EX-99.2 3 dp233186_ex9902.htm EXHIBIT 99.2

 

Exhibit 99.2

 

 

   
 

Auna S.A. and
Subsidiaries
Condensed Consolidated Interim
Financial Statements

 

June 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
Operating Segments 5 - 10

 

 

 

Auna S.A. and Subsidiaries
Condensed Consolidated Interim Statement of Financial Position
As of June 30, 2025 and December 31, 2024

 

 

In thousands of soles June 30,
2025		 December 31,
2024		   In thousands of soles

June 30, 

2025 

 December 31,
2024
Assets       Liabilities    
Current assets       Current liabilities    
Cash and cash equivalents 174,661 235,745   Loans and borrowings 597,537 654,233
Trade accounts receivable 1,017,689 961,886   Lease liabilities 32,487 32,459
Other assets 270,689 253,283   Trade accounts payable 918,446 931,265
Inventories 138,938 143,764   Other accounts payable 282,499 289,563
Derivative financial instruments 1,004 8,962   Provisions 10,150 12,246
Other investments 112,445 100,228   Derivative financial instruments 29,778 15,273
Total current assets 1,715,426 1,703,868   Insurance contract liabilities 11,316 10,098
        Deferred income 110 138
Non-current assets       Total current liabilities 1,882,323 1,945,275
Trade accounts receivable 550 571        
Other assets 26,444 24,433   Non-current liabilities    
Investments in associates and joint venture 28,459 25,405   Loans and borrowings 2,976,234 2,965,541
Other investments 331 282   Lease liabilities 96,054 115,429
Property, furniture, and equipment 2,306,431 2,280,123   Trade accounts payable 2,068 2,741
Intangible assets 2,720,431 2,656,888   Other accounts payable 66,571 73,150
Right-of-use assets 118,681 131,062   Derivative financial instruments 42,157 27,097
Investment properties 6,230 6,058   Deferred tax liabilities 305,578 328,370
Derivative financial instruments 43,468 58,510   Deferred income 128 177
Deferred tax assets 200,676 193,520   Total non-current liabilities 3,488,790 3,512,505
Total non-current assets 5,451,701 5,376,852   Total liabilities 5,371,113 5,457,780
             
        Equity    
        Share capital 17,389 17,387
        Share premium 1,209,715 1,208,586
        Reserves 572,214 524,776
        Retained losses (156,126) (273,533)
        Equity attributable to the owner of the Company 1,643,192 1,477,216
        Non-controlling interest 152,822 145,724
        Total equity 1,796,014 1,622,940
Total assets 7,167,127 7,080,720   Total liabilities and equity 7,167,127 7,080,720

 

1 

 

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

 

 

In thousands of soles

Three-month period 

ended June 30 

Six-month period 

ended June 30 

2025 2024 2025 2024
Revenue        
Insurance revenue 284,075 256,336 552,202 508,532
Healthcare services revenue 724,583 784,082 1,419,059 1,535,260
Sale of medicines 85,280 80,066 164,546 152,721
Total revenue from contracts with customers 1,093,938 1,120,484 2,135,807 2,196,513
Cost of sales and services (659,540) (693,124) (1,319,788) (1,354,758)
Gross profit 434,398 427,360 816,019 841,755
Selling expenses (54,221) (47,652) (107,827) (100,903)
Administrative expenses (208,180) (201,559) (390,632) (392,486)
(Loss) reversal for impairment of trade receivables (7,693) (3,031) (23,344) (2,835)
Other income 12,056 7,600 21,318 19,064
Operating profit 176,360 182,718 315,534 364,595
Finance income 5,374 6,580 11,087 12,404
Finance income from exchange difference 68,419 - 105,516 2,915
Finance costs (120,273) (139,205) (243,502) (315,880)
Finance costs from exchange difference - (49,495) - (49,495)
Net finance cost (46,480) (182,120) (126,899) (350,056)
Share of profit of equity-accounted investees 2,402 2,277 5,174 4,516
Profit before tax 132,282 2,875 193,809 19,055
 Income tax (expense) benefit (48,260) 5,049 (71,824) (19,467)
Profit (loss) for the period 84,022 7,924 121,985 (412)
Other comprehensive income (loss)        
Items that are or may be reclassified subsequently to profit or loss        
Cash flow hedges (14,115) (6,543) (31,494) (15,921)
Foreign operations – foreign currency translation differences 48,714 (164,986) 67,243 (116,174)
Other investments at FVOCI – net change in fair value (158) 559 626 559
Income tax 3,775 1,321 9,262 3,308
Other comprehensive income (loss) for the period,
net of tax		 38,216 (169,649) 45,637 (128,228)
Total comprehensive income (loss) for the period 122,238 (161,725) 167,622 (128,640)
Income (loss) attributable to:        
Owner of the Company 81,981 3,753 117,407 (9,582)
Non-controlling interest 2,041 4,171 4,578 9,170
  84,022 7,924 121,985 (412)
Total comprehensive income (loss) attributable to:        
Owner of the Company 121,697 (157,610) 160,524 (131,881)
Non-controlling interest 541 (4,115) 7,098 3,241
  122,238 (161,725) 167,622 (128,640)
Earnings per share        
Basic earnings per share 1.11 0.05 1.59 (0.16)
Diluted earnings per share 1.10 0.05 1.58 (0.16)

 

2 

 

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    
In thousands of soles  

Share 

capital 

Share 

premium

 Other
capital
reserve		 Translation reserve

Cost of
hedging 

reserve 

Hedging 

reserve 

Merger 

and other reserves 

 Shared-
based
payment reserve		 Retained (losses) earnings Total Non-
controlling
interest

Total 

equity 
Balances as of December 31, 2023   8,820 - 79,782 140,066 6,422 (29,548) 1,626,642 - (366,899) 1,465,285 311,281 1,776,566
Balances as of January 1, 2024   8,820 - 79,782 140,066 6,422 (29,548) 1,626,642 - (366,899) 1,465,285 311,281 1,776,566
Profit (loss) for the period   - - - - - - - - (9,582) (9,582) 9,170 (412)
Other comprehensive income (loss) for the period   - - - (110,245) 7,653 (20,266) 559 - - (122,299) (5,929) (128,228)
Total comprehensive income (loss) for the period   - -   (110,245) 7,653 (20,266) 559 - (9,582) (131,881) 3,241 (128,640)
Issuance of common stock, net of issuance costs   1,112 1,207,515 - - - - - - - 1,208,627 - 1,208,627
Capitalization of merger reserve   7,453 - - - - - (7,453)   - - - -
Acquisition of non-controlling interest   - - - 18,909 - - (1,076,628)   - (1,057,719) (159,910) (1,217,629)
Change in fair value of put and call liability   - - - - - - (4,765)   - (4,765) - (4,765)
Equity-settled share-based payment   - - - - - - - - 567 567 - 567
Total transactions with the owner of the Company   8,565 1,207,515 - 18,909 - - (1,088,846) - 567 146,710 (159,910) (13,200)
Balances as of June 30, 2024   17,385 1,207,515 79,782 48,730 14,075 (49,814) 538,355 - (375,914) 1,480,114 154,612 1,634,726
Balances as of December 31, 2024   17,387 1,208,586 93,012 (232,770) 15,392 (36,494) 676,491 9,145 (273,533) 1,477,216 145,724 1,622,940
Profit for the period   - - - - - - - - 117,407 117,407 4,578 121,985
Other comprehensive income for the period   - - - 64,723 (32,691) 10,459 626 -   43,117 2,520 45,637
Total comprehensive income for the period   - - - 64,723 (32,691) 10,459 626 - 117,407 160,524 7,098 167,622
Issuance of shares   2 1,129 - - - - - (1,131) - - - -
Equity-settled share-based payment   - - - - - - - 5,452 - 5,452   5,452
Total transactions with the owner of the Company   2 1,129 - - - - - 4,321 - 5,452 - 5,452
Balances as of June 30, 2025   17,389 1,209,715 93,012 (168,047) (17,299) (26,035) 677,117 13,466 (156,126) 1,643,192 152,822 1,796,014

 

3 

 

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
June 30
In thousands of soles 2025 2024
Cash flows from operating activities    
Profit (loss) for the period 121,985 (412)
Adjustments for:    
Depreciation 57,014 59,840
Depreciation of right-of-use assets 13,855 13,608
Amortization 37,818 38,947
(Reversal) Impairment of inventories 120 (2,194)
Equity-settled share-based payment transactions 5,452 567
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 - 1,168
(Reversal) Impairment of trade receivables 23,344 2,835
Share of profit of equity-accounted investees (5,174) (4,516)
Provisions 1,050 440
Finance income (116,603) (15,319)
Finance costs 243,502 365,375
Tax expense 71,824 19,467
Net changes in assets and liabilities:    
Trade accounts receivable and other assets (83,491) (211,635)
Inventories 6,655 6,505
Trade accounts payable and other accounts payable (24,493) 91,516
Provisions and employee benefits (3,401) (2,146)
Insurance contract liabilities 1,184 5,834
Cash generated from operating activities 350,942 370,753
Income tax paid (108,656) (111,496)
Interest received 8,937 12,137
Net cash from operating activities 251,223 271,394
Cash flows from investing activities    
Payment for accounts payable to former shareholder (20,539) -
Purchase of properties, furniture, and equipment (47,957) (34,880)
Proceeds from sale of property, furniture, and equipment 72 127
Purchase of intangibles (34,337) (22,010)
Dividends from equity-accounted investees 2,147 622
Purchase of other investments, net of sales (8,095) (12,819)
Payment for contingent consideration - (46,991)
Net cash used in investing activities (108,709) (115,951)
Cash flows from financing activities    
Proceeds from issuance of common stock in initial public offering, net of issuance costs - 1,267,794
Payments of initial public offering costs - (15,842)
Proceeds from loans and borrowings 821,530 474,540
Payment for loans and borrowings (784,875) (437,446)
Payment for lease liabilities (22,411) (22,607)
Penalty paid for debt prepayment (81) -
Payment for derivatives premiums (14,898) (35,328)
Payment for costs of extinguishment of debt - (16,607)
Interest paid (204,576) (229,067)
Proceeds from settlement of derivatives - interest rate swaps (3,482) -
Acquisition of non-controlling interest - (1,217,629)
Net cash used in financing activities (208,793) (232,192)
Net (decrease) increase in cash and cash equivalents (66,279) (76,749)
Cash and cash equivalents at January 1 235,745 241,133
Effect of movements in exchange rates on cash held 5,195 (6,655)
Cash and cash equivalents at June 30 174,661 157,729
Transactions not representing cash flows    
Assets acquired through finance lease and other financing 774 4,653
Assets acquired from suppliers in installments (11,230)                             137

 

4 

 

Auna S.A. and Subsidiaries
Notes to the Condensed Consolidated Interim Financial Statements
June 30, 2025

 

 

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.

 

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.

 

5 

 

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:

 

In thousands of soles Reportable segments    

Oncosalud 

Peru 

 Healthcare
services in
Peru		 Healthcare
services in
Colombia		 Healthcare
services in
Mexico		 Total
reportable
segments		 Holding and
eliminations		 Total
2025              
External revenues 274,166 199,896 346,223 273,653 1,093,938 - 1,093,938
Inter-segment revenue (i) 11,884 69,099 - - 80,983 (80,983) 0
Segment revenue 286,050 268,995 346,223 273,653 1,174,921 (80,983) 1,093,938
External cost of service (74,535) (183,134) (247,731) (154,140) (659,540) - (659,540)
Inter-segment cost of service (i) (72,328) (7,562) - - (79,890) 79,890 -
Segment cost of service (146,863) (190,696) (247,731) (154,140) (739,430) 79,890 (659,540)
Gross profit 139,187 78,299 98,492 119,513 435,491 (1,093) 434,398
External selling expenses (46,431) (4,839) (1,408) (2,543) (55,221) 1,000 (54,221)
Segment selling expenses (46,431) (4,839) (1,408) (2,543) (55,221) 1,000 (54,221)
External administrative expenses (18,742) (29,472) (50,277) (60,424) (158,915) - (158,915)
Inter-segment administrative expenses (2,330) (1,849) - - (4,179) 4,179 -
Corporate expenses (17,824) (17,446) (2,878) (1,715) (39,863) (9,402) (49,265)
Segment administrative expenses (38,896) (48,767) (53,155) (62,139) (202,957) (5,223) (208,180)
Impairment losses on trade receivables (701) (4,653) (2,049) (408) (7,811) 118 (7,693)
Other income (2,242) 1,211 4,435 5,615 9,019 3,037 12,056
Inter-segment other income 6,262 470 - - 6,732 (6,732) -
Other income 4,020 1,681 4,435 5,615 15,751 (3,695) 12,056
Segment operating profit (loss) 57,179 21,721 46,315 60,038 185,253 (8,893) 176,360
Share of profit of equity accounted investees, net of taxes 819 - 1,583 - 2,402 - 2,402
Exchange difference, net 597 1,410 15,299 14128 31,434 36,985 68,419
Interest expense, net (4,438) (11,047) (23,449) (39,988) (78,922) (35,977) (114,899)
Segment profit (loss) before tax 54,157 12,084 39,748 34,178 140,167 (7,885) 132,282
Other disclosures              
Depreciation and amortization (8,689) (12,050) (10,014) (21,849) (52,602) (2,701) (55,303)
Capital expenditure (4,799) (7,505) (5,204) (11,766) (29,274) (2,321) (31,595)
Segment assets 1,982,407 1,079,858 (6,462) 141,502 3,197,305 (3,085,880) 111,425
Segment liabilities 1,946,320 1,091,151 (121,411) 65,370 2,981,430 (2,994,922) (13,492)

 

6 

 

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:

 

In thousands of soles Reportable segments    

Oncosalud

Peru 

 Healthcare
services in
Peru

Healthcare
services in
Colombia

 Healthcare
services in
Mexico		 Total
reportable
segments		 Holding and
eliminations		 Total
2024              
External revenues 257,589 182,916 377,624 302,355 1,120,484  -   1,120,484
Inter-segment revenue (i) 10,952 72,077  -    -   83,029  (83,029)  -  
Segment revenue 268,541 254,993 377,624 302,355 1,203,513  (83,029) 1,120,484
External cost of service  (78,814)  (170,403)  (273,191)  (170,716)  (693,124)  -    (693,124)
Inter-segment cost of service (i)  (72,215)  (10,313)  -    -    (82,528)  82,528  -  
Segment cost of service  (151,029)  (180,716)  (273,191)  (170,716)  (775,652)  82,528  (693,124)
Gross profit 117,512 74,277 104,433 131,639 427,861  (501) 427,360
External selling expenses  (40,099)  (5,688)  (1,583)  18  (47,352)  (300)  (47,652)
Segment selling expenses  (40,099)  (5,688)  (1,583)  18  (47,352)  (300)  (47,652)
External administrative expenses  (19,522)  (25,563)  (52,312)  (63,039)  (160,436)  -    (160,436)
Inter-segment administrative expenses  (94)  (2,238)  -    -    (2,332)  2,332  -  
Corporate expenses  (17,493)  (14,908)  (2,953)  (2,232)  (37,586)  (3,537)  (41,123)
Segment administrative expenses  (37,109)  (42,709)  (55,265)  (65,271)  (200,354)  (1,205)  (201,559)
Impairment losses on trade receivables  17  162  (2,995)  (210)  (3,026)  (5)  (3,031)
Other income  591  1,324  1,094  4,342  7,351  249  7,600
Inter-segment other income 3,773 496  -    -   4,269  (4,269)  -  
Other income  4,364  1,820  1,094  4,342  11,620  (4,020)  7,600
Segment operating profit (loss)  44,685  27,862  45,684  70,518  188,749  (6,031)  182,718
Share of profit of equity accounted investees, net of taxes 930  -   1,347  -   2,277  -   2,277
Exchange difference, net  173  (3,733)  (36,485)  (19,005)  (59,050)  9,557  (49,495)
Interest expense, net  (4,206)  (11,635)  (28,301)  (62,039)  (106,181)  (26,446)  (132,625)
Segment profit (loss) before tax  41,582  12,494  (17,755)  (10,526)  25,795  (22,920)  2,875
Other disclosures              
Depreciation and amortization  (7,956)  (10,473)  (10,828)  (24,504)  (53,761)  (2,200)  (55,961)
Capital expenditure  (4,416)  (9,278)  (12,863)  (6,301)  (32,858)  (3,069)  (35,927)
Segment assets              52,473              59,213          (103,508)          (358,346)          (350,168)            (57,748)          (407,916)
Segment liabilities              24,482              51,944            (56,140)          (186,564)          (166,278)            (76,860)          (243,138)

 

7 

 

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:

 

In thousands of soles Reportable segments    

Oncosalud

Peru 

 Healthcare
services in
Peru		 Healthcare
services in
Colombia		 Healthcare
services in
Mexico		 Total
reportable
segments		 Holding and
eliminations		 Total
2025              
External revenues 546,989 387,273 685,016 516,529 2,135,807 - 2,135,807
Inter-segment revenue (i) 19,837 145,142 - - 164,979 (164,979) -
Segment revenue 566,826 532,415 685,016 516,529 2,300,786 (164,979) 2,135,807
External cost of service (152,822) (355,430) (498,866) (312,670) (1,319,788) - (1,319,788)
Inter-segment cost of service (i) (147,228) (15,185) - - (162,413) 162,413 -
Segment cost of service (300,050) (370,615) (498,866) (312,670) (1,482,201) 162,413 (1,319,788)
Gross profit 266,776 161,800 186,150 203,859 818,585 (2,566) 816,019
External selling expenses (91,422) (9,987) (2,667) (4,733) (108,809) 982 (107,827)
Segment selling expenses (91,422) (9,987) (2,667) (4,733) (108,809) 982 (107,827)
External administrative expenses (38,247) (57,778) (95,746) (112,077) (303,848) - (303,848)
Inter-segment administrative expenses (2,433) (3,498) - - (5,931) 5,931 -
Corporate expenses (33,499) (32,811) (5,754) (3,450) (75,514)             (11,270)   (86,784)
Segment administrative expenses (74,179) (94,087) (101,500) (115,527) (385,293) (5,339) (390,632)
Impairment losses on trade receivables (1,108) (9,649) (11,653) (919) (23,329) (15) (23,344)
Other income 1,091 3,101 5,636 11,380 21,208 110 21,318
Inter-segment other income 6,262 470 - - 6,732 (6,732) -
Other income 7,353 3,571 5,636 11,380 27,940 (6,622) 21,318
Segment operating profit (loss) 107,420 51,648 75,966 94,060 329,094 (13,560) 315,534
Share of profit of equity accounted investees, net of taxes 1,928 - 3,246 - 5,174 - 5,174
Exchange difference, net (311) 3,066 40,917 13,285 56,957 48,559 105,516
Interest expense, net (10,468) (20,995) (47,891) (86,467) (165,821) (66,594) (232,415)
Segment profit (loss) before tax 98,569 33,719 72,238 20,878 225,404 (31,595) 193,809
Other disclosures              
Depreciation and amortization (17,348) (23,572) (19,822) (42,626) (103,368) (5,319) (108,687)
Capital expenditure (8,885) (24,085) (7,830) (26,774) (67,574) (4,264) (71,838)
Segment assets 4,260,292 2,121,207 2,334,779 3,122,367 11,838,645 (4,656,809) 7,181,836
Segment liabilities 3,042,416 1,729,194 1,231,932 1,890,495 7,894,037 (2,508,167) 5,385,870

 

8 

 

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:

 

In thousands of soles Reportable segments    

Oncosalud

Peru 

 Healthcare
services in
Peru		 Healthcare
services in
Colombia		 Healthcare
services in
Mexico		 Total
reportable
segments		 Holding and
eliminations		 Total
2024              
External revenues 502,430 356,775 726,510 610,798 2,196,513  -   2,196,513
Inter-segment revenue (i) 19,547 139,144  -    -   158,691  (158,691)  -  
Segment revenue 521,977 495,919 726,510 610,798 2,355,204  (158,691) 2,196,513
External cost of service  (154,523)  (332,413)  (533,038)  (334,784)  (1,354,758)  -    (1,354,758)
Inter-segment cost of service (i)  (139,406)  (18,283)  -    -    (157,689)  157,689  -  
Segment cost of service  (293,929)  (350,696)  (533,038)  (334,784)  (1,512,447)  157,689  (1,354,758)
Gross profit 228,048 145,223 193,472 276,014 842,757  (1,002) 841,755
External selling expenses  (81,247)  (10,200)  (3,314)  (5,682)  (100,443)  (460)  (100,903)
Segment selling expenses  (81,247)  (10,200)  (3,314)  (5,682)  (100,443)  (460)  (100,903)
External administrative expenses  (36,971)  (51,233)  (100,602)  (129,450)  (318,256)  -    (318,256)
Inter-segment administrative expenses  (171)  (2,737)  -    -    (2,908)  2,908  -  
Corporate expenses  (32,333)  (29,984)  (5,905)  (4,462)  (72,684)  (1,546)  (74,230)
Segment administrative expenses  (69,475)  (83,954)  (106,507)  (133,912)  (393,848)  1,362  (392,486)
Impairment losses on trade receivables  102  404  (2,998)  (415)  (2,907)  72  (2,835)
Other income  1,191  2,807  2,778  12,439  19,215  (151)  19,064
Inter-segment other income 5,505 501  -    -   6,006  (6,006)  -  
Other income  6,696  3,308  2,778  12,439  25,221  (6,157)  19,064
Segment operating profit (loss)  84,124  54,781  83,431  148,444  370,780  (6,185)  364,595
Share of profit of equity accounted investees, net of taxes 1,943  -   2,573  -   4,516  -   4,516
Exchange difference, net  (1,432)  (5,155)  (37,707)  (12,206)  (56,500)  9,921  (46,580)
Interest expense, net  (10,448)  (23,171)  (57,786)  (158,310)  (249,715)  (53,762)  (303,476)
Segment profit (loss) before tax  74,187  26,455  (9,489)  (22,072)  69,081  (50,026)  19,055
Other disclosures              
Depreciation and amortization  (15,764)  (20,713)  (21,499)  (50,067)  (108,043)  (4,352)  (112,395)
Capital expenditure  (7,946)  (15,844)  (21,862)  (10,408)  (56,060)  (5,620)  (61,680)
Segment assets 2,200,846 970,690 2,372,301 3,508,279 9,052,116       (1,559,626) 7,492,490
Segment liabilities 1,107,415 629,106 1,488,024 2,239,121 5,463,666 394,098 5,857,764

 

9 

 

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.

 

10