts.

Control risk of the cost of providing benefits (treatment and preventive care) is monitored through i) pre-authorization of the service; ii) use of a certain network of clinics and "agreed-upon" fees; and iii) monitoring adhesion to medical practice guides.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

In general, the Group's healthcare contracts contain terms and conditions establishing that only medical services are provided (the contracts benefit do not include refund or compensation amounts). Subject to specific circumstances, they provide reimbursement for medical expenses incurred in treatments related to chronic medical conditions.

In addition, when necessary, the Group negotiates its contracts with healthcare providers to obtain more favorable and competitive prices, to the extent possible. The Group also has a highly trained medical audit team who continually review invoices received from their service providers.

B. **Market risk** 

i. **Exchange risk** 

The Group and its Subsidiaries invoice the rendering of local services in the currency of the country in which it operates, which enables them to meet their obligations in their functional currency. Exchange rate risk arises mainly from loans and other liabilities held in US dollars. To mitigate this risk, as of June 30, 2025 and December 31, 2024, the Group used derivative financial instruments to hedge the exposure to the exchange rate risk, for more than 90% of its financial obligations.

As of June 30, 2025 and 2024 the Group has the following assets and liabilities stated in U.S. dollars, COP and MXN:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | $— | $— | $— | $— | $— | $— |
|  | 2025 | 2025 | 2025 | 2024 | 2024 | 2024 |
| In thousands of | US$ | COP | MXN | US$ | COP | MXN |
| &nbsp;&nbsp;&nbsp;**Assets:** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Cash and cash equivalents | 1834 | 43651320 | 92426 | 12060 | 26530345 | 76996 |
| &nbsp;&nbsp;&nbsp;Trade accounts receivable | 2984 | 745142852 | 573474 | 2039 | 674601562 | 623698 |
| &nbsp;&nbsp;&nbsp;Other assets | 2358 | 92620574 | 166473 | 1617 | 59404549 | 71770 |
| &nbsp;&nbsp;&nbsp;Derivative financial instruments | 12536 |  |  | 17368 |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19712 | &nbsp;&nbsp;&nbsp;&nbsp;881414746 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;832373 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33084 | &nbsp;&nbsp;&nbsp;&nbsp;760536456 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;772464 |
| &nbsp;&nbsp;&nbsp;Liabilities: |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Loans and borrowings | (539986) | (274416205) | (6036393) | (468598) | (781412044) | (6871793) |
| &nbsp;&nbsp;&nbsp;Lease liabilities | (27051) | (46132362) |  | (17395) | (51186962) |  |
| &nbsp;&nbsp;&nbsp;Trade accounts payable | (15719) | (501245194) | (641540) | (16974) | (466373079) | (479904) |
| &nbsp;&nbsp;&nbsp;Other accounts payable | (6581) | (68363798) | (471567) | (24335) | (257478560) | (483463) |
| &nbsp;&nbsp;&nbsp;Derivative financial instruments | (1905) |  | (323473) | (10985) |  |  |
|  | (591242) | (890157559) | (7472973) | (538287) | (1556450645) | (7835160) |
| &nbsp;&nbsp;&nbsp;&nbsp;(Liability) asset position, net | (571530) | (8742813) | (6640600) | (505203) | (795914189) | (7062696) |

---

As of June 30, the exchange rate used by the Group to translate the balances of assets and liabilities into foreign currency has been published by the Peruvian Banking, Insurance and Pension Plan Agency (SBS), as follows:

---

| | | |
|:---|:---|:---|
|  | $— | $— |
| In soles | **June 30,**<br>**2025** | **June 30,**<br>**2024** |
| &nbsp;&nbsp;US$1 - Exchange rate - Buy (assets) | 3.534 | 3.827 |
| &nbsp;&nbsp;US$1 - Exchange rate - Sale (liabilities) | 3.549 | 3.837 |
| &nbsp;&nbsp;COP 1 - Exchange rate | 0.000868 | 0.000923 |
| &nbsp;&nbsp;MXN 1 - Exchange rate | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.188601 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.209188 |

---

For the six months ended at June 30, 2025 and 2024, the Group recorded gain for exchange difference, net amounting to S/ 105,516 thousand and loss for S/ 46,579 thousand, respectively.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As of June 30, 2025 and 2024, a reasonably possible strengthening (weakening) of the U.S. dollar against the Peruvian Sol, COP and MXN would have affected the measurement of financial instruments denominated in a foreign currency and affected equity and profit or loss by amounts shown below:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | | June 30, 2025 | June 30, 2025 | June 30, 2024 | June 30, 2024 |
| In thousands of soles | Fluctuations<br> in exchange<br> rates (%) | Profit or loss for<br> the nine-month<br> period | Other<br> comprehensive<br> income | Profit or loss for<br> the nine-month<br> period | Other<br> comprehensive<br> income |
|  Weakening | 5 | 103310 | (1878) | 98156 | (3191) |
|  Weakening | 10 | 206620 | (3757) | 196311 | (6382) |
|  Strengthening | 5 | (103310) | 1878 | (98156) | 3191 |
|  Strengthening | 10 | (206620) | 3757 | (196311) | 6382 |

---

ii. **Interest rate risk** 

The Group adopts a policy of ensuring as a minimum 80% of its interest rate risk exposure is at a fixed rate. This is achieved by entering into fixed-rate instruments and partly by borrowing at a floating rate and using interest rate swaps as hedges of the variability in cash flows attributable to movements in interest rates.

The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the reference interest rates, tenors, repricing dates and maturities and the notional or par amounts. The Group assesses whether the derivative designated in each hedging relationship is expected to be effective in offsetting changes in cash flows of the hedged item using the hypothetical derivative method. As of June 30, 2025, the Group have financial derivative instrument in order to cover interest rate (note 5).

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
C. **Accounting classifications and fair values** 

The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value.

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Carrying amount | Carrying amount | Carrying amount | Carrying amount | Carrying amount | Fair value | Fair value | Fair value | Fair value |
| In thousands of soles | FVOCI – debt<br> instruments | Fair value<br> hedging<br> instruments | Financial<br> assets at<br> amortized<br> cost | Other<br> financial<br> liabilities | Total | Level 1 | Level 2 | Level 3 | Total |
|  **As of June 30, 2025** |  |  |  |  |  |  |  |  |  |
|  **Financial assets measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Other investments | 112776 |  |  |  | 112776 | 112776 |  |  | 112776 |
|  Derivative financial instruments |  | 44472 |  |  | 44472 |  | 44472 |  | 44472 |
|  | 112776 | 44472 |  |  | 157248 | 112776 | 44472 |  | 157248 |
|  **Financial assets not measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Cash and cash equivalents |  |  | 174661 |  | 174661 |  |  |  |  |
|  Trade accounts receivable |  |  | 1018239 |  | 1018239 |  |  |  |  |
|  Other assets (\*) |  |  | 42034 |  | 42034 |  |  |  |  |
|  |  |  | 1234934 |  | 1234934 |  |  |  |  |
|  **Financial liabilities measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Derivative financial instruments |  | 71935 |  |  | 71935 |  | 71935 |  | 71935 |
|  |  | 71935 |  |  | 71935 |  | 71935 |  | 71935 |
|  **Financial liabilities not measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Loans and borrowings |  |  |  | 3573771 | 3573771 |  | 3754513 |  | 3754513 |
|  Lease liabilities |  |  |  | 128541 | 128541 |  |  |  |  |
|  Trade accounts payable |  |  |  | 920514 | 920514 |  |  |  |  |
|  Other accounts payable (\*\*) |  |  |  | 152615 | 152615 |  |  |  |  |
|  | - | - | - | 4775441 | 4775441 | - | 3754513 |  | 3754513 |

---

(\*) They do not include taxes receivable, prepayments.

(\*\*) They do not include taxes payable, prepayments, labor liabilities.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Carrying amount | Carrying amount | Carrying amount | Carrying amount | Carrying amount | Fair value | Fair value | Fair value | Fair value |
| In thousands of soles | FVOCI – debt<br> instruments | Fair value<br> hedging<br> instruments | Financial<br> assets at<br> amortized<br> cost | Other<br> financial<br> liabilities | Total | Level 1 | Level 2 | Level 3 | Total |
|  **As of December 31, 2024** |  |  |  |  |  |  |  |  |  |
|  **Financial assets measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Other investments | 100510 |  |  |  | 100510 | 100510 |  |  | 100510 |
|  Derivative financial instruments |  | 67472 |  |  | 67472 |  | 67472 |  | 67472 |
|  | 100510 | 67472 |  |  | 167982 | 100510 | 67472 |  | 167982 |
|  **Financial assets not measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Cash and cash equivalents |  |  | 235745 |  | 235745 |  |  |  |  |
|  Trade accounts receivable |  |  | 962457 |  | 962457 |  |  |  |  |
|  Other assets (\*) |  |  | 42063 |  | 42063 |  |  |  |  |
|  |  |  | 1240265 |  | 1240265 |  |  |  |  |
|  **Financial liabilities measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Derivative financial instruments |  | 42370 |  |  | 42370 |  | 42370 |  | 42370 |
|  |  | 42370 |  |  | 42370 |  | 42370 |  | 42370 |
|  **Financial liabilities not measured at fair value** |  |  |  |  |  |  |  |  |  |
|  Loans and borrowings |  |  |  | 3619774 | 3619774 |  | 3768101 |  | 3768101 |
|  Lease liabilities |  |  |  | 147888 | 147888 |  |  |  |  |
|  Trade accounts payable |  |  |  | 934006 | 934006 |  |  |  |  |
|  Other accounts payable (\*\*) |  |  |  | 148155 | 148155 |  |  |  |  |
|  | - | - | - | 4849823 | 4849823 | - | 3768101 |  | 3768101 |

---

(\*) They do not include taxes receivable and prepayments.

(\*\*) They do not include taxes payable, prepayments and labor liabilities.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
D. **Measurement of fair values** 

i. **Valuation techniques and significant unobservable inputs** 

The following tables show the valuation techniques used in measuring Level 2 and Level 3 fair values at June 30, 2025 and December 31, 2024 for financial instruments measured at fair value in the statement of financial position, as well as the significant unobservable inputs used. Related valuation processes are described in note 3.

#### Financial instruments measured at fair value

---

| | | | |
|:---|:---|:---|:---|
| Type | Valuation technique | **Significant**<br>**unobservable inputs** | Inter-relationship<br>between significant<br>unobservable inputs and<br>fair value |
| Derivatives financial instruments (note 5) | **For the Options:**<br>Garman–Kohlhagen: The fair value is determined using this model that treats foreign currencies as if they are equity securities that provide a known dividend yield, which uses the following inputs: Spot rate at the valuation date, strike price, implicit volatility, and risk-free rate in both currencies.<br>**For long-forward/swap:**<br>Interest rate parity: Consists of estimating the present value of the future profit (loss) generated by the forward/swap contract. The gain or loss is calculated as the difference between the forward exchange rate estimated according to the market and the strike.<br>| Not applicable | Not applicable |

---

E. **Concentration of credit risk** 

The Group's financial assets are exposed to credit risk concentrations mainly comprising bank deposits and trade accounts receivable. Regarding bank deposits, the Group reduces the likelihood of credit risk concentrations because it keeps its deposits and places its cash investments at first-class financial entities and limits the amount of exposure to credit risk in any of such financial entities.

Regarding trade accounts receivable, the significant credit risk concentrations, individual or group, are mitigated since the Group's policy is to monitor the payment behavior of customers and their financial position to comply with the respective payments on a regular basis.

F. **Liquidity risk** 

Liquidity risk management involves maintaining enough cash and cash equivalents and the possibility of finding and/or having found funding through an adequate quantity of credit sources.

The Group has adequate levels of cash and cash equivalents considering:

◾ Auna S.A. can finance its current assets (accounts receivable, inventories and others) with current liabilities (accounts payable, deferred revenue and others).

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
◾ Auna S.A. analyses the maturity of its debts to identify any refinancing required to maintain an appropriate debt structure.

◾ Not considering growth capex (new hospitals, acquisitions, etc.), Auna has enough cash flow from operations to finance its maintenance capex, current debt service (interest and principal), dividends and a portion of growth capex.

◾ Growth capex is financed mainly by long-term debt and cash flow from operations. In some cases, by capital contribution (for example: acquisition of PMLA and Hospital y Clínica OCA).

---

| | |
|:---|:---|
| ◾ | In addition, Auna has revolving credit lines of S/ 646,432 thousand to use in case of cash flow needs. As of June 30, 2025, the Group had S/ 490,794 thousand drawn and S/ 155,637 thousand of availability under the revolving credit facility. As of March 31, 2025, the Group had S/ 496,152 thousand drawn and S/ 59,967 thousand of availability under the revolving credit facility.  |

---

---

| | |
|:---|:---|
| ◾ | These credit lines are renewed every year. The interest rate applicable for the lines in Peru is a fixed rate that is agreed upon with the bank before the reception of the cash in Auna accounts and depends on the credit terms (up to 180 days). In the case of Colombia and Mexico lines, the interest rates applicable are a floating rate. The credit revolving lines for Auna are with the following banks in Perú: Scotiabank: S/ 100,000 thousand; Banbif: S/ 17,710 thousand; BBVA: S/ 37,014 thousand; BCP: S/ 42,504 thousand; Interbank: S/ 14,168, thousand; Citibank: S/ 90,321 thousand; Pichincha: S/ 28,336 thousand, Santander: S/ 88,550 thousand and GNB: S/ 9,500 thousand. The credit revolving lines in Colombia are around S/ 165,520 thousand and in Mexico are around S/ 52,808.  |

---

In addition, the Group monitors its liquidity risk based on the plans and guidelines established by the Management.

The following table analyzes the Group's financial liabilities classified per maturity based on the remaining contractual period as of the date of the condensed consolidated interim statement of financial position. The amounts disclosed are contractual cash flows.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| In thousands of soles | Carrying<br>amount | Contractual<br>cash flows | **Less**<br>**than 1 year** | From 1 to 2<br>years | From 3 to 5<br>years | More than 5<br>years |
|  **As of June 30, 2025** |  |  |  |  |  |  |
|  Trade accounts payable | 920514 | 920514 | 918446 | 2068 |  |  |
|  Other accounts payable (\*) | 152615 | 186925 | 102357 | 26385 | 58183 |  |
|  Loans and borrowings (\*\*) | 3573771 | 4850078 | 972457 | 666794 | 3143308 | 67519 |
|  Lease liabilities | 128541 | 171563 | 41576 | 32341 | 55402 | 42244 |
|  Derivative financial instruments | 71935 | 83243 | 30871 | 27655 | 24717 |  |
|  | 4847376 | 6212323 | 2065707 | 755243 | 3281610 | 109763 |
|  **As of December 31, 2024** |  |  |  |  |  |  |
|  Trade accounts payable | 934006 | 934006 | 931265 | 2741 |  |  |
|  Other accounts payable (\*) | 148155 | 174601 | 83955 | 36820 | 53826 |  |
|  Loans and borrowings (\*\*) | 3619774 | 5048548 | 1041977 | 650674 | 3288042 | 67855 |
|  Lease liabilities | 147888 | 198425 | 43275 | 38391 | 68084 | 48675 |
|  Derivative financial instruments | 42370 | 51226 | 15895 | 15932 | 19399 |  |
|  | 4892193 | 6406806 | 2116367 | 744558 | 3429351 | 116530 |

---

(\*) They do not include taxes payable, remunerations and other benefits payables.

(\*\*) They include contractual interest.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Management monitors the risk related to the liabilities included in the above-mentioned categories and considers to be obtaining enough credit lines to comply with the plans established by the Management.

The Group administers the excess cash flow investing in short term investments. In addition, at the end of June 30, 2025 and December 31, 2024, the Group has credit lines for working capital that have not been used or used partiality, enough to comply with short- and medium-term obligations.

The Group also participates in a supplier finance arrangement with the principal purpose of facilitating efficient payment processing of supplier invoices and providing the willing suppliers early payments terms compared with the related invoice payment due date. The arrangement allows the Group to centralize payments of trade payables to the bank rather than paying each supplier individually. From the Group's perspective, the arrangement does not significantly extend payment terms beyond the normal terms agreed with other suppliers that are not participating.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
20. **Related Parties** 

This caption comprises transaction value for three and six months ended June 30, 2025 and 2024 and outstanding balances as of June 30, 2025 and December 31, 2024 as follow:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | Transaction value | Transaction value | Transaction value | Transaction value | | |
|  | For three months ended | For three months ended | For six months ended | For six months ended | Outstanding balances | Outstanding balances |
| In thousands of soles | June 30,<br> 2025 | **June 30,**<br>**2024** | **June 30,**<br>**2025** | **June 30,**<br>**2024** | June 30,<br> 2025 | December 31,<br> 2024 |
| Sales of healthcare services and oncology plans |  |  |  |  |  |  |
| Joint ventures | 17 | 5 | 29 | 17 | 244 | 234 |
| Others | 756 | 2811 | 1123 | 3084 | 3261 | 2957 |
|  | 773 | 2816 | 1152 | 3101 | 3505 | 3191 |
| Cost of sales of healthcare services and oncology plans |  |  |  |  |  |  |
| Joint ventures | 864 | 807 | 1626 | 1691 | 758 | 1076 |
| Associates | 3982 | 3664 | 8958 | 6839 | 5691 | 3473 |
| Others | 3223 | 2602 | 5909 | 4659 | 3929 | 3160 |
|  | 8069 | 7073 | 16493 | 13189 | 10378 | 7709 |
| Administrative expenses |  |  |  |  |  |  |
| Services provided by third parties (i) | 804 | 601 | 1244 | 602 |  | 630 |
| Other management charges | 1028 | (78) | 2538 | 794 | 1587 | 4439 |
|  | 1832 | 523 | 3782 | 1396 | 1587 | 5069 |
| Selling expenses |  |  |  |  |  |  |
| Services provided by third parties (ii) | 165 | 482 | 565 | 781 | 94 | 396 |
|  | 165 | 482 | 565 | 781 | 94 | 396 |
| Finance income, net |  |  |  |  |  |  |
| Loans and related interest from related parties |  |  | 3 |  |  | 1952 |
| Loans and related interest to related parties | (14) |  | (14) |  | 367 |  |
|  | (14) | - | (11) | - | 367 | 1952 |

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All outstanding balances with these related parties are priced on arm´s-length basis. None of the balances is secured. No expense has been recognized in the current year or prior year of loss for impairment of trade receivables in respect of amounts owned by related parties. No guarantees have been given or received.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
i. **Management expenses** 

For the six-month period ended June 30, 2024, the Group has reimbursed our controlling shareholders travel and other expenses of S/ 1 thousand. No such reimbursements were incurred for the period ended June 30, 2025.

ii. **Selling expenses** 

For the six-month period ended June 30, 2025 and 2024, corresponded to selling expenses provided to the Group by companies related with shareholders mainly to sales commission for S/ 565 thousand and S/ 781 thousand, respectively.

#### Compensation to key personnel
For the six-month period ended June 30, 2025 and 2024, the compensation paid to the key management of the companies located in Peru amounts to S/ 46,655 thousand and 52,167 thousand, respectively, in Colombian companies the amount is S/ 8,505 thousand and 21,838 thousand, respectively and Mexican companies the amount is S/ 28,011 thousand and 28,354 thousand, respectively. Also, for the six-month period ended June 30, 2025 and 2024, expenses were recognized for S/ 5,452 thousand and S/ 567 thousand, respectively, corresponds to share based payment to non-executive members of the Board and employees.

#### Advances and loans granted to the Members of the Management and Supervisory Bodies
The Group has not granted any advances or commitments, loans and guarantees granted on their behalf related to pension funds, life insurances and other similar concepts and other long-term benefits other than share-based payments to its key Management personnel, including Directors of the Company and Supervisory Bodies.

#### Compensation to directors
During the six months ended at June 30, 2025 and 2024, the compensation paid to the board of directors of the companies amounts to S/ 2,719 thousand and S/ 2,523 thousand, respectively.

#### Medical services
As of June 30, 2025 and 2024 certain directors provided medical services in the Group. For their medical services, they have received customary compensation and benefits commensurate with their level of responsibility within the Company, aligned with the compensation paid to other physicians and medical professionals of similar stature employed by the Group.

In addition, the Group reimbursed certain expenses incurred in connection with providing these services as at rent for office space, phone expenses, certain taxes, purchase of medical books and travel expenses related to his attendance at conferences on behalf of the Group.

21. **Contingencies** 

As of June 30, 2025, the Group maintains various judicial processes (labor, regulatory, civil, tax) that Management evaluated as possible. If the defense against those actions is unsuccessful, then the total payment could amount to S/ 53,011 thousand (S/ 46,464 thousand as of December 31, 2024).

22. **Share-Based Payments** 

A. **Description of share-based payment arrangements** 

The Company provides share-based payments, which are equity settled, since they provide the participants the right to be compensated with a specific number of Company's shares instead of receiving a payment based on the value of the Company's shares.

As of June 30, 2025 and 2024, the Group has share-based payments plans for non-executive members of the Board and employees.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
i. **Restricted shares plan** 

The award 2025 plan granted on January 1, 2025, has a vesting period ending on January 1, 2026. The restricted shares became non-forfeitable as of its respective vesting date, with settlement date following this vesting period.

The following table illustrates the movements in Restricted Shares under the Plans as of June 30, 2025 and 2024:

---

| | | | | |
|:---|:---|:---|:---|:---|
| Grand date/ Directors entitled | Number of shares<br> in thousands | Vesting conditions | (In thousands of soles) | (In thousands of soles) |
| Grand date/ Directors entitled | Number of shares<br> in thousands | Vesting conditions | 2025 | 2024 |
|  Award 2025 - Grant to Directors on January 1, 2025 | 43 | 1 year service from grant date | 545 |  |
|  Award 2024 - Grant to Directors on January 1, 2024 | 43 | 1 year service from grant date |  | 576 |

---

For the six-months periods ended June 30, 2025 and 2024, the Group recognized S/ 545 thousand and S/ 576 thousand, respectively, to the personnel expenses, note 15 (a).

ii. **Option and restricted stock unit plans** 

During 2024, the Company signed the long-term incentive plan seeks to drive the achievement of the company's performance targets, along with providing an element of retention, allowing employees to obtain part of the shares of the company. They will be able to exercise the stock rights after a period of continuous employment and additional conditions depending on the case.

The following table illustrates the long-term incentive plans as of June 30, 2025:

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Incentive plans / Vesting**<br>**Commencement Date** | Number of<br> options / shares<br> in thousands | Vesting conditions | Contractual<br> life of options / <br> shares | (In thousands of<br> soles)<br>**2025** |
|  Performance-Based Option Agreement on March 21, 2024 | 2661 | 3 years' service from grant date | 10 years | 4055 |
|  Long-Term Incentive Management on March 21, 2024 | 600 | 4 years' service from grant date | 5 years | 116 |
|  Restricted Stock Unit on March 21, 2024 | 161 | 3 years' service from grant date | 3 years | 736 |

---

For the six-months periods ended June 30, 2025, the Group recognized S/ 4,907 thousand to the personnel expenses, note 15 (a).

B. **Measurement of grant date fair values** 

The grant-date fair value of equity-settled share-based payment arrangements granted to employees is generally recognized as an expense with different methods during the vesting period, with a corresponding increase in equity, over the vesting period of the awards.

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following table illustrates the different methods of incentive plans for June 30, 2025:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| Incentive<br> plans | Year | Methodology<br> of fair value | Grace period | Number of<br> options /<br> shares in<br> thousands | Annual<br> volatility | Risk-free<br> rate | **Weighted<br> average of fair<br> value of options<br> / shares**<br> **(in soles)**<br> **2025** | **Vesting**<br> **status** |
| &nbsp;&nbsp;&nbsp;&nbsp; Performance-Based Option Agreement | 2024 | Binomial | 21/03/2024 to<br> 21/03/2027 | 2661 | 33.54% | 4.83% | 9.05 | Partially<br> vested |
| &nbsp;&nbsp;&nbsp;&nbsp; Long-Term Incentive Management | 2024 | Black<br> Scholes | 21/03/2024 to<br> 21/03/2028 | 600 | 33.54% | 3.63% | 1.18 | Partially<br> vested |
| &nbsp;&nbsp;&nbsp;&nbsp; Restricted Stock Units | 2024 | Market value | 21/03/2024 to<br> 21/03/2027 | 161 |  |  | 26.11 | Partially<br> vested |

---

23. **Subsequent Events** 

Between July 1, 2025 and until the date of issuance of these financial statements (October 10, 2025), no additional events or events of importance have occurred that require adjustments or disclosures to the condensed consolidated interim financial statements as of June 30, 2025.

24. **Material Accounting Policies** 

The accounting policies applied in these interim financial statements are the same as those applied in the Group's consolidated financial statements as at and for the year ended December 31, 2024.

25. **Standards Issued but Not Yet Effective** 

A number of new standards and amendments to standards are effective for annual periods beginning after January 1, 2025 and earlier application is permitted; however, the Group has not early adopted any of the forthcoming new or amended standards in preparing these condensed consolidated interim financial statements.

This table lists new currently effective standards that are required to be adopted in annual periods beginning on January 1, 2025 and forthcoming requirements that are required to be applied for annual periods beginning after January 1, 2026 and that are available for early adoption in annual periods beginning on January 1, 2025.

#### New currently effective requirements
<u> Effective date</u>   <u>New standards or amendments</u> <br> <u> January 1, 2025</u>   <u> ◾ Lack of Exchangeability – Amendments to IAS 21 </u>

#### Forthcoming requirements
<u> Effective date</u>   <u>New standards or amendments</u> <br> <u> January 1, 2026</u>   <u> ◾ Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 ◾ Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7 ◾ Annual Improvements to IFRS Accounting Standards – Volume 11 </u>

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#### **Table of Contents**

#### Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements

June 30, 2025

## &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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| | |
|:---|:---|
| Effective date | New standards or amendments |
| January 1, 2027 | ◾<br> IFRS 18 - Presentation and Disclosure in Financial Statements<br>◾<br> IFRS 19 - Subsidiaries without Public Accountability: Disclosures |
| &nbsp;&nbsp;Available for optional adoption/ effective date deferred indefinitely | ◾<br> Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28. |

---

The Group is currently assessing the impacts of the future adoption of these forthcoming standards.