# EDGAR Filing Document

**Accession Number:** 0001799207
**File Stem:** 0000950103-26-007438
**Filing Date:** 2026-5
**Character Count:** 91464
**Document Hash:** 1d898d73e31d97b51911000e90eddde5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-26-007438.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0000950103-26-007438

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260519

**FILED AS OF DATE**: 20260519

**DATE AS OF CHANGE**: 20260519

**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
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41982
- **FILM NUMBER:** 261000251

**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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 <br> OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934**

For the month of May 2026

**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 X Form 40-F  

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| **EXHIBIT** |  |
| [<u>99.1</u>](dp246930_ex9901.htm) | [<u>Press release dated May 19, 2026 — Auna announces 1Q26 Financial Results</u>](dp246930_ex9901.htm) |
| [<u>99.2</u>](dp246930_ex9902.htm) | [<u>Condensed Consolidated Interim Financial Statements as of and for the three months ended March 31, 2026</u>](dp246930_ex9902.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: May 19, 2026

## Exhibit 99.1

**Exhibit 99.1**

**Auna Announces 1Q26 Financial Results**

**Strong top-line growth and cash flow performance;** 

**Consolidated Adjusted EBITDA impacted by revenue adjustments;**

**Mexico volumes and revenues growing rapidly, with Segment Adjusted EBITDA increasing 19% QoQ**

**Luxembourg, May 19, 2026 – Auna (NYSE: AUNA) ("Auna" or the "Company")**, a leading healthcare platform in Latin America with operations in Mexico, Peru, and Colombia, announced today financial results for the first quarter ended March 31, 2026 ("first quarter 2026" or "1Q26"). Financial results are expressed in Peruvian Soles ("S/" or "PEN" or "Soles") and are presented in accordance with International Financial Reporting Standards ("IFRS"), unless otherwise noted.

1Q'26 Consolidated Highlights

● Revenue increased 10% FXN, or 13% YoY on a reported basis, to S/1,178 million

● Mexico Revenue increased 15% YoY on a reported basis, to S/ 279 million

● Adjusted EBITDA was S/217 million, a decrease of 2% YoY

● Adjusted EBITDA Margin of 18.4%, down 2.9 p.p. YoY from 21.4% in 1Q25

● Operating Cash Flow and Free Cash Flow increased 48% YoY and 2.6x YoY, respectively

● Leverage Ratio was stable at 3.7x

● Oncology MLR decreased 2.0 p.p. YoY to 49.6%

● Number of surgeries increased 4.4% YoY to 21,610

● Number of days hospitalized increased 2.9% YoY to 132,266

Message from Auna's Executive Chairman and President

Auna began 2026 with strong commercial momentum across all three of our markets. First quarter revenues grew 10% FXN, reflecting the impact of the strategic and structural decisions implemented throughout 2025 and further validating the strength of our integrated platform. The AunaWay model continues driving sustainable growth across our markets, with positive underlying operating trends, despite short-term Adjusted EBITDA impacts in Peru and Mexico.

In Peru, our integrated healthcare model continued to perform well at scale, delivering solid top-line growth of 9% in local currency, with strong volume increases across hospitals, emergency services, and oncology. Oncosalud maintained its growth trajectory, adding new members and securing a group policy for the nation's judiciary — a new and prestigious institutional relationship representing nearly 20,000 lives, and contributing to a total of 1.4 million Oncosalud members. While the underlying business dynamic and margin contributions remain stable in Peru, Adjusted EBITDA was impacted in the healthcare services business by delays in pharmacy rebates and revenue adjustments related to certain payors. Oncosalud's MLR of 49.6% in the quarter is consistent with our pricing and MLR management discipline.

In Mexico, our healthcare network continues showing strong signs of recovery and our oncology and high-complexity footprint is growing. Sequential Adjusted EBITDA increased 19% from 4Q25 and margins improved 3.5 p.p. The healthcare network delivered 8% year-over-year revenue growth in local currency and the Monterrey operational initiatives gained further traction. Patient volumes increased 13% quarter-over-quarter, as our growing relationships with payors and our commitment to contain costs for them, while improving patient experiences and medical resolutions are producing higher revenues across service lines. Our oncology business grew 32% from 4Q25 representing 11% of Mexico network revenues, up from 4% one year ago. These trends reflect the impact of the growth initiatives implemented under our new Monterrey leadership team and are delivering clear results.

In Colombia, revenue grew 14% in local currency, PGP risk-sharing contracts now represent 21% of total revenues, and revenues from intervened payors have decreased from 19% to 14% versus the first quarter of 2025, reflecting significant progress in diversifying our payor mix. Adjusted EBITDA grew 7%, demonstrating that disciplined growth and revenue diversification can advance in tandem. Overall, Colombia continues to demonstrate the resilience and cash-generating capacity of Auna's integrated model.

Our cash flow performance was a standout in the quarter and a key proof point of our model's strength. Operating Cash Flow grew 48% year-over-year while Organic Free Cash Flow grew 2.6x, supported by consistent working capital discipline and supplier financing initiatives across all three geographies. This performance validates the underlying robustness of Auna's regional platform and keeps us on track to reach our medium-term leverage target of below 3.0x. The Leverage Ratio of 3.7x at quarter end remained stable but was impacted by non-cash FX effects.

We enter the remainder of 2026 with improving trends across all three markets and a clear line of sight to achieve our annual targets. We are reaffirming our full-year revenue and Adjusted EBITDA guidance supported by our revenue growth and cash flow momentum, and Mexico's improving trends, revenue normalization in Peru, and the performance of Colombia. Our Adjusted EBITDA guidance contemplated a softer first half of the year, with limited growth expected in the first and second quarters. Against that backdrop, our first quarter performance gives us confidence in our ability to deliver our full-year Adjusted EBITDA range. Auna's integrated healthcare model and the structural market opportunity that remains in our three markets position us to deliver on 2026 and build toward higher levels of sustained growth and profitability.

Overview of 1Q26 Consolidated Results

**Revenues** in 1Q26 increased 10% FXN and 13% YoY on a reported basis to S/1,178 million, with revenues in local currency ("LC") increasing across all segments: 8% in Mexico, 9% in Peru and 14% in Colombia. The Healthcare network in Mexico delivered higher volumes as a result of improved tier classifications with payors, better ISSSTELEON pricing for high complexity services and increased packages and out-of-pocket revenues. In Peru, Oncosalud increased revenues from pricing adjustments and additional B2B memberships, while the healthcare network experienced higher volumes from commercial initiatives and higher conversion rates in surgeries. Colombia increased volumes across its services, having successfully implemented risk sharing models to diversify its payor mix away from intervened payors.

**Adjusted EBITDA** in 1Q26 decreased 5% FXN, or 2% YoY on a reported basis, to S/217 million, with an Adjusted EBITDA Margin of 18.4%. In LC, Segment Adjusted EBITDA decreased 14% in Mexico and 3% in Peru, while increasing 7% in Colombia YoY. In Mexico, Segment Adjusted EBITDA decreased versus 1Q25, mainly due to a lower contribution margin from the current mix of services and specialties, as well as higher SG&A expenses related to talent investments that impacted payroll. On a sequential basis, however, Segment Adjusted EBITDA grew a healthy 19% versus 4Q25, driving a 3.5 p.p. increase in Segment Adjusted EBITDA Margin. Consolidated Peru Adjusted EBITDA was impacted by delayed rebate benefits and revenue adjustments. In Colombia, Segment Adjusted EBITDA increased, sustained by a strong top line, partially offset by lower margins from a higher proportion of PGP contracts that prioritize cashflow over revenues.

Reported results were impacted by foreign exchange fluctuations, specifically, a 7% appreciation of the Mexican Peso ("MXN") and a 4% appreciation of the Colombian Peso ("COP") against the PEN.

**Net finance costs** for 1Q26 were S/141 million, compared to S/80 million in 1Q25. Excluding foreign exchange effects, net finance costs totaled S/115 million in 1Q26, compared to S/118 million in 1Q25, reflecting a YoY decrease of S/3 million, or 3%. When also excluding the non-cash impact related to the future purchase obligation for IMAT Oncomedica, which began affecting finance expense in 3Q25, net finance costs decreased by S/5 million. The increase in reported net finance costs was primarily driven by a non-cash FX loss of S/26 million, mainly due to the depreciation of the Peruvian Sol below the protection range of Auna's new hedging structure, compared to a non-cash gain of S/37 million in 1Q25. At the end of 2025, we reset our call-spread levels to better align them with the prevailing USD/PEN exchange rate and reduce future P&L volatility. As a result, the loss recorded in 1Q26 would have been larger had the reset not been completed in 2025.

**Net Income** for 1Q26 was S/9 million compared to S/38 million in 1Q25. The decline was primarily driven by the negative non-cash FX impact on net finance costs in 1Q26, compared to a positive effect in the prior-year period. On a per-share basis, Net Income was S/0.09, based on a weighted average of 74,238,842 basic and diluted shares.

**Adjusted Net Income** for 1Q26 was S/16 million, compared to S/55 million in 1Q25. The decline reflects the same FX-driven impact on net finance costs, with underlying operating performance remaining consistent with the trends described above. On a per-share basis, Adjusted Net Income was S/0.18, based on a weighted average of 74,238,842 basic and diluted shares.

Business performance

**HEALTHCARE SERVICES MEXICO** 

*(Explanations of variances are in local currency unless expressed otherwise)*

Auna's Healthcare Services and Auna Seguros' operations in Mexico accounted for 24% of consolidated revenues and 34% of consolidated Adjusted EBITDA in the quarter.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| |  | | | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 4Q'25** | **Δ 1Q'26 vs 4Q'25** |
| <br>**Healthcare Services Mexico<br> Key Operating Metrics** | | <br>**1Q'26 (USD)** | <br>**1Q'26** | **As Reported** | **L.C.** | **As Reported** | **L.C.** |
| Beds | # |  | 708 | 0% |  | 0% |  |
| Surgeries | *# (000)* |  | 5 | 4% |  | 15% |  |
| Emergency treatments | *# (000)* |  | 8 | -2% |  | -2% |  |
| Radiotherapy & Chemotherapy | *# (000)* |  | 4 | 78% |  | 4% |  |
| Total number of days hospitalized | *# (000)* |  | 25 | -1% |  | 4% |  |
| Operating capacity utilization | % |  | 48.4% | 2.9 p.p. |  | 3.0 p.p. |  |
| Total capacity utilization | % |  | 39.4% | -0.3 p.p. |  | 2.3 p.p. |  |
| **Key Financial Metrics** |  |  |  |  |  |  |  |
| Segment Revenue |  | 80 | 279 | 15% | 8% | 8% | 3% |
| Segment Adjusted EBITDA |  | 21 | 74 | -9% | -14% | 25% | 19% |
| *Segment Adjusted EBITDA margin* | *%* |  | *26.4%* | *-6.9 p.p.* |  | *3.5 p.p.* |  |

---

**Segment revenue from Mexico** increased 8% due to higher surgery volumes, oncology services and out of pocket payments.

Auna's more favorable tier classifications with two payors in Auna's largest healthcare facility increased volumes by 11% and revenues by 20% YoY; the renewal of the ISSSTELEON B2B agreement at pricing that better reflects high-complexity services, increased revenues by 18% YoY, and packages and out-of-pocket revenues, represented 10% of revenues.

Surgery revenues increased 3% on higher volumes at Auna's three facilities. In oncology services, revenues from radiotherapy and chemotherapy increased 32% from 4Q25 and 2.7x from 1Q25, representing 11% of Mexico's network revenues, up from 9% in 4Q25 and 4% in 1Q25. The number of oncology patients increased 37.6% from 4Q25 and 5x from 1Q25. In addition, private revenues from out-of-pocket payments increased 25% versus 1Q25 and surgical and hemodynamic packages increased 4x since 1Q25.

During the quarter, approximately 60% of the network´s productive physicians have increased their service volume, while staffing coverage and retention among nursing staff improved from 2025. Notably, the network onboarded an additional 170 doctors in key specialties including oncology, pulmonology and general health who performed procedures within the Monterrey network during the quarter.

Higher volumes in oncology services, surgeries and hospitalizations resulted in total capacity utilization increasing 2.3 p.p. from 4Q25 to 39.4%.

Auna Seguros contributed 11% of revenues in 1Q26, up from 10% in 1Q25.

**Segment Adjusted EBITDA** decreased 14% YoY in 1Q26, with a 1Q26 Segment Adjusted EBITDA Margin of 26.4%. Notably, Segment Adjusted EBITDA increased 19% and Segment Adjusted EBITDA Margin increased 3.5 p.p. versus 4Q25 due to a 3% increase in revenue, a 9p.p. improvement in the contribution margin related to the ISSSTELEON agreement and several administrative cost efficiency initiatives implemented across the network. Segment Adjusted EBITDA in 1Q26 decreased versus 1Q25, mainly due to the lower contribution margin of the current mix of services and specialties, as well as increases in SG&A related to investments in talent impacting payroll.

**PERU OPERATIONS: HEALTHCARE SERVICES PERU AND ONCOSALUD PERU**

Auna's Healthcare Services and Oncosalud Peru accounted for 42% of consolidated revenues and 46% of consolidated Adjusted EBITDA in the quarter.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Healthcare Services Peru and <br> Oncosalud Peru<br> Key Financial Metrics** | **1Q'26 (USD)** | **1Q'26** | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 4Q'25** |
| **Consolidated Revenue** | **143** | **500** | **9%** | **2%** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Healthcare Services Peru* | 81 | 281 | *7%* | *3%* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Oncosalud Peru* | 90 | 314 | *12%* | *3%* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Holding and Eliminations (\*)* |  | (95) | *13%* | *9%* |
| **Consolidated Peru Adjusted EBITDA** | **28** | **99** | **-3%** | **-10%** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Healthcare Services Peru* | 9 | 31 | *-26%* | *8%* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Oncosalud Peru* | 20 | 68 | *13%* | *-16%* |
| ***Consolidated Peru Adj. EBITDA margin*** *%*** |  | ***19.8%*** | ***-2.3 p.p.*** | ***-2.6 p.p.*** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Healthcare Services Peru* |  | *10.9%* | *-4.9 p.p.* | *0.4 p.p.* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Oncosalud Peru* |  | *21.8%* | *0.3 p.p.* | *-4.9 p.p.* |

---

(\*) Relates to intersegment revenue elimination.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Healthcare Services Peru<br> Key Operating Metrics** | | **1Q'26 (USD)** | **1Q'26** | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 4Q'25** |
| Beds | # |  | 389 | 4% | 1% |
| Surgeries | *# (000)* |  | 6 | 9% | 18% |
| Emergency treatments | *# (000)* |  | 45 | 20% | -5% |
| Chemotherapies & Radiotherapies | *# (000)* |  | 13 | 4% | 4% |
| Total number of days hospitalized | *# (000)* |  | 26 | 6% | 0% |
| Operating capacity utilization | % |  | 78.3% | 2.0 p.p. | 1.9 p.p. |
| Total capacity utilization | % |  | 75.5% | 1.4 p.p. | 0.7 p.p. |
| **Key Financial Metrics** |  |  |  |  |  |
| Revenue |  | 81 | 281 | 7% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*External revenues* |  | 57 | *201* | 7% | 2% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Intercompany revenue* |  | 23 | *81* | 6% | 7% |
| Segment Adjusted EBITDA |  | 9 | 31 | -26% | 8% |
| *Segment Adjusted EBITDA margin* | % |  | *10.9%* | *-4.9 p.p.* | *0.4 p.p.* |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Oncosalud Peru<br> Key Operating Metrics** | | **1Q'26 (USD)** | **1Q'26** | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 4Q'25** |
| Plan memberships | *# (000)* |  | 1440 | 6% | 1% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Oncological Plans* | *# (000)* |  | *998* | 3% | 1% |
| Average monthly revenue per plan membership |  | 18.02 | 62.90 | 4% | -1% |
| Preventive check-ups | *# (000)* |  | 31 | -9% | 13% |
| Patients treated | *# (000)* |  | 47 | 22% | 7% |
| MLR | % |  | 54.4% | -2.2 p.p. |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Oncological Plans* | *%* |  | *49.6%* | *-2.0 p.p.* |  |
| **Key Financial Metrics** |  |  |  |  |  |
| Revenue |  | 90 | 314 | 12% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*External revenues* |  | *86* | *299* | *10%* | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Intercompany revenue* |  | *4* | *14* | *77%* | 20% |
| Segment Adjusted EBITDA |  | 20 | 68 | 13% | -16% |
| *Segment Adjusted EBITDA margin* | % |  | *21.8%* | *0.3 p.p.* | *-4.9 p.p.* |

---

**Total revenue from Peru** increased 9% YoY to S/500 million in 1Q26.

The Healthcare Services segment increased revenues by 7% YoY, resulting from an increase in surgery volumes, emergency visits and ambulatory care, including radiotherapy and chemotherapy services.

Emergencies increased 20% as a result of commercial initiatives with corporate accounts, while surgeries increased as a result of higher conversion rates in the network. Accordingly, hospitalization days increased 6% from 1Q25 and operating capacity utilization in 1Q26 was 78.3%, while total capacity utilization was 75.5%, both increasing versus 1Q25 and 4Q25.

The 12% YoY increase in revenues at the Oncosalud Peru segment reflects annual pricing adjustments and a 6% increase in total plan memberships, including a 3% increase in oncology plans. Notably, the business added approximately 20,000 new members as part of a new B2B group policy for the Peruvian Judiciary awarded in 1Q26.

Commercial initiatives to grow the B2B segments and value-added initiatives, which deliver tangible value to plan members, continue being implemented to strengthen sales quality and retention in the segment.

Oncosalud's MLR decreased 2.2 p.p. to 54.4%, led by the Oncology MLR, which decreased to 49.6%, or 2.0 p.p. The MLR decrease was driven by higher revenues from added plan memberships and remained within the Auna's expected range.

Consolidated Peru revenues were impacted by S/14 million in revenue adjustments, compared to a normal recurring level of S/3 to S/4 million, primarily due to penalties applied by certain payors for delayed invoicing and settlement agreements still under negotiation. These impacts reflect a broader market trend in Peru, where payors implement more rigorous enforcement mechanisms across the healthcare services sector.

**Consolidated Adjusted EBITDA** in 1Q26 was S/99 million, down 3% from 1Q25, primarily due to the aforementioned revenue adjustments, postponed rebates on medicine purchases, and higher physician compensation related to retention incentives.

Excluding the revenue adjustments, the Consolidated Adjusted EBITDA in Peru would have been positive.

**HEALTHCARE SERVICES COLOMBIA**

*(Explanations of variances are in local currency unless expressed otherwise)*

Auna's Healthcare services operations in Colombia accounted for 34% of consolidated revenues and 21% of consolidated Adjusted EBITDA in the quarter.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| |  | | | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 1Q'25** | **Δ 1Q'26 vs 4Q'25** | **Δ 1Q'26 vs 4Q'25** |
| <br>**Healthcare Services Colombia<br> Key Operating Metrics** | | <br>**1Q'26 (USD)** | <br>**1Q'26** | **As Reported** | **L.C.** | **As Reported** | **L.C.** |
| Beds | # |  | 1131 | 0% |  | 0% |  |
| Protected Lives | *# (000)* |  | 3058 | 23% |  | 1% |  |
| Surgeries | *# (000)* |  | 11 | 2% |  | 4% |  |
| Emergency treatments | *# (000)* |  | 38 | 5% |  | 8% |  |
| Chemotherapies & Radiotherapies | *# (000)* |  | 37 | -1% |  | 2% |  |
| Total number of days hospitalized | *# (000)* |  | 81 | 3% |  | 2% |  |
| Operating capacity utilization | % |  | 88.9% | 2.9 p.p |  | 2.8 p.p |  |
| Total capacity utilization | % |  | 79.3% | 2.4 p.p |  | 3.0 p.p |  |
| **Key Financial Metrics** |  |  |  |  |  |  |  |
| Segment Revenue |  | 115 | 400 | 18% | 14% | 3% | 0% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*External revenues* |  |  | 399 | 18% | 13% | 3% | 0% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Intercompany revenue* |  |  | 1 |  |  | 16% | 12% |
| Segment Adjusted EBITDA |  | 13 | 46 | 11% | 7% | -10% | -13% |
| *Segment Adjusted EBITDA margin* | *%* |  | *11.4%* | *-0.8 p.p* |  | *-1.7 p.p* |  |

---

**Segment revenue from Colombia** in 1Q26 grew 14% YoY, due to a higher proportion of revenues from PGP contracts in Antioquia and Monteria, for cardiovascular, ambulatory, and oncology services. Total PGP revenues accounted for 21% of Colombia´s total revenues in 1Q26, increasing from 15% in 1Q25, and covering 3.1 million lives through risk-sharing agreements by quarter-end 1Q26, up from 4Q25 as well, benefitting cash conversion and cash predictability of these models.

Auna continues diversifying its payor base as part of its strategy to limit revenues and cashflows from government-intervened payors; in 1Q26, revenues from intervened payors represented 14% of total revenues, down from 19% in 1Q25. Specifically, revenues from a new payor relationship in 2025 increased 1.5x from 1Q25 and now represent 12% of Colombia's revenues, up from 5% in 1Q25 and practically replacing revenues from the largest intervened payor. Nueva EPS revenues continued decreasing, reaching 12% of total revenues in 1Q26, down from 15% in 1Q25 and 21% in 1Q24 when the interventions began.

Oncology volumes increased 2% from 4Q25 on services provided in Antioquia.

In 1Q26 capacity utilization increased 2.4 p.p. versus 1Q25, returning to 2024 levels prior to Nueva EPS's intervention.

**Segment Adjusted EBITDA** in 1Q26 increased 7%, with a Segment Adjusted EBITDA Margin of 11.4%. Segment Adjusted EBITDA in 1Q26 included increased variable costs related to higher surgery and chemotherapy volumes, as well as higher costs related to salary and minimum wage increases. The result also included provisions for impairment losses of S/6 million versus S/10 million in 1Q25, demonstrating further improvements in the management of payor mix.

Balance Sheet & Cash Flow

**Consolidated Debt** 

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Mar-26 (USD)** | **Mar-26** | **Δ Mar-26 vs** | **Δ Mar-26 vs** |
|  | **Mar-26 (USD)** | **Mar-26** | **Mar-25** | **Dec-25** |
| &nbsp;&nbsp;&nbsp;(+) Loans and borrowings | 1056 | 3688 | 3% | 4% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Short term debt* | *115* | *400* | -48% | 26% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Long term debt* | *942* | *3288* | 16% | 2% |
| &nbsp;&nbsp;&nbsp;(+) Lease Liabilities | 36 | 127 | -9% | 3% |
| **Gross Debt** | **1093** | **3815** | **2%** | **4%** |
| &nbsp;&nbsp;&nbsp;(-) Cash and cash equivalents / marketable securities | 117 | 409 | 103% | 22% |
| **Net Debt** | **976** | **3407** | **-3.6%** | **2.6%** |
| **Leverage Ratio** |  | **3.7x** | **0.1x** | **0.1x** |

---

**Gross Debt** at the close of 1Q26 increased 4%, or S/159 million, versus 4Q25 to S/3,815 million mainly driven by a negative non-cash effect of S/138 million associated with a 4% depreciation of the PEN against the USD and MXN.

**Leverage Ratio** was 3.7x increasing from 4Q25 mainly due to negative non-cash FX impacts. Auna remains committed to a medium-term leverage target of less than 3.0x.

**Consolidated Debt Amortization Profile** 

*(Figures in millions of Soles, unless expressed otherwise)*

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Total** | **Leases** | **Y1** | **Y2** | **Y3** | **Y4** | **Y5** | **Y6+** |
| Loans and Borrowings | 3688 |  | 400 | 247 | 293 | 756 | 681 | 1312 |
| Financial Leases | 50 |  | 14 | 22 | 4 | 3 | 3 | 5 |
| Operating Leases | 77 | 77 | 0 | 0 | 0 | 0 | 0 | 0 |
| **Gross Debt** | **3815** | **77** | **414** | **268** | **296** | **758** | **684** | **1317** |

---

As of 1Q26. Excludes interest. Reflects figures post-refinancing. Y1 = April 2026 to March 2027, Y2 = April 2027 to March 2028, Y3 = April 2028 to March 2029, Y4 = April 2029 to June 2030, Y5 = April 2030 to March 2031, and Y6+ = April 2031 to September 2035.

**Cashflow and Cash Conversion Cycle**

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **YTD 26 (USD)** | **YTD 26** | **YTD 25** | **Δ YTD 26 vs YTD 25** |
| **Net cash from operating activities** | **50** | **175** | **106** | **65%** |
| **Net cash used in investing activities** | **(7)** | **(23)** | **(64)** | **-64%** |
| **Net cash used in financing activities** | **(25)** | **(88)** | **(78)** | **13%** |
| **Cash and cash equivalents at the end of the period** | **117** | **409** | **201** | **103%** |

---

---

| | | | |
|:---|:---|:---|:---|
|  | **LTM Mar-25** | **LTM Dec-25** | **LTM Mar-26** |
| Days Sales Outstanding | 87 | 91 | 90 |
| Days Inventory Outstanding | 39 | 42 | 43 |
| Days Payable Outstanding | 140 | 140 | 140 |
| **Cash Conversion Cycle** | **-14** | **-6** | **-7** |
| <u> </u> | <u> </u> | <u> </u> | <u> </u> |
| \*Measured on an average basis according to last twelve months results. | \*Measured on an average basis according to last twelve months results. | \*Measured on an average basis according to last twelve months results. | \*Measured on an average basis according to last twelve months results. |

---

Net cash from operating activities was S/175 million for the three months ended March 31, 2026 versus S/106 million in the three months ended March 31, 2025, and included a S/77 million increase in cash generated from operating activities.

Net cash used in investing activities decreased 64% YoY, or S/41 million, to S/23 million for the three months ended March 31, 2026 versus the comparable period last year, and included S/34 million in organic maintenance CapEx, including (i) S/20 million in investments for infrastructure refurbishments and acquisition of medical equipment; (ii) S/12 million in Hospital Information systems and ERP implementations, particularly in Mexico; and (iii) S/2 million payment to the Opción Oncología doctors for the brand acquisition. In addition, Auna Seguros continued rebalancing its portfolio of investments toward liquid securities, resulting in S/12 million in cash and cash equivalent inflows. In the three months ended March 31, 2025, investing activities included: (i) S/47 million in organic maintenance CapEx, including S/2 million payment to the Opción Oncología doctors for the brand acquisition; (ii) a S/5 million earnout payment to IMAT Oncomedica shareholders, and (iii) an S/11 million payment to OCA shareholders.

Net cash used in financing activities was S/88 million, an increase of 13% or S/10 million, for the three months ended March 31, 2026 versus the comparable period last year. Cash used in financing activities during the period included: (i) S/42 million in interest payments and hedge premium payments, (ii) S/12 million in interest payments for working capital facilities, and (iii) a S/34 million decrease in working capital borrowings. For the comparable three months ended March 31, 2025, cash used in financing included: (i) S/60 million in interest and hedge premium payments, (ii) S/16 million in interest payments for working capital facilities, and (iii) a S/2 million decrease in working capital borrowings.

**About AUNA**

Auna is a leading healthcare platform in Latin America with operations in Mexico, Peru, and Colombia, prioritizing prevention and concentrating on high-complexity diseases that contribute the most to healthcare expenditures. Our mission is to transform healthcare by providing access to a highly integrated healthcare offering in the underpenetrated markets of Spanish-Speaking Americas. Founded in 1989, Auna has built one of Latin America's largest modern healthcare platforms that consists of a horizontally integrated network of healthcare facilities and a vertically integrated portfolio of oncological plans and selected general healthcare plans. As of March 31, 2026, Auna's network included 31 healthcare network facilities, consisting of hospitals, outpatient, prevention and wellness facilities with a total of 2,337 beds, and 1.4 million healthcare plans.

For more information visit www.aunainvestors.com

Conference Call Details

**When:** 8:00 a.m. Eastern time, May 20, 2026

**Who:** Mr. Suso Zamora, Executive Chairman of the Board and President; Mrs. Gisele Remy, Chief Financial Officer and Executive Vice President; Mr. Lorenzo Massart, Executive Vice President of Strategy and Equity Capital Markets.

**Dial-in:** +1 888 596 4144 (U.S. domestic), +1 646 968 2525 (International)<br> **Passcode:** 3884034

To access Auna's financial results call via telephone, callers need to press # to be connected to an operator.

**Webcast:** <u>click here</u>

**Definitions and Concepts**

Figures in US dollars (US$ or USD) for 1Q26 are presented for indicative purposes and were calculated using an FX rate of US$1= S/3.4910. All comparisons in this announcement are year-over-year ("YoY"), unless otherwise noted; additionally, results are presented in an FX neutral basis ("FXN") for consolidated revenues, consolidated cost of sales and services, consolidated selling and administrative expenses and consolidated adjusted EBITDA, as well as, in local currency for the Mexico and Colombia segments, to eliminate the effect of foreign exchange, or "FX," volatility between the comparison periods.

Financial results are preliminary and subject to year-end audit.

**Use of Non-IFRS Financial Measures**

This release includes financial measures defined as "non-IFRS financial measures" by the SEC, including: EBITDA, EBITDA Margin, Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted LTM EBITDA, Segment EBITDA, Segment EBITDA Margin, Segment Adjusted EBITDA, Segment Adjusted EBITDA Margin, Consolidated Peru Adjusted EBITDA, Consolidated Peru Adjusted EBITDA Margin, Adjusted Net Income, Adjusted Basic and Diluted EPS, Leverage Ratio and FX Neutral because we believe they assist investors and analysts in comparing our operating performance across reporting periods on a consistent basis by excluding items that we do not believe are indicative of our core operating performance.

In addition, management and our board of directors use these non-IFRS financial measures to assess our financial performance and believe they are helpful in highlighting trends in our core operating performance, while other measures can differ significantly depending on long-term strategic decisions regarding the growth of our business. These are not measures of operating performance under IFRS and have limitations as analytical tools. You should not consider such measures either in isolation or as substitutes for analyzing our results as reported under IFRS. Additionally, our calculations of EBITDA, Segment EBITDA, Adjusted EBITDA, Adjusted Net Income, EBITDA Margin, Adjusted EBITDA Margin, Adjusted Net Income Margin, FX Neutral and Leverage Ratio may be different from the calculations used by other companies for similarly titled measures, including our competitors, and therefore may not be comparable to those of other companies.

**EBITDA:** is calculated as profit (loss) before tax for the period plus net finance cost and depreciation and amortization. EBITDA is a key metric used by management and our board of directors to assess our financial performance.

**EBITDA Margin:** is calculated as EBITDA divided by total revenue from contracts with customers.

**Adjusted EBITDA:** is calculated as profit (loss) before tax for the period plus net finance cost, depreciation and amortization, pre-operating expenses for projects under construction, business development (income) expenses for expansion into new markets, change in fair value of earn-out liabilities, stock-based consideration and personnel non-recurring compensation.

**Adjusted EBITDA Margin:** is calculated as Adjusted EBITDA divided by total revenue from contracts with customers.

**Adjusted Last Twelve Month ("LTM") EBITDA**: is calculated by adding the last four quarters beginning with the corresponding period.

**Segment EBITDA:** is calculated as segment profit before tax plus net finance cost and depreciation and amortization.

**Segment EBITDA Margin:** is calculated as segment EBITDA divided by total segment revenue from contracts with customers.

**Segment Adjusted EBITDA:** is calculated as segment profit (loss) before tax for the period plus net finance cost, depreciation and amortization, pre-operating expenses for projects under construction, business development (income) expenses for expansion into new markets, change in fair value of earn-out liabilities, stock-based consideration and personnel non-recurring compensation.

**Segment Adjusted EBITDA Margin**: is calculated as segment Adjusted EBITDA divided by total Segment revenue from contracts with customers.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **1Q'26 (USD)** | | | **Δ 1Q'26 vs** | **Δ 1Q'26 vs** |
| | **1Q'26 (USD)** | <br>**1Q'26** | <br>**1Q'25** | **1Q'25** | **4Q'25** |
| <br>**Revenues** | **337** | **1178** | **1042** | **13%** | **4%** |
| **Profit (Loss) before Tax** | **5** | **16** | **62** | **-73%** | **-118%** |
| (+) Net Finance Cost | 40 | 141 | 80 | 75% | -41% |
| (+) Depreciation and Amortization | 16 | 57 | 53 | 8% | 2% |
| **(=) EBITDA** | **62** | **215** | **195** | **10%** | **6%** |
| (+) Adjustments | 0.6 | 2.1 | 27.1 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(a) Pre-operating expenses* | 0.1 | *0.2* | *0.2* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(b) Business development expenses* | 0.0 | *0.0* | *23.7* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(c) Stock-based consideration* | 0.6 | *1.9* | *2.7* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(d) Personnel non-recurring compensation* | *0.0* | *0.0* | *0.5* |  |  |
| **(=) Adjusted EBITDA** | **62** | **217** | **222** | **-2%** | **-2%** |
| *Adjusted EBITDA Margin* |  | *18.4%* | *21.4%* | *-2.9 p.p.* | *-1.0 p.p.* |

---

(a) Pre-operating expenses consist of legal and administrative expenses incurred in connection with medical facilities under construction, such as Clínica Chiclayo, costs relating to the Centro Ambulatorio Trecca PPP, and legal and administrative expenses incurred in connection with the acquisition of land banks for future facilities.

(b) Business development expenses consist of expenses incurred in connection with projects and payments to sellers to expand into new markets, including through greenfield projects and M&A activity.

(c) Stock-based consideration includes share-based payments plans for non-executive members of the Board of Directors and other Auna management including executives and employees.

(d) Personnel non-recurring compensation related to the implementation of an efficiency program across business units aimed at streamlining processes and capturing synergies on the local and regional levels.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **For the three months ended March 31, 2026** | **For the three months ended March 31, 2026** | | | | | |
|  | **Healthcare Services Mexico** | <br>**Healthcare Services Peru** | <br>**Oncosalud Peru** | <br>**Healthcare Services Colombia** | <br>**Holding and eliminations** | <br>**Consolidated Reportable Segments** |
| **Revenues** | **279** | **281** | **314** | **400** | **(96)** | **1178** |
| **Profit (Loss) before Tax** | **4** | **13** | **48** | **19** | **(68)** | **16** |
| (+) Net Finance Cost | 45 | 7 | 9 | 16 | 64 | 141 |
| (+) Depreciation and Amortization | 23 | 11 | 11 | 11 | 3 | 57 |
| **(=) Segment EBITDA** | **72** | **31** | **68** | **46** | **(2)** | **215** |
| (+) Adjustments | 1.6 | -0.2 | 0.0 | 0.0 | 0.8 | 2.1 |
| Pre-operating expenses | *0.0* | *0.0* | *0.0* | *0.0* | *0.2* | *0.2* |
| Business development expenses | *0.0* | *0.0* | *0.0* | *0.0* | *0.0* | *0.0* |
| Stock-based consideration | *1.6* | *-0.2* | *0.0* | *0.0* | *0.6* | *1.9* |
| Personnel non-recurring compensation | *0.0* | *0.0* | *0.0* | *0.0* | *0.0* | *0.0* |
| **(=) Segment Adjusted EBITDA** | **74** | **31** | **68** | **46** | **-1** | **217** |
| Adjusted EBITDA Margin | 26.4% | 10.9% | 21.8% | 11.4% |  | 18.4% |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **For the three months ended March 31, 2025** | **For the three months ended March 31, 2025** | | | | | |
|  | **Healthcare Services Mexico** | <br>**Healthcare Services Peru** | <br>**Oncosalud Peru** | <br>**Healthcare Services Colombia** | <br>**Holding and eliminations** | <br>**Consolidated Reportable Segments** |
| **Revenues** | **243** | **263** | **281** | **339** | **(84)** | **1042** |
| **Profit (Loss) before Tax** | **(13)** | **22** | **44** | **32** | **(24)** | **62** |
| (+) Net Finance Cost | 47 | 8 | 7 | (1) | 19 | 80 |
| (+) Depreciation and Amortization | 21 | 12 | 9 | 10 | 3 | 53 |
| **(=) Segment EBITDA** | **55** | **41** | **60** | **41** | **(2)** | **195** |
| (+) Adjustments | 25.9 | 0.2 | 0.2 | 0.0 | 0.9 | 27.1 |
| Pre-operating expenses | *0.0* | *0.0* | *0.0* | *0.0* | *0.2* | *0.2* |
| Business development expenses | *23.7* | *0.0* | *0.0* | *0.0* | *0.0* | *23.7* |
| Stock-based consideration | *1.7* | *0.2* | *0.2* | *0.0* | *0.6* | *2.7* |
| Personnel non-recurring compensation | *0.5* | *0.0* | *0.0* | *0.0* | *0.0* | *0.5* |
| **(=) Segment Adjusted EBITDA** | **81** | **42** | **60** | **41** | **(1)** | **222** |
| Adjusted EBITDA Margin | 33.2% | 15.8% | 21.4% | 12.2% |  | 21.4% |

---

**Consolidated Peru Adjusted EBITDA:** is calculated by adding Healthcare Services Peru segment Adjusted EBITDA plus Oncosalud Peru segment Adjusted EBITDA.

**Consolidated Peru Adjusted EBITDA Margin**: is calculated as Healthcare Services Peru segment Adjusted EBITDA plus Oncosalud Peru segment Adjusted EBITDA, divided by total revenues from Healthcare Services Peru Segment plus total revenues from Oncosalud Peru segment.

**Adjusted Net Income:** is calculated as profit (loss) for the period plus adjustments as described below.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **1Q'26 (USD)** | **1Q'26** | **1Q'25** | **4Q'25** |
| <br>**Net Income (Loss)** | **3** | **9** | **38** | **(64)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(a) Pre-operating expenses* | 0.1 | 0.2 | 0.2 | 0.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(b) Business development expenses* | 0.0 | 0.0 | 23.7 | 9.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(c) Stock-based consideration* | 0.6 | 1.9 | 2.7 | 2.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(d) Personnel non-recurring compensation* | 0.0 | 0.0 | 0.5 | 5.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(e) Non-cash and non-recurring financial costs* | 1.5 | 5.3 | 0.0 | 187.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*(f) Allocated tax effects* | (0.3) | (0.9) | (10.4) | (5.7) |
| **(=) Adjusted Net Income** | **5** | **16** | **55** | **136** |

---

(a) Pre-operating expenses consist of legal and administrative expenses incurred in connection with medical facilities under construction, such as Clínica Chiclayo, costs relating to the Centro Ambulatorio Trecca PPP, and legal and administrative expenses incurred in connection with the acquisition of land banks for future facilities.

(b) Business development expenses consist of expenses incurred in connection with projects and payments to sellers to expand into new markets, including through greenfield projects and M&A activity.

(c) Stock-based consideration includes share-based payments plans for non-executive members of the Board of Directors and other Auna management including executives and employees.

(d) Personnel non-recurring compensation related to the implementation of an efficiency program across business units aimed at streamlining processes and capturing synergies on the local and regional levels.

(e) Non-cash and non-recurring financial costs include; 1) one-time non-recurring costs of refinancing activities; 2) non-cash derivative costs related to mark to market of legacy derivatives related to extinguished financings; 3) non-cash effects related to early extinguishment of financings; 4) non-cash effects related to the accounting impact of changes in the fair value of the liability for mandatory purchase of shares from IMAT; and 5) withholding tax expenses associated with financing and refinancing activities.

(f) Allocated tax effects neutralize the tax shield that the items considered as adjustment have generated in the taxable profit.

**Basic and Diluted Earnings per Share:** Basic and Diluted Earnings per Share is calculated by dividing the profit attributable to owners of the Company by the weighted average number of basic and diluted shares outstanding during the period, which excludes treasury shares.

**Adjusted Basic and Diluted Earnings per Share:** Adjusted Basic and Diluted Earnings per Share is calculated by dividing profit attributable to owners of Adjusted Net Income of the Company by the weighted average number of basic and diluted shares outstanding during the period, which excludes treasury shares.

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **1Q'26 (USD)** | **1Q'26** | **1Q'25** | **4Q'25** |
| <br>**Net Income (Loss)** | **3** | **9** | **38** | **(64)** |
| *Income (Loss) attributable to Owner of the company* | *2* | *7* | *35* | *(68)* |
| *Weighted average number of basic and diluted shares at March 31* |  | *74.2* | *74.2* | *74.2* |
| ***Basic and diluted earnings per share*** | **0.03** | **0.09** | **0.48** | **(0.92)** |
| **Adjusted Net Income (Loss)** | **5** | **16** | **55** | **136** |
| *Income (Loss) attributable to owners of Adjusted Net Income* | *4* | *13* | *52* | *132* |
| *Weighted average number of basic and diluted shares at March 31* |  | *74.2* | *74.2* | *74.2* |
| ***Adjusted Basic and Diluted Earnings per Share*** | **0.05** | **0.18** | **0.70** | **1.78** |

---

**Leverage Ratio:** We calculate Leverage Ratio as (i) current and non-current loans and borrowings plus current and non-current lease liabilities minus (ii) cash and cash equivalents, divided by (iii) Adjusted Last Twelve Months EBITDA.

*(Figures in millions of Soles, unless expressed otherwise)*

 

---

| | | | |
|:---|:---|:---|:---|
|  | **Mar-25** | **Dec-25** | **Mar-26** |
|  | **Mar-25** | **Dec-25** | **Mar-26** |
| Current and non-current loans & borrowings | 3595 | 3533 | 3688 |
| Current and non-current lease liabilities | 140 | 124 | 127 |
| Cash and cash equivalents | 201 | 335 | 409 |
| Net Debt | 3534 | 3321 | 3407 |
| Adjusted LTM EBITDA | 974 | 917 | 911 |
| **Leverage Ratio** | **3.6x** | **3.6x** | **3.7x** |

---

 

**Net Debt:** We calculate Net Debt as Gross Debt minus Cash and cash equivalents.

*(Figures in millions of Soles, unless expressed otherwise)*

---

| | | | |
|:---|:---|:---|:---|
|  | **Mar-25** | **Dec-25** | **Mar-26** |
|  | **Mar-25** | **Dec-25** | **Mar-26** |
| &nbsp;&nbsp;&nbsp;(+) Loans and borrowings | 3595 | 3533 | 3688 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Short term debt* | *765* | *316* | *400* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Long term debt* | *2831* | *3216* | *3288* |
| &nbsp;&nbsp;&nbsp;(+) Lease Liabilities | 140 | 124 | 127 |
| **Gross Debt** | **3735** | **3656** | **3815** |
| &nbsp;&nbsp;&nbsp;(-) Cash and cash equivalents | 201 | 335 | 409 |
| **Net Debt** | **3534** | **3321** | **3407** |

---

**FX Neutral:** FX Neutral ("FXN") measures are prepared and presented to eliminate the effect of foreign exchange, or "FX," volatility between the comparison periods, allowing management and investors to evaluate financial performance despite variations in foreign currency exchange rates, which may not be indicative of core operating results and business outlook.

FX Neutral measures are presented because management believes that these non-IFRS financial measures can provide useful information to investors, securities analysts and the public in their review of operating and financial performance, although they are not calculated in accordance with IFRS or any other generally accepted accounting principles and should not be considered as a measure of performance in isolation.

The FX Neutral measures were calculated to present what such measures in preceding periods would have been had exchange rates remained stable from these preceding periods until the date of the Company's most recent financial information.

The FX Neutral measures for the three months ended March 31, 2025 were calculated by multiplying the as reported amounts of Revenue, Adjusted EBITDA and the key business metrics for such period by the average Mexican pesos / Peruvian soles exchange rate for the three months ended March 31, 2025 (MXN 5.5166 to PEN 1.00) and the average Colombian pesos / Peruvian soles exchange rate for the three months ended March 31, 2025 (COP 1, 1130.1867 to PEN 1.00); then using such results to re-translate the corresponding amounts back to Peruvian soles by dividing them by the average Mexican pesos / Peruvian soles and Colombian pesos / Peruvian soles exchange rate for the three months ended March 31, 2026 (MXN 5.1781 to PEN 1.00 / COP 1,088.7699 to PEN 1.00), so as to present what certain of statement of profit and loss amounts and key business metrics would have been had exchange rates remained stable from this past period until the three months ended March 31, 2026.

**Safe Harbor Statement**

This press release contains forward-looking statements. Forward-looking statements convey our current expectations or forecasts of future events. These statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to differ materially from the forward-looking statements that we make. Forward-looking statements typically are identified by words or phrases such as "may," "will," "expect," "anticipate," "aim," "estimate," "intend," "project," "plan," "believe," "potential," "continue," "is/are likely to," or other similar expressions. Forward-looking statements that appear in a number of places in this press release include, but are not limited to, statements regarding the intent, belief or current expectations, regarding various matters, including, our target Leverage Ratio, the results of the key initiatives we are implementing in Mexico, Colombia and Peru, the execution of our strategic plan, including the recovery of our growth levels and the roll-out of the AunaWay in Mexico, our planned investments, our revenue and Adjusted EBITDA guidance, our expectation for revenue and EBITDA growth and the creation of further growth and sustainable value for all stakeholders. Any or all of our forward-looking statements in this press release may turn out to be inaccurate. Our actual results could differ materially from those contained in forward-looking statements due to a number of factors.

The forward-looking statements in this press release represent our expectations and forecasts as of the date of this press release. Except as required by law, we undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise, after the date of this press release. For a discussion of the risks facing the Company which could affect whether these forward-looking statements are realized, see our Form 20-F filing with the U.S. Securities and Exchange Commission (the "SEC").

**Financial Guidance Disclaimer**

Auna's guidance is based on management's current performance outlook and expected macroeconomic and regulatory conditions in the three countries where the Company operates. Any changes in these conditions could have an impact on the guidance provided.

Auna's financial guidance reflects management's current assumptions regarding numerous evolving factors that are difficult to accurately predict, including those discussed in the Risk Factors set forth in the Company's Form 20-F filed with the SEC. Reconciliations of forward-looking non-IFRS measures, specifically the Leverage Ratio and Adjusted EBITDA guidance, to the relevant forward-looking IFRS measures are not being provided, as the Company does not currently have sufficient data to accurately estimate the variables and individual adjustments for such guidance and reconciliations. Due to this uncertainty, the Company cannot reconcile projected Adjusted EBITDA to projected net income without unreasonable effort. The financial guidance constitutes forward-looking statements. For more information, see the "Forward-Looking Statements" section in this release.

**IR Contact** 

Email: contact@aunainvestors.com

- Financial Tables Follow –

**Balance Sheet (1/2)**

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Mar-26 (USD)** | **Mar-26** | **Dec-25** | **Δ Mar-26 vs Dec-25** |
| **Assets** |  |  |  |  |
| Current assets |  |  |  |  |
| Cash and cash equivalents | 117 | 409 | 335 | 73 |
| Trade accounts receivable | 321 | 1121 | 1043 | 78 |
| Other assets | 81 | 281 | 259 | 23 |
| Inventories | 46 | 159 | 165 | (6) |
| Insurance contract assets | 3 | 10 | 13 | (2) |
| Other investments | 6 | 20 | 30 | (10) |
| **Total current assets** | **573** | **2001** | **1845** | **156** |
| **Non-current assets** |  |  |  |  |
| Trade accounts receivable | 0 | 1 | 0 | 0 |
| Other assets | 8 | 27 | 27 | 0 |
| Investments in associates and joint venture | 9 | 32 | 30 | 2 |
| Property furniture and equipment | 676 | 2358 | 2287 | 71 |
| Intangible assets | 807 | 2817 | 2704 | 113 |
| Right-of-use assets | 33 | 115 | 113 | 1 |
| Investment properties | 2 | 7 | 6 | 0 |
| Derivative financial instruments | 19 | 66 | 54 | 12 |
| Deferred tax assets | 76 | 265 | 231 | 34 |
| Other investments | 0 | 0 | 1 | (0) |
| **Total non-current assets** | **1629** | **5687** | **5454** | **234** |
| **Total assets** | **2202** | **7688** | **7298** | **390** |

---

**Balance Sheet (2/2)**

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Liabilities** |  |  |  |  |
| **Current liabilities** |  |  |  |  |
| Loans and borrowings | 115 | 400 | 316 | 84 |
| Lease liabilities | 9 | 31 | 29 | 2 |
| Trade accounts payable | 314 | 1097 | 1053 | 44 |
| Other accounts payable | 75 | 260 | 225 | 35 |
| Provisions | 3 | 11 | 10 | 1 |
| Derivative financial instruments | 8 | 27 | 23 | 4 |
| Insurance contract liabilities | 3 | 10 | 9 | 1 |
| Deferred income | 0 | 0 | 0 | (0) |
| **Total current liabilities** | **526** | **1837** | **1667** | **170** |
| **Non-current liabilities** |  |  |  |  |
| Loans and borrowings | 942 | 3288 | 3216 | 72 |
| Lease liabilities | 28 | 97 | 94 | 2 |
| Trade accounts payable | 0 | 1 | 1 | (0) |
| Other accounts payable | 66 | 230 | 222 | 8 |
| Derivative financial instruments | 7 | 26 | 40 | (14) |
| Deferred tax liabilities | 83 | 291 | 291 | (0) |
| Deferred income | 0 | 0 | 0 | (0) |
| **Total non-current liabilities** | **1126** | **3932** | **3865** | **68** |
| **Total liabilities** | **1653** | **5769** | **5532** | **238** |
| **Total equity** | **550** | **1918** | **1766** | **152** |
| **Total liabilities and equity** | **2202** | **7688** | **7298** | **390** |

---

**Income Statement** 

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **1Q'26 (USD)** | **1Q'26** | **1Q'25** | **Δ 1Q'26 vs** | **Δ 1Q'26 vs** |
|  | **1Q'26 (USD)** | **1Q'26** | **1Q'25** | **1Q'25** | **4Q'25** |
| **Revenue** |  |  |  |  |  |
| Healthcare Services Mexico | 80 | 279 | 243 | 15% | 8% |
| Healthcare Services Colombia | 114 | 399 | 339 | 18% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Healthcare Services Colombia* | 115 | 400 | 339 | 18% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Holding and eliminations* | (0) | (1) |  |  | 16% |
| Healthcare Services Peru & Oncosalud Peru | 143 | 500 | 460 | 9% | 2% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Healthcare Services Peru* | 81 | 281 | 263 | 7% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Oncosalud Peru* | 90 | 314 | 281 | 12% | 3% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Holding and eliminations* | (27) | (95) | (84) | 13% | 9% |
| **Total Revenue** | **337** | **1178** | **1042** | **13%** | **4%** |
| Cost of sales and services | (214) | (747) | (660) | 13% | 6% |
| **Gross profit** | **123** | **431** | **382** | **13%** | **1%** |
| *Gross margin* |  | *36.6%* | *36.6%* | *0.0 p.p.* | *-2.2 p.p.* |
| Selling expenses | (18) | (62) | (54) | 16% | 15% |
| Administrative expenses | (61) | (214) | (182) | 17% | -4% |
| (Loss) reversal for impairment of trade receivables | (2) | (9) | (16) | -46% | -56% |
| Other income and expenses, net | 2 | 9 | 9 | -6% | -20% |
| **Operating profit** | **44** | **155** | **139** | **11%** | **7%** |
| Finance income | 1 | 4 | 6 | -35% | -43% |
| Finance income from exchange difference |  |  | 37 | -100% | -100% |
| Finance costs | (34) | (118) | (123) | -4% | -60% |
| Finance costs from exchange difference | (8) | (26) |  |  |  |
| **Net finance cost** | **(40)** | **(141)** | **(80)** | **75%** | **-41%** |
| Share of profit of equity accounted investees | 1 | 3 | 3 | -8% | 8% |
| **Profit (loss) before tax** | **5** | **16** | **62** | **-73%** | **-1.2x** |
| Income tax expense (benefit) | (2) | (7) | (24) | -70% | -1.3x |
| **Net Income (Loss)** | **3** | **9** | **38** | **-75%** | **-1.1x** |
| **EBITDA** |  |  |  |  |  |
| Healthcare Services Mexico | 21 | 72 | 55 | 31% | 33% |
| Healthcare Services Colombia | 13 | 46 | 41 | 11% | -5% |
| Healthcare Services Peru & Oncosalud Peru | 28 | 99 | 101 | -2% | 13% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Healthcare Services Peru* | *9* | 31 | 41 | *-26%* | *36%* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Oncosalud Peru* | *20* | 68 | 60 | *14%* | *5%* |
| Holding and eliminations | (1) | (2) | (2) |  |  |
| **Total EBITDA** | **62** | **215** | **195** | **10%** | **6%** |
| **Adjusted EBITDA** |  |  |  |  |  |
| Healthcare Services Mexico | 21 | 74 | 81 | -9% | 25% |
| Healthcare Services Colombia | 13 | 46 | 41 | 11% | -10% |
| Healthcare Services Peru & Oncosalud Peru | 28 | 99 | 102 | -3% | -10% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Healthcare Services Peru* | *9* | *31* | *42* | *-26%* | *8%* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*- Oncosalud Peru* | *20* | *68* | *60* | *13%* | *-16%* |
| Holding and eliminations | (0) | (1) | (1) |  |  |
| **Total Adjusted EBITDA** | **62** | **217** | **222** | **-2%** | **-2%** |
| ***Adjusted EBITDA Margin*** |  | ***18.4%*** | ***21.4%*** | **-2.9 p.p.** | **-1.0 p.p.** |

---

**Statement of Cash Flows (1/2)**

(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **YTD 26 (USD)** | **YTD 26** | **YTD 25** | **Δ YTD 26 vs YTD 25** |
| **Cash flows from operating activities** |  |  |  |  |
| (Loss) profit for the period | 3 | 9 | 38 | (28) |
| **Adjustments for:** |  |  |  |  |
| Depreciation | 8 | 30 | 28 | 1 |
| Depreciation of right-of-use assets | 2 | 7 | 7 | 0 |
| Amortization | 6 | 21 | 18 | 3 |
| (Reversal) Impairment of inventories | 0 | 1 | 0 | 1 |
| Equity-settled share-based payment transactions | 1 | 2 | 3 | (1) |
| Gain (loss) on disposal of property furniture and equipment | 0 | 0 | 0 | (0) |
| (Reversal) loss for impairment of trade receivables | 2 | 9 | 16 | (7) |
| Share of profit of equity-accounted investees | (1) | (3) | (3) | 0 |
| Technical provisions and other provisions | 0 | 1 | 0 | 1 |
| Finance income | (1) | (4) | (43) | 39 |
| Finance costs | 41 | 145 | 123 | 21 |
| Tax expense | 2 | 7 | 24 | (17) |
| **Net changes in assets and liabilities** |  |  |  |  |
| Trade accounts receivable and other assets | (8) | (27) | (64) | 37 |
| Inventories | 3 | 11 | 25 | (14) |
| Trade accounts payable and other accounts payable | 7 | 25 | (16) | 41 |
| Provisions and employee benefits | (0) | (1) | (2) | 1 |
| Insurance contract liabilities | 1 | 3 | 5 | (1) |
| **Cash generated from operating activities** | **68** | **237** | **160** | **77** |
| Income tax paid | (19) | (65) | (58) | (7) |
| Interest received | 1 | 4 | 5 | (1) |
| **Net cash from operating activities** | **50** | **175** | **106** | **69** |

---

**Statement of Cash Flows (2/2)**

(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Cash flows from investing activities** |  |  |  |  |
| Payment for accounts payables to former shareholder | (0) | (0) | (11) | 11 |
| Purchase of properties furniture and equipment | (6) | (20) | (32) | 12 |
| Purchase of intangibles | (4) | (14) | (17) | 2 |
| Purchase of other investments, net of sales | 3 | 12 | 2 | 10 |
| Proceeds from sale of property furniture and equipment | 0 | 0 | 0 | (0) |
| Payment for contingent consideration |  |  | (5) | 5 |
| **Net cash used in investing activities** | **(7)** | **(23)** | **(64)** | **41** |
| **Cash flows from financing activities** |  |  |  |  |
| Proceeds from settlement of derivatives - interest rate swaps | (1) | (4) | 0 | (5) |
| Proceeds from loans and borrowings | 36 | 125 | 340 | (215) |
| Payment for loans and borrowings | (42) | (148) | (330) | 182 |
| Payment for lease liabilities | (3) | (10) | (11) | 1 |
| Penalty paid for debt prepayment | (0) | (0) |  | (0) |
| Payment for derivatives premiums |  |  | (1) | 1 |
| Interest paid | (14) | (49) | (75) | 26 |
| **Net cash used in financing activities** | **(25)** | **(88)** | **(78)** | **(10)** |
| Net (decrease) increase in cash and cash equivalents | 18 | 64 | (36) | 100 |
| Cash and cash equivalents at January 1 | 96 | 335 | 236 | 100 |
| Effect of movements in exchange rates on cash held | 3 | 9 | 1 | 8 |
| **Cash and cash equivalents at the end of the period** | **117** | **409** | **201** | **208** |

---

**Historical Financial Metrics** 

*(Figures in millions of Soles and millions of US Dollars, unless expressed otherwise)*

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **1Q'24** | **2Q'24** | **3Q'24** | **4Q'24** | **1Q'25** | **2Q'25** | **3Q'25** | **4Q'25** | **1Q'26** |
| **Revenue** |  |  |  |  |  |  |  |  |  |
| Oncosalud Peru | 253 | 269 | 273 | 276 | 281 | 286 | 294 | 304 | 314 |
| Healthcare Services Peru | 241 | 255 | 255 | 245 | 263 | 269 | 279 | 273 | 281 |
| Healthcare Services Colombia | 349 | 378 | 363 | 353 | 339 | 346 | 369 | 387 | 400 |
| Healthcare Services Mexico | 308 | 302 | 316 | 268 | 243 | 274 | 264 | 258 | 279 |
| Holding and eliminations | (76) | (83) | (80) | (79) | (84) | (81) | (88) | (89) | (96) |
| **Total revenue from contracts with customers** | **1076** | **1120** | **1127** | **1063** | **1042** | **1094** | **1117** | **1133** | **1178** |
| Cost of sales and services | (662) | (693) | (677) | (629) | (660) | (660) | (698) | (704) | (747) |
| **Gross profit** | **414** | **427** | **449** | **434** | **382** | **434** | **419** | **429** | **431** |
| Selling expenses | (53) | (48) | (55) | (42) | (54) | (54) | (59) | (54) | (62) |
| Administrative expenses | (191) | (202) | (195) | (201) | (182) | (208) | (200) | (222) | (214) |
| Impairment losses on trade receivables | 0 | (3) | (25) | (13) | (16) | (8) | (5) | (19) | (9) |
| Other expenses | 0 | 0 | 0 | (2) | 0 | 0 | 0 | 0 | 0 |
| Other income | 11 | 8 | 54 | 14 | 9 | 12 | 11 | 11 | 9 |
| **Operating profit** | **182** | **183** | **229** | **190** | **139** | **176** | **166** | **144** | **155** |
| Finance income | 6 | 7 | 6 | 7 | 6 | 5 | 4 | 6 | 4 |
| Finance income from exchange difference | 3 | 0 | 28 | (31) | 37 | 68 | 40 | 48 | 0 |
| Finance costs | (177) | (139) | (138) | (138) | (123) | (120) | (116) | (292) | (118) |
| Finance costs from exchange difference | 0 | (49) | 0 | 8 | 0 | 0 | 0 | 0 | (26) |
| **Net finance cost** | **(168)** | **(182)** | **(103)** | **(155)** | **(80)** | **(46)** | **(72)** | **(238)** | **(141)** |
| Share of profit of equity-accounted investees | 2 | 2 | 2 | 2 | 3 | 2 | 3 | 2 | 3 |
| **Profit (loss) before tax** | **16** | **3** | **127** | **37** | **62** | **132** | **97** | **(91)** | **16** |
| Income tax (expense) benefit | (25) | 5 | (27) | (13) | (24) | (48) | (44) | 27 | (7) |
| **Net Income** | **(8)** | **8** | **101** | **24** | **38** | **84** | **53** | **(64)** | **9** |
| **EBITDA** | **241** | **241** | **286** | **244** | **195** | **234** | **226** | **203** | **215** |
| **EBITDA Adjustments** |  |  |  |  |  |  |  |  |  |
| Net Income | (8) | 8 | 101 | 24 | 38 | 84 | 53 | (64) | 9 |
| Income tax expense | 25 | (5) | 27 | 13 | 24 | 48 | 44 | (27) | 7 |
| Net finance cost | 168 | 182 | 103 | 155 | 80 | 46 | 72 | 238 | 141 |
| Depreciation and amortization | 56 | 56 | 55 | 52 | 53 | 55 | 57 | 56 | 57 |
| &nbsp;&nbsp;&nbsp;*(a) Pre-operating expenses* | *0* | *2* | *0* | *0* | *0* | *0* | *(0)* | *0* | *0* |
| &nbsp;&nbsp;&nbsp;*(b) Business development expenses* | *0* | *1* | *(44)* | *3* | *24* | *4* | *4* | *10* | *0* |
| &nbsp;&nbsp;&nbsp;*(c) Change in fair value of earn-out liabilities* | *0* | *0* | *0* | *0* | *0* | *0* | *0* | *0* | *0* |
| &nbsp;&nbsp;&nbsp;*(d) Stock-based consideration* | *0* | *0* | *6* | *3* | *3* | *3* | *3* | *3* | *2* |
| &nbsp;&nbsp;&nbsp;*(e) Personnel non-recurring compensation* | *0* | *4* | *2* | *5* | *0* | *0* | *0* | *5* | *0* |
| &nbsp;&nbsp;&nbsp;*(f) Change in fair value of investment properties* | *0* | *0* | *0* | *0* | *0* | *0* | *0* | *0* | *0* |
| **Adjusted EBITDA** | **241** | **248** | **250** | **254** | **222** | **241** | **232** | **220** | **217** |

---

**Key Operating Metrics**

---

| | | | |
|:---|:---|:---|:---|
| | **1Q'26** | **1Q'25** | **Δ 1Q'26 vs 1Q'25** |
| <br>**Oncosalud Peru** |  |  |  |
| **Plan memberships <sup>(1) (2)</sup>** | **1439781** | **1364710** | **5.5%** |
| **Average monthly revenue per plan member <sup>(3)</sup>** | **S/ 62.90** | **S/ 60.63** | **3.7%** |
| **Preventive check-ups <sup>(4)</sup>** | **30694** | **33570** | **-8.6%** |
| **Patients treated <sup>(5)</sup>** | **46507** | **38038** | **22.3%** |
| **Medical loss ratio <sup>(6)</sup>** | **54.4%** | **56.6%** | **-2.2 p.p** |
| **Healthcare Services** |  |  |  |
| **Total bed capacity <sup>(1)(7)</sup>** | **2228** | **2214** | **0.6%** |
| **Protected Lives <sup>(8)</sup>** | **3057763** | **2482484** | **23.2%** |
| **Surgeries <sup>(9)</sup>** | **21610** | **20700** | **4.4%** |
| **Emergency treatments <sup>(10)</sup>** | **91426** | **82305** | **11.1%** |
| **Chemotherapies & Radiotherapies <sup>(11)</sup>** | **54152** | **52048** | **4.0%** |
| **Total number of days hospitalized <sup>(12)</sup>** | **132266** | **128588** | **2.9%** |
| **Operating capacity utilization <sup>(13)</sup>** | **74.9%** | **71.7%** | **3.3 p.p** |
| **Total capacity utilization <sup>(14)</sup>** | **66.0%** | **64.5%** | **1.4 p.p** |

---

1) As of period end.

2) As reported to the National Superintendence of Health Susalud. Includes Oncology plans and Health plans. Includes active plan members and inactive members. Inactive members are defined as those plan members that have not paid monthly fees due for up to three months. As of March, 31, 2026, we had 1,346,101 active members and 93,680 inactive members.

3) Total revenue for the period corresponding to insurance revenue in the Oncosalud Peru segment divided by the average number of plan members during the period, divided by the number of months in the period.

4) Preventive check-ups consider Oncosalud and Healthcare plan check-ups, including for Auna Corporate plans, receiving check ups at the Centro de Bienestar Ambulatorio – CBA (Wellness Center) in Lima and at other facilities in Peru.

5) Number of individual plan members in Oncosalud and Healthcare plans, including Auna Corporate plans, receiving treatment during the period in Peru. Each plan member is counted once for a trimester, however, might have received multiple instances of treatment throughout the year.

6) MLR is calculated as (i) claims for medical treatment generated by our prepaid oncology and general healthcare plans plus (ii) technical reserves relating to plan members treated pursuant to such plans, whether at our facilities or third-party facilities, divided by revenue generated by our prepaid oncology and general healthcare plans.

7) Includes all beds within the Healthcare Network and excludes 109 Oncology beds.

8) Insured population assigned to Auna under risk-sharing agreements in Colombia.

9) Number of surgeries includes surgeries, outpatient surgeries and cesarean sections.

10) Emergency care includes the number of visits in the emergency room and may include several visits per patient.

11) Intravenous chemotherapy and radiotherapy infusions in both inpatient and outpatient care; excludes oral treatments. In Peru, includes sessions across the Healthcare Services Network and Oncosalud Segments.

12) Total number of days during which any of Auna's beds were occupied by a hospitalized patient during the period, including ICU.

13) Operating capacity utilization (Occupancy) is calculated as (i) (x) total number of days in which any of our beds had a hospitalized patient during the period divided by (y) total number of operating beds, times (ii) total number of days during the period.

14) Total capacity utilization (Occupancy) is calculated as (i) (x) total number of days in which any of our beds had a hospitalized patient during the period divided by (y) total number of beds, times (ii) total number of days during the period.

## Exhibit 99.2

**Exhibit 99.2**

Auna S.A. and <br> Subsidiaries<br> Condensed Consolidated Interim <br> Financial Statements<br>**March 31, 2026**<br>

**Auna S.A. and Subsidiaries** 

Condensed Consolidated Interim Financial Statements

**March 31, 2026**

---

| | |
|:---|:---|
| **Contents** | **Page** |
| Condensed Consolidated Interim Statement of Financial Position | 1 |
| Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income | 2 |
| Condensed Consolidated Interim Statement of Changes in Equity | 3 |
| Condensed Consolidated Interim Statement of Cash Flows | 4 |
| Operating Segments | 5 - 8 |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Condensed Consolidated Interim Statement of Financial Position |
| As of March 31, 2026 and December 31, 2025 |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| *In thousands of soles* | **March 31, <br> 2026** | **December 31, 2025** | *In thousands of soles* | **March 31,** <br>**2026**<br>| **December 31, 2025** |
| **Assets** |  |  | **Liabilities** |  |  |
| **Current assets** |  |  | **Current liabilities** |  |  |
| Cash and cash equivalents | 408586 | 335441 | Loans and borrowings | 399999 | 316339 |
| Trade accounts receivable | 1120926 | 1042792 | Lease liabilities | 30907 | 29282 |
| Other assets | 281132 | 258511 | Trade accounts payable | 1097326 | 1053395 |
| Inventories | 159211 | 164798 | Other accounts payable | 260092 | 225465 |
| Other investments | 20331 | 30237 | Provisions | 11020 | 10161 |
| Insurance contract assets | 10367 | 12778 | Derivative financial instruments | 27188 | 22903 |
| **Total current assets** | **2000553** | **1844557** | Insurance contract liabilities | 10325 | 9447 |
|  |  |  | Deferred income | 96 | 98 |
| **Non-current assets** |  |  | **Total current liabilities** | **1836953** | **1667090** |
| Trade accounts receivable | 527 | 486 |  |  |  |
| Other assets | 27374 | 26910 | **Non-current liabilities** |  |  |
| Investments in associates and joint venture | 31602 | 29848 | Loans and borrowings | 3287836 | 3216171 |
| Property, furniture, and equipment | 2358261 | 2287002 | Lease liabilities | 96506 | 94237 |
| Intangible assets | 2817159 | 2704351 | Trade accounts payable | 1168 | 1450 |
| Right-of-use assets | 114561 | 113116 | Other accounts payable | 230309 | 221940 |
| Investment properties | 6640 | 6340 | Derivative financial instruments | 25982 | 39647 |
| Derivative financial instruments | 65807 | 54036 | Deferred tax liabilities | 290612 | 291086 |
| Deferred tax assets | 264845 | 230716 | Deferred income | 72 | 87 |
| Other investments | 462 | 702 | **Total non-current liabilities** | **3932485** | **3864618** |
| **Total non-current assets** | **5687238** | **5453507** | **Total liabilities** | **5769438** | **5531708** |
|  |  |  | **Equity** |  |  |
|  |  |  | Share capital | 17390 | 17389 |
|  |  |  | Share premium | 1210778 | 1209715 |
|  |  |  | Reserves | 696446 | 566271 |
|  |  |  | Retained losses | (186067) | (192615) |
|  |  |  | **Equity attributable to the owner of the Company** | **1738547** | **1600760** |
|  |  |  | Non-controlling interest | 179806 | 165596 |
|  |  |  | **Total equity** | **1918353** | **1766356** |
| **Total assets** | **7687791** | **7298064** | **Total liabilities and equity** | **7687791** | **7298064** |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income |
| For the three months ended March 31, 2026 and 2025 |

---

---

| | | |
|:---|:---|:---|
| | **Three-month period** <br>**ended March 31** | **Three-month period** <br>**ended March 31** |
| <br>*In thousands of soles* | **2026** | **2025** |
| Revenue |  |  |
| Insurance revenue | 296834 | 268127 |
| Healthcare services revenue | 798650 | 694476 |
| Sale of medicines | 82092 | 79266 |
| **Total revenue from contracts with customers** | **1177576** | **1041869** |
| Cost of sales and services | (746517) | (660248) |
| **Gross profit** | **431059** | **381621** |
| Selling expenses | (62269) | (53606) |
| Administrative expenses | (214114) | (182452) |
| Loss for impairment of trade receivables | (8515) | (15651) |
| Other income | 8698 | 9262 |
| **Operating profit** | **154859** | **139174** |
| Finance income | 3720 | 5713 |
| Finance income from exchange difference |  | 37097 |
| Finance costs | (118231) | (123229) |
| Finance costs from exchange difference | (26425) | - |
| **Net finance cost** | **(140936)** | **(80419)** |
| **Share of profit of equity-accounted investees** | **2539** | **2772** |
| **Profit before tax** | **16462** | **61527** |
| Income tax expense | (6975) | (23564) |
| **Profit for the period** | **9487** | **37963** |
| **Other comprehensive income** |  |  |
| **Items that are or may be reclassified subsequently to profit or loss** |  |  |
| Cash flow hedges | (8731) | (17379) |
| Foreign operations – foreign currency translation differences | 148080 | 18529 |
| Other investments at FVOCI – net change in fair value | (239) | 784 |
| Income tax | 1469 | 5487 |
| **Other comprehensive income for the period, net of tax** | **140579** | **7421** |
| **Total comprehensive income for the period** | **150066** | **45384** |
| **Income attributable to:** |  |  |
| Owner of the Company | 6548 | 35426 |
| Non-controlling interest | 2939 | 2537 |
|  | **9487** | **37963** |
| **Total comprehensive income attributable to:** |  |  |
| Owner of the Company | 135856 | 38827 |
| Non-controlling interest | 14210 | 6557 |
|  | **150066** | **45384** |
| **Earnings per share** |  |  |
| Basic and diluted earnings per share | 0.09 | 0.48 |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Condensed Consolidated Interim Statement of Changes in Equity |
| For the three months ended March 31, 2026 and 2025 |

---

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | **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** | | | |
| <br>*In thousands of soles* | <br>**Share<br> capital** | **Share<br> premium** | **Other** <br> **capital** <br> **reserve** | **Translation reserve** | **Cost of <br> hedging<br> reserve** | **Hedging<br> reserve** | **Merger<br> and other reserves** | **Shared-<br> based <br> payment reserve** | **Retained earnings (losses)** | <br>**Total** | <br>**Non-<br> controlling <br> interest** | <br>**Total<br> equity** |
| **Balances as of December 31, 2024** | **17387** | **1208586** | **93012** | **(232770)** | **15392** | **(36494)** | **676491** | **9145** | **(273533)** | **1477216** | **145724** | **1622940** |
| **Balances as of January 1, 2025** | 17387 | 1208586 | 93012 | (232770) | 15392 | (36494) | 676491 | **9145** | **(273533)** | **1477216** | **145724** | **1622940** |
| Profit for the period |  |  |  |  |  |  |  |  | 35426 | 35426 | 2537 | 37963 |
| Other comprehensive income for the period | - | - | - | 14509 | (17839) | 5947 | 784 | - | - | 3401 | 4020 | 7421 |
| **Total comprehensive income for the period** | **-** | **-** | **-** | **14509** | **(17839)** | **5947** | **784** | **-** | **35426** | **38827** | **6557** | **45384** |
| Issuance of shares | 2 | 1129 |  |  |  |  |  | (1131) |  |  |  |  |
| Equity-settled share-based payment | - | - | - | - | - | - | - | 2725 | - | 2725 | - | 2725 |
| **Total transactions with the owner of the Company** | **2** | **1129** | **-** | **-** | **-** | **-** | **-** | **1594** | **-** | **2725** | **-** | **2725** |
| **Balances as of March 31, 2025** | **17389** | **1209715** | **93012** | **(218261)** | **(2447)** | **(30547)** | **677275** | **10739** | **(238107)** | **1518768** | **152281** | **1671049** |
| **Balances as of December 31, 2025** | **17389** | **1209715** | **109708** | **(148652)** | **(21146)** | **-** | **607155** | **19206** | **(192615)** | **1600760** | **165596** | **1766356** |
| Profit for the period |  |  |  |  |  |  |  |  | 6548 | 6548 | 2939 | 9487 |
| Other comprehensive income for the period | - | - | - | 136809 | 20849 | (28111) | (239) | - | - | 129308 | 11271 | 140579 |
| **Total comprehensive income for the period** | **-** | **-** | **-** | **136809** | **20849** | **(28111)** | **(239)** | **-** | **6548** | **135856** | **14210** | **150066** |
| Issuance of shares | 1 | 1063 |  |  |  |  |  | (1064) |  |  |  |  |
| Equity-settled share-based payment | - | - | - | - | - | - | - | 1931 | - | 1931 | - | 1931 |
| **Total transactions with the owner of the Company** | **1** | **1063** | **-** | **-** | **-** | **-** | **-** | **867** | **-** | **1931** | **-** | **1931** |
| **Balances as of March 31, 2026** | **17390** | **1210778** | **109708** | **(11843)** | **(297)** | **(28111)** | **606916** | **20073** | **(186067)** | **1738547** | **179806** | **1918353** |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Condensed Consolidated Interim Statement of Cash Flows |
| For the three months ended March 31, 2026 and 2025 |

---

---

| | | |
|:---|:---|:---|
| | **Three-month period ended <br> March 31** | **Three-month period ended <br> March 31** |
| <br>*In thousands of soles* | **2026** | **2025** |
| **Cash flows from operating activities** |  |  |
| Profit for the period | 9487 | 37963 |
| **Adjustments for:** |  |  |
| Depreciation | 29635 | 28310 |
| Depreciation of right-of-use assets | 7119 | 6914 |
| Amortization | 20738 | 18160 |
| Impairment of inventories | 668 | 120 |
| Equity-settled share-based payment transactions | 1931 | 2725 |
| Loss on disposal of property, furniture, and equipment | 97 | 184 |
| Loss for impairment of trade receivables | 8515 | 15651 |
| Share of profit of equity-accounted investees | (2539) | (2772) |
| Provisions | 1053 | 470 |
| Finance income | (3720) | (42810) |
| Finance costs | 144656 | 123229 |
| Tax expense | 6975 | 23564 |
| **Net changes in assets and liabilities:** |  |  |
| Trade accounts receivable and other assets | (27140) | (64073) |
| Inventories | 11184 | 25163 |
| Trade accounts payable and other accounts payable | 25264 | (15745) |
| Provisions and employee benefits | (619) | (1675) |
| Insurance contract liabilities | 3417 | 4597 |
| **Cash generated from operating activities** | **236721** | **159975** |
| Income tax paid | (65427) | (58498) |
| Interest received | 3598 | 4538 |
| **Net cash from operating activities** | **174892** | **106015** |
| **Cash flows from investing activities** |  |  |
| Payment for accounts payable to former shareholder | (415) | (11193) |
| Purchase of properties, furniture, and equipment | (19648) | (31932) |
| Proceeds from sale of property, furniture, and equipment | 12 | 72 |
| Purchase of intangibles | (14343) | (16839) |
| Purchase of other investments, net of sales | 11619 | 1612 |
| Payment for contingent consideration | - | (5409) |
| **Net cash used in investing activities** | **(22775)** | **(63689)** |
| **Cash flows from financing activities** |  |  |
| Proceeds from loans and borrowings | 124545 | 339945 |
| Payment for loans and borrowings | (148053) | (330223) |
| Payment for lease liabilities | (10294) | (11235) |
| Payment for derivatives premiums |  | (1208) |
| Penalty paid for debt prepayment | (163) |  |
| Interest paid | (49243) | (75294) |
| Proceeds from settlement of derivatives - interest rate swaps | (4494) | 182 |
| **Net cash used in financing activities** | **(87702)** | **(77833)** |
| Net increase (decrease) in cash and cash equivalents | 64415 | (35507) |
| Cash and cash equivalents at January 1 | 335441 | 235745 |
| Effect of movements in exchange rates on cash held | 8730 | 779 |
| **Cash and cash equivalents at March 31** | **408586** | **201017** |
| **Transactions not representing cash flows** |  |  |
| Assets acquired through finance lease and other financing | 6273 | 742 |
| Assets acquired from suppliers in installments | 6405 | 9270 |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Notes to the Condensed Consolidated Interim Financial Statements |
| March 31, 2026 |

---

**Operating Segments**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**A.** **Basis for segmentation** 

The Group has determined four reportable segments. These operating segments are components of a company about which separate financial information is available that is regularly evaluated by the Board of Directors (Chief operating decision maker) in deciding how to allocate resources and assess performance.

The following summary describes the operations of each reportable segment.

---

| | |
|:---|:---|
| **Reportable segments** | **Operations** |
| Oncosalud Peru | &nbsp;&nbsp;Including our prepaid oncologic healthcare plans and healthcare services related to the treatment of cancer. |
| Healthcare services in Peru | &nbsp;&nbsp;Corresponds to medical services within the network of clinics and health centers in Peru. |
| Healthcare services in Colombia | &nbsp;&nbsp;Corresponds to medical services within the network of clinics and health centers in Colombia. |
| Healthcare services in Mexico | &nbsp;&nbsp;Corresponds to medical services within the network of clinics and health centers, and the insurance business in Mexico. |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**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.

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Notes to the Condensed Consolidated Interim Financial Statements |
| March 31, 2026 |

---

For the three months period ended March 31, 2026:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Reportable segments** | **Reportable segments** | **Reportable segments** | **Reportable segments** | **Reportable segments** | | |
| <br>*In thousands of soles* | **Oncosalud**<br>**Peru**<br>| **Healthcare services in Peru** | **Healthcare services in Colombia** | **Healthcare services in Mexico** | **Total reportable segments** | <br>**Holding and eliminations** | <br>**Total** |
| **2026** |  |  |  |  |  |  |  |
| External revenues | 299424 | 200551 | 398583 | 279018 | 1177576 |  | 1177576 |
| Inter-segment revenue (i) | 14103 | 80919 | 1422 | - | 96444 | (96444) | - |
| **Segment revenue** | **313527** | **281470** | **400005** | **279018** | **1274020** | **(96444)** | **1177576** |
| External cost of service | (87576) | (193829) | (303174) | (161938) | (746517) |  | (746517) |
| Inter-segment cost of service (i) | (81567) | (13104) | **-** | - | (94671) | 94671 | - |
| **Segment cost of service** | **(169143)** | **(206933)** | **(303174)** | **(161938)** | **(841188)** | **94671** | **(746517)** |
| **Gross profit** | **144384** | **74537** | **96831** | **117080** | **432832** | **(1773)** | **431059** |
| External selling expenses | (53819) | (5748) | (1178) | (2327) | (63072) | 803 | (62269) |
| **Segment selling expenses** | **(53819)** | **(5748)** | **(1178)** | **(2327)** | **(63072)** | **803** | **(62269)** |
| External administrative expenses | (18797) | (32330) | (54939) | (67300) | (173366) |  | (173366) |
| Inter-segment administrative expenses | (901) | (2064) | **-** |  | (2965) | 2965 |  |
| Corporate expenses | (17402) | (14832) | (3495) | (3171) | (38900) | (1848) | (40748) |
| **Segment administrative expenses** | **(37100)** | **(49226)** | **(58434)** | **(70471)** | **(215231)** | **1117** | **(214114)** |
| **Impairment losses on trade receivables** | **(183)** | **(984)** | **(5830)** | **(1519)** | **(8516)** | **1** | **(8515)** |
| Other income | 436 | 1369 | 1497 | 6387 | 9689 | (991) | 8698 |
| Inter-segment other income | 3334 | 219 | - | - | 3553 | (3553) | - |
| **Other income** | **3770** | **1588** | **1497** | **6387** | **13242** | **(4544)** | **8698** |
| **Segment operating profit (loss)** | **57052** | **20167** | **32886** | **49150** | **159255** | **(4396)** | **154859** |
| Share of profit of equity accounted investees, net of taxes | 729 |  | 1810 |  | 2539 |  | 2539 |
| Exchange difference, net | (3997) | (1290) | 10012 | 33 | 4758 | (31183) | (26425) |
| Interest expense, net | (5305) | (5565) | (25904) | (45070) | (81844) | (32667) | (114511) |
| **Segment profit (loss) before tax** | **48479** | **13312** | **18804** | **4113** | **84708** | **(68246)** | **16462** |
| **Other disclosures** |  |  |  |  |  |  |  |
| Depreciation and amortization | (10523) | (10713) | (10919) | (22784) | (54939) | (2553) | (57492) |
| Capital expenditure | (8583) | (6140) | (4033) | (11742) | (30498) | (3361) | (33859) |
| **Segment assets** | **2407194** | **1030350** | **2654749** | **3277192** | **9369485** | **(1681694)** | **7687791** |
| **Segment liabilities** | **1080692** | **608625** | **1465583** | **2030051** | **5184951** | **584487** | **5769438** |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Notes to the Condensed Consolidated Interim Financial Statements |
| March 31, 2026 |

---

For the three months period ended March 31, 2025:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Reportable segments** | **Reportable segments** | **Reportable segments** | **Reportable segments** | **Reportable segments** | | |
| <br>*In thousands of soles* | **Oncosalud**<br>**Peru**<br>| **Healthcare services in Peru** | **Healthcare services in Colombia** | **Healthcare services in Mexico** | **Total reportable segments** | <br>**Holding and eliminations** | <br>**Total** |
| **2025** |  |  |  |  |  |  |  |
| External revenues | 272823 | 187377 | 338793 | 242876 | 1041869 |  | 1041869 |
| Inter-segment revenue (i) | 7953 | 76043 | - | - | 83996 | (83996) | - |
| **Segment revenue** | **280776** | **263420** | **338793** | **242876** | **1125865** | **(83996)** | **1041869** |
| External cost of service | (78287) | (172296) | (251135) | (158530) | (660248) |  | (660248) |
| Inter-segment cost of service (i) | (74900) | (7623) | - | - | (82523) | 82523 | - |
| **Segment cost of service** | **(153187)** | **(179919)** | **(251135)** | **(158530)** | **(742771)** | **82523** | **(660248)** |
| **Gross profit** | **127589** | **83501** | **87658** | **84346** | **383094** | **(1473)** | **381621** |
| External selling expenses | (44991) | (5148) | (1259) | (2190) | (53588) | (18) | (53606) |
| **Segment selling expenses** | **(44991)** | **(5148)** | **(1259)** | **(2190)** | **(53588)** | **(18)** | **(53606)** |
| External administrative expenses | (19505) | (28306) | (45469) | (51653) | (144933) |  | (144933) |
| Inter-segment administrative expenses | (103) | (1649) |  |  | (1752) | 1752 |  |
| Corporate expenses | (15675) | (15365) | (2876) | (1735) | (35651) | (1868) | (37519) |
| **Segment administrative expenses** | **(35283)** | **(45320)** | **(48345)** | **(53388)** | **(182336)** | **(116)** | **(182452)** |
| **Impairment losses on trade receivables** | **(407)** | **(4996)** | **(9604)** | **(511)** | **(15518)** | **(133)** | **(15651)** |
| Other income | 3333 | 1890 | 1201 | 5765 | 12189 | (2927) | 9262 |
| Inter-segment other income | - | - | - | - | - | - | - |
| **Other income** | **3333** | **1890** | **1201** | **5765** | **12189** | **(2927)** | **9262** |
| **Segment operating profit (loss)** | **50241** | **29927** | **29651** | **34022** | **143841** | **(4667)** | **139174** |
| Share of profit of equity accounted investees, net of taxes | 1109 |  | 1663 |  | 2772 |  | 2772 |
| Exchange difference, net | (908) | 1656 | 25618 | (843) | 25523 | 11574 | 37097 |
| Interest expense, net | (6030) | (9948) | (24442) | (46479) | (86899) | (30617) | (117516) |
| **Segment profit (loss) before tax** | **44412** | **21635** | **32490** | **(13300)** | **85237** | **(23710)** | **61527** |
| **Other disclosures** |  |  |  |  |  |  |  |
| Depreciation and amortization | (8659) | (11522) | (9808) | (20777) | (50766) | (2618) | (53384) |
| Capital expenditure | (4086) | (16580) | (2626) | (15008) | (38300) | (1943) | (40243) |
| **Segment assets** | **2277885** | **1041349** | **2341241** | **2980865** | **8641340** | **(1570929)** | **7070411** |
| **Segment liabilities** | **1096096** | **638043** | **1353343** | **1825125** | **4912607** | **486755** | **5399362** |

---

---

| |
|:---|
| **Auna S.A. and Subsidiaries** |
| Notes to the Condensed Consolidated Interim Financial Statements |
| March 31, 2026 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.